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(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)
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)
(A) Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license may appeal to the Council by filing a notice of appeal with the clerk of the Council.
(B) The Council shall thereupon fix a time and place for hearing such appeal.
(C) The clerk of the Council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Posts Office at Santa Paula, California, postage prepaid, addressed to such person at his last known address.
('81 Code, § 5.04.050)
(A) The License Collector, and such other person or persons as may be authorized by resolution of the City Council, shall enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement thereof as may from time to time be required by the License Collector.
(B) The Building Department shall be required to ascertain, prior to giving final clearance on all remodeling and new construction, that all general contractors and subcontractors performing such work are licensed.
('81 Code, § 5.04.060) (Ord. 674, passed - -77)
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business as specified elsewhere in this chapter.
('81 Code, § 5.04.070)
(A) Against any person who engages in, conducts or carries on any business or game, or exhibits any show or exhibition for which a license is required by the provisions of this title without procuring such license and paying the prescribed license tax, the Council may at any time direct the City Attorney to bring suit in the name of the city for the recovery of such license tax.
(B) In such action for collection of a license tax imposed, a penalty , to be set by resolution, shall be added to the amount of any judgment recovered by the city, in addition to any other penalty or penalties then due and owing imposed by the provisions of this title.
('81 Code, § 5.04.080) (Ord. 871, passed - -86)
The License Collector, in the exercise of the duties imposed upon him under this chapter, and acting through his deputies or duly authorized assistants, may examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.
('81 Code, § 5.04.090)
(A) The License Collector, each of his assistants and any police officer may enter, free of charge and at any reasonable time, any place of business required to be licensed under this chapter and demand an exhibition of its license certificate.
(B) Any person having such license certificate theretofore issued in his possession or under his control who wilfully fails to exhibit the same on demand shall be guilty of an infraction and subject to the penalties provided in this chapter.
(C) The License Collector and each of his assistants shall cause a complaint to be filed against any person found to be violating any of such provisions.
('81 Code, § 5.04.100) (Ord. 726, passed - -79) Penalty, see § 110.99
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