TITLE 5
BUSINESS TAXES, LICENSES AND REGULATIONS
BUSINESS TAXES, LICENSES AND REGULATIONS
SECTION:
5.04.010: Intent
5.04.020: Business Defined
5.04.030: Contractor And Subcontractor Defined
5.04.040: Employee Defined
5.04.050: Fixed Place Of Business Defined
5.04.060: Gross Receipts Defined
5.04.070: Person Defined
5.04.080: Business License Deemed Receipt, Not A Permit
5.04.090: License Required
5.04.100: License; Obtention Required
5.04.110: License; Scope
5.04.120: Separate Computation Of Fees
5.04.130: Exemption Under Federal Or State Law
5.04.140: Exemption For Nonprofit Charity
5.04.150: Exemption For Civic Activity
5.04.160: Exemption; Council Granting Authority
5.04.170: Exemption For Growers
5.04.180: Exemption For Growers Not Applicable To Resale
5.04.190: Exemption For Domestic Household Help
5.04.200: Issuance; Generally
5.04.210: Issuance; Zoning Compliance Required
5.04.215: Issuance; Rental Dwelling Unit Permit Required
5.04.217: Issuance And Renewal; Payment Of Litter Abatement Fee
5.04.218: Issuance And Renewal; Payment Of NPDES Program Regulatory Fees
5.04.220: Issuance; Revocation When Erroneous
5.04.230: Issuance; Nontransferability
5.04.240: Issuance; Change Of Location
5.04.250: Issuance; Proof Of State License Required For Contractors
5.04.260: Statement For First License
5.04.270: Gross Receipts Estimate
5.04.280: Statement And Payment Required Before Issuance Of Another License
5.04.290: Renewal
5.04.300: Effect Of Statement
5.04.310: Audit Authority
5.04.320: Duty To Show Books
5.04.330: Confidentiality
5.04.340: Misuse Of Information Prohibited
5.04.350: Computation Of Tax When Statement Absent
5.04.360: Appeal Of Arbitrary License Classification
5.04.370: Payment; Time Extension Authority
5.04.380: Payment; Manner
5.04.390: Payment; Annual Due Date
5.04.400: Payment; Semiannual Due Date
5.04.410: Payment; Semiannual When Unspecified
5.04.420: Payment; Fees Not To Be Prorated
5.04.430: Collection; License And Fees Deemed A Debt
5.04.440: Collection; Procedure For Attachment
5.04.450: Collection; Assessment Of Court Costs
5.04.460: Collection; Disposition Of Proceeds
5.04.470: Posting
5.04.480: Carrying
5.04.490: Showing
5.04.500: Police Authority; Inspection
5.04.510: Police Authority; Enforcement
5.04.520: Building Inspection Department; Duty
5.04.530: Revocation; Vested Right
5.04.540: Revocation; Refund
5.04.550: Error Not To Invalidate Collection
5.04.560: Remedies Deemed Cumulative
5.04.570: Defenses
5.04.580: Penalty For Delinquency
5.04.590: Penalty For Starting Business Without License
5.04.600: Unlawful Manner Of Operation Prohibited
5.04.610: Continuing Violation
5.04.620: Violation; Penalty
"Business" includes any activity engaged in by any person or persons or caused to be engaged in by him or them with the object of gain, benefit, or advantage, either direct or indirect. For the purposes of this chapter and chapter 5.08 of this title, the determination of a business shall be vested in the city's finance director, or the director's designee. (Ord. 2684 § 3, 2007: prior code § 2102)
The terms "contractor" and "subcontractor" as used in this chapter and chapter 5.08 of this title are defined to include all contractors and subcontractors subject to the provisions of the contractor's license law, beginning with section 7000 of the Business and Professions Code, as amended from time to time. (Ord. 1916 § 1, 1986: prior code § 2102.3)
An "employee" is a person who receives his compensation from an employer that carries workers' compensation insurance, makes all necessary payroll deductions from such compensation, and assumes all other responsibilities as an employer. Any person who is not an employee shall be deemed self-employed and in business for himself subject to the provisions of this chapter and chapter 5.08 of this title. (Prior code § 2102.2)
As used in this chapter and chapter 5.08 of this title, a "fixed place of business" is a permanent location within the city at which a sufficient stock of goods, wares or merchandise and/or equipment and supplies is maintained to conduct the particular business licensed. Such location shall be staffed and open for business the hours and days customary to such a type of business activity. The determination of the requirements necessary to establish a permanent location shall be vested with the city's finance director, or the director's designee. The assessment of city and county property taxes on the stock in trade and/or equipment and supplies at such location and the payment thereof shall be deemed as contributory evidence of a fixed place of business. (Ord. 2684 § 3, 2007: prior code § 2102.5)
As used in this chapter and chapter 5.08 of this title, "gross receipts" means all business receipts from whatever source derived, excepting only city and state sales taxes and federal retail excise taxes, including, but not limited to, the following items:
A. Cash sales;
B. Credit sales;
C. Contract sales;
D. Rents;
E. Rebates;
F. Donations;
G. Interest;
H. Fees and other charges;
I. Commissions. (Prior code § 2102.4)
As used in this chapter and chapter 5.08 of this title, the term "person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts Trusts, or common law trusts, societies, and individuals transacting or carrying on any business activity in the city. (Prior code § 2102.1)
The business license issued pursuant to this title constitutes a receipt for the license tax paid and shall have no other legal effect. A business license is a requirement, not a permit, to conduct, manage or carry on any business activity in the city. (Prior code § 2104)
It is unlawful for any person, whether as principal or agent, clerk or employee, either for himself or for any other person, or for any body corporate, or as an officer of any corporation, or otherwise to commence or carry on any lawful business, trade, calling, profession or occupation in the city without first having procured a license from this city so to do or without complying with any and all regulations of such trade, calling, profession or occupation contained in this chapter and chapter 5.08 of this title. (Prior code § 2111)
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