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CHAPTER 110: BUSINESS LICENSE TAXES
Section
General Provisions
   110.01   Definitions
   110.02   Purpose
   110.03   Exemptions
   110.04   When taxes payable
   110.05   Appeals
   110.06   Enforcement by License Collector
   110.07   License a debt
   110.08   Suit to recover delinquent taxes
   110.09   Examination of places of business
   110.10   Examination of licenses; refusal to exhibit
   110.11   Compromise of claims
   110.12   Remedies cumulative; conviction not to bar civil collection
   110.13   Failure to pay
License Requirements
   110.25   Application and issuance of license; contents
   110.26   Council permission prerequisite to licensing of certain businesses
   110.27   Licensing of new businesses
   110.28   Information required for renewal of licenses
   110.29   Statements of applicants not conclusive; inspection
   110.30   Information confidential
   110.31   Determination of tax if statement not filed
   110.32   Extension of time for filing
   110.33   Duplicate for lost license
   110.34   Posting or carrying
   110.35   Transferability
   110.36   Refund of taxes paid
Exemptions
   110.45   Required by law
   110.46   Charitable organizations; disabled veterans
   110.47   Farmers or horticulturists
   110.48   Claim for exemption
   110.49   Issuance of license without payment of tax
   110.50   Revocation of license
Rates
   110.60   Requirement of license
   110.61   Separate license required for each branch establishment; exceptions
   110.62   Tax based on gross receipts
   110.63   Apportionment of tax
   110.64   Flat tax on certain businesses
   110.65   Tax based on income housing units
   110.66   Tax based on seating capacity
   110.67   Suspension or revocation of license; reinstatement
   110.99   Penalty
Cross-reference:
   Adult entertainment establishments, see §§ 156.780 et seq.Taxation, see Ch. 37
Statutory reference:
   Authority to license businesses, see Cal. Gov't Code § 37101 and Cal. Bus. & Prof. Code §§ 16000 et seq.
   State exemptions from business licensing, including certain non-profit organizations and certain professions, see Cal. Gov't Code § 37101 and Cal. Bus. & Prof. Code §§ 16000 et seq.
GENERAL PROVISIONS
§ 110.01 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   BUSINESS. Professions, trades and occupations and all and every kind of calling carried on for profit or livelihood. This includes all those persons who are self-employed even though receiving their remuneration on an hourly basis or who do not advertise.
   FORTUNETELLER. Any person who carries on, professes to practice or practices the business of or art of astrology, palmistry, phrenology, life reading, fortunetelling, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, medium-ship, prophecy, augury, divination, magic or necromancy and who demands or receives a fee for the exercise or exhibition of his art therein or who gives an exhibition thereof at any place when an admission fee is charged other than at a regularly licensed theater.
   GROSS RECEIPTS. The total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise for the preceding calendar year. Included in GROSS RECEIPTS shall be all receipts, cash, credits and property of any kind or nature and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the costs, interest paid or payable or losses or other expenses whatsoever. Excluded from GROSS RECEIPTS shall be cash discounts allowed and taken on sales, any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser and such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.
   ITINERANT VENDOR. Every person, whether acting as principal or as agent, who engages in the business in the city of selling, contracting to sell, taking orders for or offering to sell or take orders for goods, wares or merchandise with the intention at the time of engaging in such business of continuing the same for a period of not more than 90 days and who, in conducting or carrying on such business, hires, leases, subleases or occupies any room, building or structure or a part of any room, building or structure for the purpose of storing, exhibiting or displaying such goods, wares or merchandise, or samples thereof; provided, that any person who so engages in such business shall not be excluded from the operation of this section by reason of associating with any local dealer, trader, merchant or auctioneer or by reason of conducting such business in connection with, as part of or in the name of the business of any local dealer, trader, merchant or auctioneer. This definition shall not apply to commercial agents selling goods, wares or merchandise to, or soliciting orders therefor from retail dealers; nor to hawkers, peddlers or persons selling fresh fruit or vegetables, butter, eggs, poultry or other farm or ranch products.
   WHOLESALE AND RETAIL DELIVERY. Delivering, selling or furnishing articles of merchandise from a truck or other vehicle, either at wholesale or at retail. Any person engaged in phone solicitation or advertising which results in their own delivery of the product will be required to license under each provision of this chapter.
('81 Code, § 5.04.010) (Ord. 709, passed - -78; Ord. 830, passed - -85)
§ 110.02 PURPOSE.
   This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.
('81 Code, § 5.04.020)
§ 110.03 EXEMPTIONS.
   (A)   One business license tax payment. Persons required to pay a tax under this chapter are not required to pay additional, substantially similar, business license taxes for the same business transactions under any other provisions of this code. Nothing in this section relieves the persons from complying with any other regulatory provisions of this code. This section does not apply to taxes, including without limitation, sales tax, fees, or other charges imposed for the privilege of selling tangible personal property at retail. The taxes, fees, and charges are in addition to the taxes imposed by this chapter.
   (B)   City contracts. Persons who are a party to a written contract with the city for goods or services need not pay a business license tax under this chapter if all the following provisions apply:
      (1)   The person is party to a written contract with the city approved in accordance with all applicable laws including, without limitation, this code;
      (2)   The only business transaction conducted by the person within the city's jurisdiction is with the city; and
      (3)   The only parties to the written contract is the person and city.
('81 Code, § 5.04.030) (Am. Ord. 1086, passed 2-17-04)
§ 110.04 WHEN TAXES PAYABLE.
   Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on January 1 of each year; provided, that license taxes covering new operations commenced after January 1 may be prorated quarterly for the balance of the license period:
   (A)   Semiannual license taxes on January 1 and July 1 each year;
   (B)   Quarterly license taxes on January 1, April 1, July 1 and October 1 of each year;
   (C)   Daily license taxes each day in advance.
('81 Code, § 5.04.040)
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