ARTICLE I. BUSINESS LICENSES
Sections:
5.04.010 Effect on other ordinances.
5.04.020 License and tax payment required.
5.04.030 Branch establishments.
5.04.040 Evidence of conducting business.
5.04.050 Constitutional apportionment.
5.04.060 Contents of license.
5.04.070 Application – First license.
5.04.080 Application – Renewal license.
5.04.090 Statements and records.
5.04.100 Disclosure of records prohibited.
5.04.110 Failure to file statement or corrected statement.
5.04.115 Denial, suspension and revocation.
5.04.120 Appeal.
5.04.130 Additional. power of license administrator.
5.04.140 License nontransferable – Changed location and ownership.
5.04.150 Duplicate license.
5.04.160 Posting and keeping licenses.
5.04.170 License tax – How and when payable.
5.04.180 Delinquent taxes – Penalties – Installment payments.
5.04.190 Refunds of overpayments.
Persons required to pay a license tax for transacting and carrying on any business under this article shall not be relieved from payment of any fee required under any other ordinance of the city and shall remain subject to the regulatory provisions of other ordinances. (Ord. 338 § 2, 1975).
A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this article license taxes in the amounts prescribed in this article. It is unlawful for any person to transact and carry on any business, trade, profession, calling, or occupation in the city without first having procured a license from the city so to do and paying the tax prescribed in this article or without complying with any and all applicable provisions of this article.
B. 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 statutes of the United States or of the state of California. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this article. (Ord. 338 § 3, 1975).
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry. on only the business licensed thereby at the location or in the mannerr designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this article shall not be deemed to be separate places of business or branch establishment; provided further, that any person conducting two or more types of businesses under the same management, and which businesses use a single set or integrated set of books and records may, at his or her option, pay only one tax calculated on the total number of employees of the business. (Ord. 338 § 4, 1975).
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