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If two or more businesses or professions are conducted on the same premises by the same person, the license to be obtained by such person and the tax to be paid on account thereof shall be as follows:
A. If all of such businesses are subject to a license tax computed on the basis of the number of employees, only one license shall be required which shall be the license applicable to the business which constitutes more than fifty percent of the dollar volume of the total business conducted at the location.
B. If all of such businesses are subject to license taxes for which a flat amount is specified in this chapter, separate licenses shall be issued for each business but the amount of the license tax for all thereof shall be the highest tax applicable to any one of such businesses plus fifty percent of the license tax applicable to each of the other businesses.
C. If one or more of such businesses is subject to a license tax based upon the number of employees and one or more of the other businesses is not, a separate license must be obtained for the business or businesses as to which the license tax based upon the number of employees is applicable and, if there is more than one such business, the tax shall be determined as provided in subsection A of this section. A separate license shall be obtained for each of the other businesses, and, if there is more than one such business, the tax shall be determined as provided in subsection B of this section.
(Prior code § 5.04.070 (Ord. 494 § 7, 1960))
If a business is conducted upon or from an establishment which is located upon property which lies partly within the city and extends across the city boundary line, the license tax with respect to the business shall be reduced by an amount which the tax collector determines is equal to the same proportion of the total tax, computed as if the whole establishment were within the city, that the value of the portion of the establishment located outside the city bears to the value of the entire establishment; provided, however, that this provision shall not be applicable unless the tax collector determines that at least ten percent of the establishment, on the basis of value, is located outside of the city.
(Prior code § 5.04.080 (Ord. 551, 1963: Ord. 494 § 7.5, 1960))
In those instances in which the license tax provided in this chapter is based upon the number of employees of the licensee or the applicant for the license, the number of employees upon which the tax is to be based shall be the average number of employees who during the preceding calendar year worked in an establishment of the licensee within the city, or who used to a substantial extent an office, plant or other establishment within the city as his headquarters. The average number shall be determined by adding together the totals of the names listed upon each of the employer's reports to the State Department of Employment filed during the preceding calendar year and dividing said sum by the number of such reports from which the names were taken.
(Prior code § 5.04.090 (Ord. 494 § 8, 1960))
Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state of California from the payment of such taxes as are prescribed in this chapter.
(Prior code § 5.04.100(A) (Ord. 494 § 9(a), 1960))
A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the tax collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce.
B. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the tax collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce.
C. The tax collector shall then conduct an investigation, and after first having obtained the written approval of the city attorney shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.
D. In fixing the license tax to be charged, the tax collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.
E. Should the tax collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.
(Prior code § 5.04.100(B) (Ord. 494 § 9(b), 1960))
The provisions of this ordinance shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a permit from the city council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.
(Prior code § 5.04.100(F) (Ord. 494 § 9(f), 1960))
No license tax payable under this chapter shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state.
(Prior code § 5.04.100(G) (Ord. 494 § 9(g), 1960))
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