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Whenever the following words or terms are used in this chapter they shall have the meanings herein ascribed to them:
BUSINESS: Professions, trades and occupations and every kind of calling carried on for profit or livelihood.
CONTRACTOR: Includes the definition as provided in sections 7026, 7026.1, 7026.2 and 7026.3 of the Business and Professions Code of the state of California.
FIXED PLACE OF BUSINESS: The premises in the city occupied for the particular purpose of conducting the business thereat, and regularly kept open for the purpose with a competent person in attendance for the purpose of attending to such business.
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 goods, wares or merchandise. Included in the term "gross receipts" shall be all other receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from the term "gross receipts" shall be cash discounts allowed and taken on sales, any fees 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 rescission of the contract of sale as is refunded either in cash or by credit.
JOBBING BUSINESS: Every business conducted solely for the purpose of selling goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by the wholesale merchants.
MANUFACTURER: One engaged in making materials, raw or partly finished, into wares suitable for use.
PERSON: Every individual, corporation, partnership, or any other legally recognized form of doing business.
QUARTER: A period of three (3) calendar months. The quarters begin on July 1, October 1, January 1, and April 1 of each year. The quarter shall include fractions thereof.
RETAIL BUSINESS: Every business conducted for the purpose of selling, or offering to sell, any goods, wares, or merchandise, other than as a part of a "wholesale business" and "jobbing business" as hereinbefore defined.
VEHICLE: Every device in, upon, or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.
WHOLESALE BUSINESS: Every business conducted solely for the purpose of selling goods, wares, or merchandise in wholesale lots to retailers for resale at retail to the trade by the retailers. (Ord. 474, 11-15-1954; amd. Ord. 891, 3-2-1987, eff. 7-1-1987; Ord. 2002-16, 10-7-2002)
This Chapter is enacted primarily to raise revenue for Municipal purposes and is not intended for regulation.
Any person required to pay a license tax for transacting and carrying on any business under this Chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other provision of this Code, but shall remain subject to the regulatory requirements of such other provision. This Section shall not apply to inspection or permit fees.
There are hereby imposed upon the businesses specified in this Chapter license taxes in the amounts hereafter prescribed, and it shall be unlawful for any person to transact and carry on any business in the City, without first having procured a license from the City so to do or without complying with any and all applicable provisions of this Chapter, and each day such business is carried on without a license shall constitute a separate violation of this Chapter. (Ord. 474, 11-15-54)
(A) No license shall be required for selling at public sale, any goods belonging to the United States or State or for the selling of property by legal process, or for the bona fide selling of household goods at the domicile of the owner thereof. (Ord. 824, 4-6-81)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location and in the manner designated in the license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishment; provided further, that when all of the businesses conducted by one person at one location are subject to taxation on the basis of gross receipts, only one license need be obtained, and the tax shall be based on the entire gross receipts of the business.
In the event that more than one business subject to flat amount of taxation or more than one business subject to both flat amount and gross receipts taxation are carried on at the same location by one person, the license tax to be paid shall be the amount applicable to the highest licensed business plus one-half (1/2) of each additional license of the other businesses conducted at the location.
The amount of any license imposed by this Chapter shall be deemed a debt to the City, and any person carrying on any business mentioned in this Chapter without having a license from the City so to do, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of license by this Chapter imposed on the business, together with all penalties then due thereon in any such action.
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