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Business License
Ordinances
ARTICLE V. BUSINESS LICENSES
DIVISION 1. PURPOSE AND DEFINITIONS
Sec. 32.101. PURPOSE OF ARTICLE:
The purpose of this Article is to provide for the establishment
and levying of license taxes for the transaction and carrying
on of certain businesses, trades, professions, callings and
occupations in the City. This Article is enacted solely to
raise revenues for municipal purposes and is not intended
for regulation. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.102. DEFINITIONS:
As used in this Article, the following definitions shall
apply:
APPLICANT: An applicant for a business tax license pursuant
to this Article, including a renewal thereof.
AVERAGE NUMBER OF PERSONS EMPLOYED:
A. The number of employees as herein defined employed monthly
within the City earning wages for the periods nearest the
fifteenth day of each month during the previous year as reported
by the applicant to the State Department of Employment on
forms which are used for reporting payments due under the
Unemployment Insurance Act of the State of California for
each month of the previous calendar year, adding the same
and dividing by twelve (12) and adding to the result thereof
the number of employees compensated by other than wages engaged
in the business. If the applicant has been in business less
than one year, the average number of employees shall be the
number of employees determined as described above divided
by the number of months remaining in the calendar year for
which such calculation is made.
B. Alternatively to the definition in A above and at the
option of the applicant, the average number of persons employed
by the applicant for such license daily for one year determined
by ascertaining the total number of hours of service performed
by all employees in the City during the previous year and
dividing the total number of hours of service thus obtained
by the number of hours of service constituting a year's work
of one full-time employee according to the custom or laws
governing such employment and adding to the result thereof
the number of owners, partners or other principals, salespersons
or agents employed irrespective of the number of hours of
service provided by such employees. Hours of service as used
in this definition shall include all paid holidays, sick leave,
vacations and any other days for which compensation is paid
irrespective of whether work is performed therefor. As a condition
to the optional use of the foregoing definition, the applicant
shall provide all business records or other documentation
related to the calculation aforesaid required by the Director.
BUSINESS: Trades, occupations, professions, and services
of all and every kind of calling whether or not carried on
for profit, including but not limited to retailing, wholesaling,
manufacturing, service purveying, warehousing, personal and
real property rentals and growing of plants and crops and
animal husbandry for market.
COIN-OPERATED DEVICES ACTIVITY: The activity of managing,
distributing, leasing or purveying coin-operated vending machines,
amusement devices or facilities.
COMMERCIAL ADVERTISING: The business carried on at a fixed
location or locations in the City of selling or taking orders
for or offering to sell or take orders for or preparing or
printing or otherwise producing advertising copy, billboards,
placards, banners or other visual objects (excluding films,
videotapes or other electronic production media) for promoting
the sale of products or otherwise advertising.
COMMERCIAL ADVERTISING VEHICLE OPERATION: The business of
operating a vehicle (of any kind nature, except devices moved
by human power or used exclusively upon stationary rails or
tracks) equipped with loudspeakers, musical devices, signs,
placards, billboards, searchlights or other attention-getting
devices for advertising purposes upon a public street, highway
or other right-of-way.
CONTRACTOR: Any contractor or subcontractor as defined in
chapter 9 of division 3 (commencing with section 7000) of
the Business and Professions Code of the State of California
or, alternatively, as defined in the Rules and Regulations
of the Contractor's State License Board enacted pursuant to
section 7008 of said Code. For the purposes of this Article,
any person engaged in activities similar to that of a contractor
or subcontractor shall be deemed a contractor irrespective
of whether said person is licensed as such by the State or
other licensing agency.
DIRECTOR: The Director of Finance of the City or his or
her designee.
EMPLOYEE: All persons engaged in the operation or conduct
of any business whether as owner, any member of an owner's
family, partner, agent, manager, solicitor and any and all
other persons employed or working in or associated with said
business whether or not any salary or other compensation or
remuneration is paid for such work. Employee as used herein
includes employees (as defined above) of subcontractors, licensees
or other persons engaged in the business for which a license
hereunder is issued unless such subcontractors, licensees
or other persons are licensed hereunder for the businesses
in which they are engaged or which they conduct. Employee
shall not include persons employed on a seasonal or periodic
basis for less than one month or on a part-time basis for
two (2) months or less.
FIXED PLACE OF BUSINESS: The premises occupied in the City
for the particular purpose of conducting a business thereat
and regularly kept open for that purpose.
ITINERANT VENDOR: Any person, both principal and agent,
engaged in a temporary and transient business in the City
selling goods, wares and merchandise and who (for the purpose
of carrying on such business) hires, leases or occupies any
room, building or structure for the exhibition or sale of
such goods, wares or merchandise or from which room, building
or structure the sales shall be made or business solicited
by means of samples or deliveries from house to house irrespective
of whether such person associates temporarily with any local
dealer, trader, merchant or auctioneer or conducts such temporary
or transient business in connection with or as a part of or
in the name of any local dealer, trader, merchant or auctioneer.
JUNK COLLECTOR: Any person engaged in the business of receiving,
soliciting or otherwise obtaining used personal property for
the purpose of selling, taking orders for or offering to sell
parts or portions of said personal property after disassembly
thereof.
MANUFACTURER: Any person engaged in the business of manufacturing,
fabricating or processing any materials (raw or partly wrought)
into goods, wares or merchandise or assembling or packaging
any manufactured or processed material whether such manufactured
or processed goods are sold or distributed to wholesalers,
brokers or other channels for the purpose of resale.
NEWLY ESTABLISHED BUSINESS: A business in existence and
operation for less than three (3) months.
NONRESIDENTIAL PROPERTY RENTAL: The business of renting
or letting a building or structure of any kind or portions
or areas thereof, including warehouses, ministorage facilities,
industrial, commercial and office buildings of properties
to a tenant or tenants for purposes other than residential
dwelling, sleeping or lodging.
PEDDLER: Any person not having a regularly established place
of business in the City who travels from place to place or
has a stand upon any public street, alley or other public
place, doorway of any building, unenclosed or vacant lot or
parcel of land who sells or offers for sale any goods, wares
or merchandise in his possession.
PERSON: Any individual person, corporation, partnership,
association or other organizational form used for carrying
on any business.
PROCESSOR: Any person engaged in the business of converting
an article, substance or commodity into marketable form for
the purpose of resale by changing its physical or chemical
composition.
PROFESSION: Any profession, vocation or calling, the qualifications
for which generally require an extended period or periods
of specialized training and the issuance of an advanced educational
degree or certificate and the performance of which requires
licensing or certification or other official recognition.
The term professional person as used in this Article shall
include but is not limited to the following:
Architect.
Attorney at law.
Certified public accountant.
Chiropractor.
Dentist.
Geologist.
Medical practitioner.
Optician.
Optometrist.
Oral surgeon.
Osteopath.
Physician.
Podiatrist.
Professional engineer (including
but not limited to civil, chemical, mechanical and electrical
engineers).
Public accountant.
Surgeon.
Veterinarian.
RESIDENTIAL PROPERTY RENTAL: The business of managing, operating
or renting any apartment house, duplex, hotel, motel, mobile
home park, rooming or boardinghouse with two (2) or more residential
units. For purposes hereof, the number of residential units
aforesaid shall exclude that unit, if any, occupied by the
applicant; provided, however, that the management, operation
or rental of three (3) or less residential units shall not
be deemed a residential property rental for purposes of this
Article.
SOLICITOR/HAWKER: Any person engaged in the business of
going from house to house, place to place or in or along the
streets within the City selling or taking orders for or offering
to sell or take orders for goods, wares, merchandise, advertising
or any other thing of value for future delivery or for services
to be performed in the future.
WHOLESALER: Any person engaged in the business of selling
or soliciting the sale of goods, wares, merchandise or services
for the purpose of resale and/or who sells in wholesale lots
at wholesale prices. (Ord. No. 2016, 2, 5-7-90)
Secs. 32.103, 32.104. RESERVED:
DIVISION 2. LICENSES
Sec. 32.105. REQUIRED:
There are hereby imposed upon the businesses, trades, professions,
callings and occupations specified in this Article license
taxes in the amounts hereinafter prescribed. It shall be unlawful
for any person to transact or carry on any business, trade,
profession, calling or occupation in the City without first
having obtained a license from the Director so to do or without
complying with any and all applicable provisions of this Article.
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.106. CONTENTS:
All licenses shall be prepared and issued by the Director
upon payment of the sum to be paid therefor, and each license
so issued shall state upon the face thereof the following:
A. The name of the person to whom the license is issued.
B. The kind of business licensed thereby.
C. The location of the business licensed thereby.
D. The date of expiration of the license.
E. The license number.
F. Such additional information as the Director shall determine
to be appropriate for inclusion on the face of the license.
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.107. WHEN TAXES DUE AND PAYABLE:
All license taxes due hereunder shall be paid in advance
in the lawful money of the United States at the office of
the Director. All license taxes due hereunder shall be due
and payable and delinquent as follows:
A. General: Except as provided in subdivision B hereinafter,
all license taxes shall be due and payable on or before the
first day of the period for which the license is issued and
shall become delinquent thirty (30) calendar days thereafter.
B. Daily, Weekly, Monthly Period: All license taxes issued
for a daily, weekly or monthly period shall be payable in
advance of the commencement of business of the business specified
therein and shall be delinquent upon commencement of such
business. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.108. PENALTY FOR DELINQUENT TAXES:
To all delinquent license taxes there shall be added a penalty
of ten percent (10%) of the amount of the tax due plus an
additional ten percent (10%) for each month delinquent thereafter
providing that the amount of any penalty shall in no event
exceed one hundred percent (100%) of the amount of the license
tax due. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.109. PRORATION OF TAX PROHIBITED; EXCEPTION:
No proration of any license tax due hereunder shall be made
for any portion of the period for which a license tax is payable;
except that for a license issued for a business which shall
commence after December 31 of any year, the total license
tax calculated in accordance with Section 32.146 or 32.147,
as applicable, shall be reduced by one-half (1/2). (Ord. No.
2016, 2, 5-7-90)
Sec. 32.110. EXCESS DELINQUENCIES:
Notwithstanding the provisions of Section 32.108, any person
who has conducted or operated a business prior to the commencement
of the current fiscal year (described) hereinafter in Section
32.111 for which a business license tax is due and payable
without payment of the business license tax due and payable
for each such prior fiscal year shall pay a business license
tax for such prior year or years plus a penalty of one hundred
fifty dollars ($150.00) for each prior fiscal year during
which such business had been operated or conducted without
payment of the business license tax then payable. The foregoing
delinquency payments shall be applicable irrespective of whether
such person has conducted or operated the business for which
the license tax had not been paid at the same or a different
location. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.111. LICENSE TERM:
Business license taxes payable pursuant to this Article
shall be payable on a fiscal year basis (commencing July 1
of any one year and expiring June 30 the next following year)
such that, irrespective of the date of issuance of the business
license for which a license tax is payable, said license shall
expire at twelve o'clock (12:00) midnight on June 30 of the
fiscal year for which the business license is issued. (Ord.
No. 2016, 2, 5-7-90)
Sec. 32.112. SEPARATE LICENSE FOR BRANCH ESTABLISHMENTS;
EXCEPTION:
Separate licenses shall be obtained for each branch establishment
or location of the business engaged in as if each such branch
establishment or location were a separate business, and each
license shall authorize the licensee to engage only in the
business licensed thereby at the location or in the manner
designated in such license; provided that warehouses and distributing
plants used in connection with and incidental to a business
licensed under the provisions of this Article shall not be
deemed to be separate places of business or branch establishments.
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.113. MULTIPLE BUSINESSES AT ONE LOCATION:
If a person engages in two (2) or more separate businesses
at the same location, such person shall pay a separate and
distinct business license tax for each and shall be issued
a separate and distinct business license for each such business.
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.114. DUPLICATE LICENSES:
Any person who has been issued a business license and who
has paid the business license tax therefor and whose license
has been lost or destroyed may obtain a duplicate license
upon filing an affidavit or declaration under penalty of perjury
attesting to such loss or destruction and upon paying to the
Director a sum of ten dollars ($10.00). (Ord. 2016, 2, 5-7-90)
Sec. 32.115. NONTRANSFERABILITY:
No business license issued pursuant to this Article shall
be transferable between persons or licensees; provided, however,
that a license issued to a person for a business conducted
at one location may be transferred by that person to another
location in the City; provided, further, that the address
specified on the business license shall be amended by the
Director to reflect the new location. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.116. POSTING:
All licenses must be kept and posted in the following manner:
A. Any licensee transacting and carrying on business at
a fixed place of business in the City shall keep the license
posted in a conspicuous place upon the premises where such
business is carried on.
B. Any licensee transacting and carrying on business but
not operating at a fixed place of business in the City shall
keep the license upon his person at all times while transacting
and carrying on such business.
C. Any licensee to whom a license has been issued, which
license is determined by the number of vehicles used by said
licensee in the conduct of his business in this City, shall
prominently display within each such vehicle a sticker, device,
sign or license facsimile provided by the Director for identifying
such business. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.117. NONREFUNDABLE:
No business license tax or any portion thereof shall be
refundable except in the case of an error in the determination
of the amount of the license tax or in the event of double
payment for a license. Claims for refunds based on the foregoing
reasons must be made within three (3) years of the discovery
of such error in calculation or overpayment. (Ord. No. 2016,
2, 5-7-90)
Secs. 32.118, 32.119. RESERVED:
DIVISION 3. ADMINISTRATION
Sec. 32.120. APPLICATION FOR LICENSEúSUBMISSION;
CONTENTS:
Every person required to have a license under the provisions
of this Article shall apply for the same to the Director.
Such application shall be made upon a form provided by the
Director and shall be written by the applicant under penalty
of perjury or sworn to by the applicant before a person authorized
to administer oaths. The application shall set forth such
information as may be required by the Director as necessary
to determine properly the amount of the license tax to be
paid.
If the amount of the license tax to be paid by the applicant
is based upon the average number of employees, such application
shall set forth the average number of employees for the applicable
period. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.121. APPLICATION FOR LICENSE RENEWALS:
Every person required to have a business license who had
been issued a business license effective during a fiscal year
shall apply for a renewal thereof for the ensuing fiscal year
and shall submit with such application an affidavit or declaration
under penalty of perjury on a form provided by the Director,
setting such information concerning the type of applicant's
business and the number of employees engaged therein during
the preceding year and such other information as may be required
by the Director for calculation of the amount of the license
tax payable for the ensuing fiscal year or portion thereof
for which the application is made. A new business license
tax shall be issued for each such renewal for the payment
of the tax as specified in this Article in a form approved
by the Director. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.122. VERIFICATION:
No statements submitted pursuant to this Article shall be
conclusive upon the Director as to the matter set forth therein,
nor shall the filing of the same preclude the Director from
collecting by appropriate action such sum or sums as may actually
be due and payable hereunder. Each such statement and each
of the several items therein contained shall be subject to
audit and verification by the Director who is hereby authorized
to examine, audit and inspect such books and records of any
licensee or applicant for a license as may be necessary in
the Director's judgment to verify or ascertain the amount
of the business license tax or taxes, penalties or other delinquent
charges due and payable. All licensees, applicants and persons
engaged in business in the City are hereby required to permit
an examination, audit or inspection of such books and records
for the purposes aforesaid. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.123. COMPUTATION OF TAX BY DIRECTOR UPON
FAILURE OF LICENSEE TO FILE REQUIRED OR CORRECTED STATEMENT:
If any person fails to file any required statement within
the time prescribed, or if, after demand therefor has been
made by the Director, such person fails to file a corrected
statement within fifteen (15) days after notification so to
do, or it appears to the satisfaction of the Director that
a statement filed does not set forth the true facts of the
business for which a license is required, the Director shall
determine the amount of license tax due from such person by
means of such information as the Director may be able to obtain.
In case such determination is made, the Director shall give
written notice of the amount so assessed by personal service
or by depositing it with the U.S. Postal Service, postage
prepaid, at Redwood City, California, addressed to the person
so assessed at the address appearing on said person's last
license or application. Such person may, within ten (10) days
after the serving or mailing of such notice, apply in writing
to the Director for a hearing on the amount of the license
tax. If such application is made, the Director shall give
not less than five (5) days' written notice in the manner
prescribed herein to the licensee to show cause at a time
and place fixed in said notice why said amount specified therein
should not be fixed as the license tax. At such hearing, the
licensee may appear and offer evidence why such specified
tax should not be fixed as the license tax. After such hearing,
the Director shall determine the proper tax to be charged
and shall forthwith give written notice to the licensee in
the manner prescribed herein of such determination and the
amount of such tax.
If application by the licensee for a hearing is not made
within the time prescribed, the license tax determined by
the Director shall become final and conclusive. (Ord. No.
2016, 2, 5-7-90)
Sec. 32.124. APPEALS BY AGGRIEVED PERSONS:
Any person aggrieved by any decision of the Director with
respect to the issuance of or refusal to issue a license or
the amount of a license tax may appeal such decision to the
Council by filing a notice of appeal with the City Clerk within
fifteen (15) days of such decision. The City Clerk shall fix
a time and place for hearing such appeal, and the City Clerk
shall give notice in writing to such person of the time and
place of hearing by personal service or by depositing it with
the U.S. Postal Service, postage prepaid, at Redwood City,
California, addressed to such person at the address appearing
on said person's last license or application. The findings
of the Council shall be final and conclusive and shall be
served upon the applicant in the manner prescribed above for
service of notice of the hearing.
The amount of any license tax finally determined as provided
in this Section or Section 32.123 shall be due and payable
as of the date the original license tax was due and payable
together with any penalties that may be due thereon; provided,
however, if the amount of such license tax shall be fixed
in accordance with the original statement of the applicant,
then no penalty shall attach by reason of any delinquency.
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.125. CONFIDENTIALLY:
All business records, operations or information obtained
by the Director pursuant to an investigation of records, books
or property of a business tax licensee or applicant shall,
insofar as consistent with the California Public Records Act
(Govt. C. section 6250 et seq.), be deemed confidential; and
the Director shall not disclose to the public or any member
thereof the contents of such records, books or other information
obtained by the Director which relates to the sources or amount
of income, profit, losses or expenditures by any such person
engaged in such business or any particular thereof except
as may be permitted by the applicant, licensee or person required
to pay such tax. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.126. OATHS:
For the purposes of this Article, the Director is empowered
to administer oaths. (Ord. No. 2016, 2, 5-7-90)
Secs. 32.127ú32.129. RESERVED:
DIVISION 4. EXEMPTIONS AND EXCLUSIONS
Sec. 32.130. CONSTITUTIONAL, STATUTORY EXEMPTIONS:
Nothing contained in this Article shall be deemed or construed
to require the payment of any business license tax prescribed
in this Article by any person transacting, engaging in or
carrying on any business which is exempt from the payment
of such taxes under the Constitution or statutes of the State
of California. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.131. CHARITABLE ORGANIZATIONS:
Nothing contained in this Article shall be deemed or construed
to require the payment of any of business license tax prescribed
in this Article by any institution or organization which is
conducted, managed or carried on wholly for the benefit of
charitable purposes and from which profit is not derived either
directly or indirectly by any person. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.132. DISABLED VETERANS:
Nothing contained in this Article shall be deemed or construed
to require the payment of any business license tax prescribed
in this Article by any person who is an honorably discharged
or released veteran specified in section 16001 of the Business
and Professions Code of the State, as said section may from
time to time be amended, who is physically unable to earn
a livelihood by manual labor and who is a voter of this State
and who desires to hawk, peddle or vend goods, wares or merchandise
owned by the veteran or to distribute circulars. (Ord. No.
2016, 2, 5-7-90)
Sec. 32.133. CARE FACILITIES:
Nothing contained in this Article shall be deemed or construed
to require the payment of any business license tax prescribed
in this Article by any person engaged in or conducting the
business of child care for eight (8) or less and adult care for six (6) or less persons.
(Ord. No. 2320, 11-5-07)
Sec. 32.134. HOME OCCUPATIONS:
Nothing contained in this Article shall be deemed or construed
to require the payment of any business license tax prescribed
in this Article by any person who is engaged in a home occupation
conducted at the residence of said person in the City, the
gross receipts from the operation of which are less than one
thousand dollars ($1,000.00) per year. (Ord. No. 2016, 2,
5-7-90)
Sec. 32.135. PUBLIC UTILITY:
Nothing contained in this Article shall be deemed or construed
to require the payment of any business license tax prescribed
in this Article by any public utility possessing a franchise
granted by the City pursuant to which franchise said public
utility pays to the City an annual franchise fee or otherwise
makes annual payments to the City for the privilege in said
franchise specified. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.136. RECREATION INSTRUCTORS:
Nothing contained in this Article shall be deemed or construed
to require the payment of any business license tax prescribed
in this Article by any person engaged in the business of recreation
instruction or sports officiating for programs or activities
conducted or sponsored by the City. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.137. CLAIM FOR EXEMPTION:
Any person claiming an exemption pursuant to this Division
shall file an affidavit or declaration under penalty of perjury
with the Director stating facts upon which such exemption
is claimed and attaching thereto documents in support of such
claim. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.138. EXEMPT LICENSE:
Upon a proper showing contained in said affidavit or declaration
or attachments, the Director shall issue a license to the
person claiming an exemption without payment to the City of
the business license tax prescribed in this Article. (Ord.
No. 2016, 2, 5-7-90)
Sec. 32.139. REVOCATION:
The Director may revoke any license theretofore issued without
payment of a business license tax upon information that said
licensee is not entitled to an exemption or is no longer entitled
to the exemption upon said license had been issued. (Ord.
No. 2016, 2, 5-7-90)
Sec. 32.140. RESERVED:
DIVISION 5. ENFORCEMENT
Sec. 32.141. DIRECTOR TO ENFORCE PROVISIONS OF ARTICLE:
It shall be the duty of the Director to enforce each and
all of the provisions of this Article. (Ord. No. 2016, 2,
5-7-90)
Sec. 32.142. TAX AND PENALTY DEEMED DEBT TO CITY:
The amount of any license tax and penalty imposed by the
provisions of this Article shall be deemed a debt to the City
and any person carrying on any business without first having
obtained a license 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 the license tax and penalties imposed on
such business. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.143. ERROR BY CITY NOT TO PREVENT COLLECTION
OF DUE AND PAYABLE TAX:
In no case shall any mistake made by the Director in stating
the amount of a license tax prevent or prejudice the collection
by the City of what shall be actually due from anyone carrying
on a business subject to a license tax under this Article.
(Ord. No. 2016, 2, 5-7-90
Sec. 32.144. LIABILITY OF PERSONS ENGAGED IN BUSINESS
TO PAY TAX:
In any action brought under or arising out of any of the
provisions of this Article or of any ordinance imposing a
license tax, the fact that a party thereto represented him
or herself as engaged in any business or calling for the transaction
of which a license is required shall be conclusive evidence
of the liability of such party to pay the license tax for
such business. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.145. VIOLATION OF ARTICLE DEEMED MISDEMEANOR:
Each and every day or fractional part of a day that the
trade, calling, business, profession or occupation specified
in this Article is conducted, carried on or engaged in, or
the thing done without a license as required by this Article
shall constitute a violation of this Article; and any person
who shall violate any of the provisions of this Article shall
be deemed guilty of an infraction which, upon conviction,
shall be punishable as set forth in Section 1.7B of this Code.
Conviction hereunder shall not be construed as a waiver of
the right of the City to bring a civil action, nor shall the
bringing of such civil action release the defendant therein,
or any other person, from prosecution pursuant to this Section.
(Ord. No. 2016, 2, 5-7-90; Ord. No. 2051, 1, 8-17-92)
Sec. 32.146ú32.150. RESERVED:
DIVISION 6. LICENSE TAXES
Sec. 32.151. AMOUNT TO BE PAID FIXED BY ARTICLE:
The amount of license taxes to be paid to the City by any
person engaged in or carrying on any profession, trade, calling,
occupation or business hereinafter designated is hereby fixed
and established as hereinafter in this Article provided. Such
license tax shall be paid by every person engaged in carrying
on or maintaining any such profession, trade, occupation,
calling or business in the City. For every such person, the
license tax shall be as set forth in the following sections.
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.152. RATES GENERALLY:
Except as otherwise specified in Section 32.153, every person
commencing, engaged in, conducting or carrying on a business
within the City shall pay an annual business license tax in
the base amount of thirty seven dollars ($37.00) plus the amount
of twenty four dollars ($24.00) times the average number of persons
employed, including employees of contractors, subcontractors
and professional persons engaged in or to be engaged in such
business. (Ord. No. 2016, 2, 5-7-90)
Sec. 32.153. SPECIFIED BUSINESSES:
Every person who commences, conducts, engages in or carries
on any business described or whose business designation is
listed hereinafter in this Section shall pay a business license
tax comprised of the base tax plus the unit tax amount times
the number of units calculated, respectively, for each such
classification of business as hereinafter specified:
Unit Tax Amount
Business Type Base Tax (Added to base tax)
Residential property rental $37.00 $13.00 per unit of welling space
in excess of 3 units
Nonresidential property rental $37.00 $13.00 per 1,000 sq. ft. or fraction
Real estate brokerage $37.00 $24.00 per each sales-
person and employee
Dance hall operator $37.00 $364.00 flat annual
Vehicle wrecking facility $37.00 $364.00 flat annual
Christmas tree lot sales $37.00 $364.00 flat annual
Commercial advertising $37.00 $364.00 flat annual
Commercial advertising $37.00 per each vehicle
vehicle - activity
Fortunetelling $37.00 $364.00 flat annual
Junk collector $37.00 $364.00 flat annual
Pawnbroker $37.00 $364.00 flat annual
Itinerant vendor $37.00 $24.00 flat weekly
Solicitors/hawkers $37.00 $24.00 flat daily
Peddlers $37.00 $24.00 annual per person
Curb painters $37.00 $13.00 per day per person
Carnival operator $37.00 $364.00 flat daily
Coin-operated device activity $37.00 $7.00 per each device
Commercial advertising $37.00 per each vehicle
vehicle - operation
Contracting (excluding any $37.00 $24.00 flat annual
contracting business with gross
receipts over $50,000.00) business
in Redwood City
(Ord. No. 2016, 2, 5-7-90)
Sec. 32.154. INFLATIONARY INCREASE:
The base business taxes and the additive business license
tax amount calculated on the basis of the average number of
employees or other specified units as described in Sections
32.152 and 32.153 shall be increased each in the amount of
five percent (5%) (rounded to the nearest dollar) for each
fiscal year from and after the fiscal year July 1, 1991, through
June 30, 1992, through and including the fiscal year July
1, 1994, through June 30, 1995. Each such annual increase
shall be applicable to the respective elements (i.e., base
tax, tax amount multiplied by the average number of employees
and the unit tax amounts) of the business license tax in effect
for the immediately preceding fiscal year. (Ord. No. 2016,
2, 5-7-90)
Sec. 32.155. MAXIMUM:
Notwithstanding anything to the contrary contained in this
Article, the annual business license tax payable for any one
business shall not exceed the following amounts for the fiscal
years, respectively, hereinafter specified:
Fiscal Year Maximum Tax
1990 - 91. . . . . . . . . . . . . . . . . . . . . . . . . . $2,500.00
1991 - 92. . . . . . . . . . . . . . . . . . . . . . . . . . .2,625.00
1992 - 93. . . . . . . . . . . . . . . . . . . . . . . . . . .2,750.00
1993 - 94. . . . . . . . . . . . . . . . . . . . . . . . . . .2,885.00
1994 - 95 and thereafter . . . . . . . . . . . . . . . . . . .3,030.00
(Ord. No. 2016, 2, 5-7-90)
Secs. 32.156ú32.190. RESERVED:
ARTICLE VI. ADMISSIONS TAXES
Sec. 32.191. PURPOSE OF ARTICLE:
The purpose of this Article is to provide for the establishment
and levying of license taxes for carrying on theatrical, amusement
and similar entertainment businesses and occupations within
the City. (Ord. No. 1313, 3)
Secs. 32.192ú32.499. RESERVED:
ARTICLE VII. UTILITY USERS TAX
Sec. 32.500. SHORT TITLE:
This Article shall be known as the "Utility Users Tax Ordinance
of the City of Redwood City." (Ord. No. 1871, 1, 7-11-83)
Sec. 32.501. DEFINITIONS:
For the purposes of this Article, the following words and
phrases shall have the meaning respectively ascribed to them:
BILLING PERIOD: That interval of time, established, administered
or used by a service supplier for charging a service user
for said service supplier's services, commodity or product
with respect to the receipt, use or consumption of which the
taxes specified in this Article are imposed.
CABLE TELEVISION CORPORATION, ELECTRICAL CORPORATION, GAS
CORPORATION, and TELEPHONE CORPORATION: Have the same meanings
as defined in sections 215.5, 218, 222, and 234 respectively,
of the Public Utilities Code of the State. "Electrical corporation"
shall be construed to include any municipality or franchised
agency engaged in the selling or supplying of electrical power
to a service user.
DIRECTOR: The Director of Finance of the City, or his or
her authorized designee.
MONTH: A calendar month.
PERSON: Any domestic or foreign corporation, firm, association,
syndicate, joint stock company, partnership of any kind, joint
venture, club, Massachusetts business or common law trust,
society or individual.
SERVICE SUPPLIER: A person required to collect and remit
a tax imposed by the provisions of this Article.
SERVICE USER: A person required to pay a tax imposed by
the provisions of this Article. (Ord. No, 1871, 1, 7-11-83)
Sec. 32.502. EXEMPTIONS:
Nothing in this Article shall be construed as imposing a
tax upon any person when the imposition of such tax upon said
person would be in violation of the Constitution of the United
States or the Constitution of the State. (Ord. No. 1871, 1,
7-11-83)
Sec. 32.503. TELEPHONE USERS TAX:
A. There is hereby imposed a tax upon every person in the
City using intrastate telephone services in the City. The
tax imposed by this Section shall be at the rate of five percent
(5%) of the charges made for such services and shall be paid
by the person paying for such services.
B. As used in this Section, the term "charges" shall not
include 1) charges for services paid for by inserting coins
in coin-operated telephones except that where such coin-operated
services are furnished for a guaranteed amount, the amounts
paid under such guarantee plus any fixed monthly or other
periodic charge shall be included in the base for computing
the amount of tax due; 2) charges for any type of service
or equipment furnished by a service supplier subject to public
utility regulation during any period in which the same or
similar services or equipment are also available for sale
or lease from persons other than a service supplier subject
to public utility regulation. As used in this Section, the
term "telephone communication services" shall not be construed
to mean land mobile services or maritime mobile services as
defined in section 2.1 of title 47 of the Code of Federal
Regulations, as said section existed on April 27, 1981. The
tax imposed by this Section is intended to, and does, apply
to all charges billed to a telephone account having a situs
in the City, irrespective of whether a particular communication
service originates and/or terminates within the City.
C. Notwithstanding the provisions of subdivision A of this
Section, the tax imposed under this Section shall not be imposed
upon any person for using intrastate telephone communication
services to the extent that the amounts paid for such services
are exempt from or not subject to the tax imposed under section
4251 of title 26 of the United States Code as said section
existed on December 5, 1980. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.504. ELECTRICITY USERS TAX:
A. There is hereby imposed a tax upon every person in the
City using electrical energy services in the City. The tax
imposed by this Section shall be at the rate of five percent
(5%) of the charges made for such services and shall be paid
by the person paying for such services.
B. As used in this Section, the term "charges" shall include
amounts paid for 1) metered energy, and 2) required minimum
amounts for service, including customer charges, service charges,
demand charges, standby charges and annual and monthly charges.
As used in this section, the term "electrical energy services"
shall not be construed to mean 1) the storage of electrical
energy in a battery owned or possessed by a person for use
in an automobile or other machinery or device apart from the
premises upon which the energy was received, provided however,
that said term shall include the receiving of such energy
for the purpose of using it in the charging of batteries;
or 2) the mere receiving of electrical energy by an electric
public utility or governmental agency at a location within
the City for resale. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.505. GAS USERS TAX:
A. There is hereby imposed a tax upon every person in the
City, other than a gas corporation or electrical corporation,
using gas in the City which is delivered through mains or
pipes. The tax imposed by this Section shall be at the rate
of five percent (5%) of the charges made for such gas and
shall be paid by the person paying for such gas.
B. As used in this Section, the term "charges" shall not
include charges made for gas which is to be resold and delivered
through mains or pipes. As used in this Section, the term
"using gas" shall not be construed to mean 1) use of gas in
the generation of electrical energy by an electrical corporation;
or 2) use of gas by a gas corporation in the production or
distribution of gas. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.506. CABLE TELEVISION USERS TAX:
There is hereby imposed a tax upon every person in the City
using cable television services in the City. The tax imposed
by this Section shall be at the rate of five percent (5%)
of the charges made for such services and shall be paid by
the person paying for such services. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.507. COLLECTION OF TAXES:
All taxes imposed by the provisions of this Article shall
be collected from the service user by the service supplier
who or which receives payment from such service user for the
services, commodity, or product with respect to the receipt,
use, or consumption of which said taxes are imposed. The amount
of tax collected in each billing period pertaining to each
service user shall be remitted to the Director on or before
the last day of the month next following said billing period.
The duty of the service supplier to collect and remit the
taxes imposed by the provisions of this Article shall be performed
as follows:
A. The tax shall be collected, insofar as practicable, concurrently
and together with the charges made in accordance with standard
billing practices of the service supplier. In the event the
amount paid by a service user to a service supplier is less
than the sum of the charge and tax which has accrued for any
billing period, the amount so paid shall be deemed to have
been allocated proportionately between such charge and tax
unless 1) the amount so paid is equal to the amount of the
charge, or 2) the service user has notified the service supplier
of his or her refusal to pay the tax imposed pursuant to the
provisions of this Article, in which latter two (2) events,
the amount paid shall be deemed to be solely for the charge.
B. Concurrently with each remittance of taxes collected
pursuant to the provisions of this Article, every service
supplier shall file with the Director a report, (on forms
provided or approved by the Director) stating the amount of
taxes billed and collected for the billing period or periods
to which the remittance pertains, delinquencies in the payment
of any tax, and such other information as the Director reasonably
may require.
C. The duty to collect the tax from a service user shall
commence with the beginning of the first billing period applicable
to said service user which starts on or after the operative
date of Ordinance No. 1871 adding this Article to the City
Code. In instances where a person concurrently receives more
than one billing, of which one or more is or are for different
billing periods, the duty to collect the tax shall arise separately
for each billing period. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.508. ADMINISTRATIVE AGREEMENTS:
The Director may enter into administrative agreements to
vary the strict requirements of the provisions of this Article
so that collection of any tax imposed hereunder may be made
in conformance with the billing procedures of a particular
service supplier so long as said agreements provide for collection
of the tax in conformance with the general purpose and scope
of the provisions of this Article. A copy of each such agreement
shall be retained on file in the office of the Director. (Ord.
No. 1871, 1, 7-11-83)
Sec. 32.509. AUTHORITY OF THE DIRECTOR:
The Director shall have the power and duty, and is hereby
directed, to enforce and administer the provisions of this
Article.
The Director shall have the power to adopt rules and regulations
not inconsistent with the provisions of this Article for the
purpose of carrying out and enforcing the payment and collection
of the taxes, penalties, interest or other charges hereunder
imposed or provided. A copy of such rules and regulations
shall be retained on file in the office of the Director. (Ord.
No. 1871, 1, 7-11-83)
Sec. 32.510. DELINQUENT TAXES:
A. Taxes which are not paid by a service user on or before
the due dates provided in this Article are delinquent. Taxes
collected from a service user which are not remitted by the
service supplier to the City on or before the due dates provided
in this Article are delinquent.
B. In the event a service supplier fails to remit any tax
collected by said service supplier pursuant to this Article
within the time required and upon five (5) days' prior written
notice from the City to the service supplier of the failure
to so remit said tax, such service supplier shall pay a penalty
of ten percent (10%) of the amount of the tax, which shall
be due and payable from and after the last day of the month
next following the date on which remittance of such tax was
due, and which penalty shall be cumulative, monthly, until
the tax and penalties are remitted.
In addition to such penalty, any service supplier who or
which fails to remit any tax imposed by the provisions of
this Article shall pay interest at the rate of one percent
(1%) per month, or any fraction thereof, on the amount of
the tax exclusive of penalties, from the date on which the
remittance first became delinquent until paid. All such penalties
and interest imposed upon a service supplier shall be deemed
included in the tax required to be remitted.
C. In the event a service user fails to pay any tax imposed
by the provisions of this Article within sixty (60) days of
the date of written notice of the amount of tax due from the
service supplier, said service user shall pay a penalty of
ten percent (10%) of the amount of the tax which shall be
due and payable from and after the last day of the month next
following the date on which payment of such tax was due, and
which penalty shall be cumulative, monthly, until the tax
and penalties are paid.
In addition to such penalty, any service user who or which
fails to pay any tax imposed by the provisions of this Article
shall pay interest at the rate of one percent (1%) per month,
or any fraction thereof, on the amount of the tax, exclusive
of penalties, from the date on which the payment first became
delinquent until paid. Such service user shall also pay a
collection charge of ten dollars ($10.00) for each delinquent
account.
All such penalties and interest imposed upon a service user
shall be deemed included in the tax required to be paid. The
penalties, interest and collection charges imposed by this
Section shall be collected by the City. (Ord. No. 1871, 1,
7-11-83)
Sec. 32.511. ACTIONS TO COLLECT:
Any tax required to be paid by a service user pursuant to
the provisions of this Article shall be deemed a debt owed
by the service user to the City. Any such tax collected from
the service user which has not been remitted to the City shall
be deemed a debt owed to the City by the person required to
collect and remit said tax. Any person owing money to the
City pursuant to the provisions of this Article shall be liable
in an action brought in the name of the City for the recovery
of the amount due. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.512. COLLECTION REMEDIES OF THE CITY; SERVICE
SUPPLIER:
The remedy specified in this Section is in addition to all
other remedies of the City provided in this Article. The procedure
described in this Section may be invoked at the discretion
of the Director.
In the event a service supplier shall fail to make, within
the time specified by the provisions of this Article, any
required report or any remittance of any tax or any portion
thereof, the Director shall obtain facts and information on
which to base a reasonable estimate of any such tax due. Upon
obtaining such facts and information, the Director shall determine
therefrom an assessment amount approximating the amount of
any delinquent tax and penalties and interest thereto pertaining,
and assess against such service supplier said amount. In case
such determination is made, the Director shall give notice
of the amount so assessed by personal service or by depositing
written notice thereof with the United States mail service,
postage prepaid, addressed to the service supplier so assessed
at said supplier's last known address.
The service supplier may, within ten (10) days after the
date of service or mailing of the aforesaid notice, apply
in writing to the Director for a hearing on the amount assessed.
If application by the service supplier for a hearing is not
made within the time prescribed, the tax, interest and penalties,
if any, determined by the Director shall become final and
conclusive and immediately due and payable. If such application
is made, the Director shall give not less than five (5) days'
written notice in the manner prescribed herein to the service
supplier to show cause at a time and place fixed in said notice
why said amount specified therein should not be fixed for
such tax, interest and penalties. At such hearing, the service
supplier may appear and offer evidence why such specified
tax, interest and penalties should not be so fixed.
After such hearing, the Director shall determine the amount
of the tax, interest, and penalties, if any, to be remitted,
and shall thereafter give written notice to the service supplier
in the manner prescribed above of such determination and the
amount due. The amount determined to be due shall be payable
within fifteen (15) days of the Director's notice of determination
unless an appeal is taken as provided in this Article. (Ord.
No. 1871, 1, 7-11-83)
Sec. 32.513. ADMINISTRATIVE REMEDIES OF THE CITY;
SERVICE USER:
Whenever the Director determines that a service user has
intentionally withheld the amount of any tax imposed by the
provisions of this Article from the amounts remitted to a
service supplier required to collect the tax, or that a service
user has failed to pay the amount of the tax to such service
supplier for a period of four (4) or more billing periods,
or whenever the Director deems it in the interests of the
City, the Director may relieve such service supplier of the
obligation to collect the tax imposed pursuant to the provisions
of this Article from said service user for specified billing
periods. In such event the Director shall give written notice
to the service user and the service supplier that the Director
has assumed the responsibility to collect the taxes due for
the stated periods and demand payment by such service user
of such taxes, penalties and interest as may be due. The aforesaid
notices shall be served personally or by depositing said notices
with the United States mail service, postage prepaid, addressed
to the service user at the address to which billing was made
by the service supplier required to collect the tax, or to
said service user's last known address, and to the service
supplier's address on file with the Director. (Ord. No. 1871,
1, 7-11-83)
Sec. 32.514. APPEALS:
Any person aggrieved by any decision of the Director pursuant
to this Article may appeal said decision to the City Council
by filing a notice of appeal with the City Clerk within ten
(10) days of service of the Director's decision. The City
Clerk shall set a time and place for hearing such appeal.
The Clerk shall give written notice thereof to such person
by personal service or by depositing said notice with the
United States mail service, postage prepaid, addressed to
such person at his or her last known address. The Council
shall determine all questions raised on such appeal and may
affirm, reverse, or modify the decision of the Director.
No penalty provided pursuant to the provisions of this Article
shall be imposed during the pendency of an appeal. (Ord. No.
1871, 1, 7-11-83)
Sec. 32.515. RECORDS:
It shall be the duty of every service supplier required
to collect and remit to the City any tax imposed by the provisions
of this Article, to keep and maintain, for a period of not
less than three (3) years, all records necessary or convenient
to determine the amount of such tax that such service supplier
shall have been required to collect and remit to the City.
The Director shall have the right to inspect such records
at all reasonable times. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.516. REFUNDS:
A. Whenever the amount of any tax, interest or penalty has
been overpaid or paid more than once or has been erroneously
collected or received by the City under this Article, said
amounts so collected or received may be refunded, provided
that a written claim therefor is filed with the Director within
three (3) years of the date of such payment. The claim shall
be made on forms furnished or approved by the Director.
No refund shall be paid under the provisions of this Section
unless the claimant establishes his or her right thereto supported
by written records showing entitlement thereto.
B. Notwithstanding any other provisions of this Section,
whenever a service supplier, pursuant to an order of the California
Public Utilities Commission or a court of competent jurisdiction,
refunds to service users charges for past utility services,
the taxes paid pursuant to the provisions of this Article
on the amount of such refunded service charges shall also
be refunded to said service users by the service supplier
to the extent that the service supplier may credit such refunded
taxes against the amount of tax which shall be due from service
suppliers prospectively from the effective date of the refund
of charges. In the event this Article, or any tax imposed
pursuant thereto is repealed, amounts of any taxes collected
for any billing period or periods subsequent to said repeal
shall be refunded to service users by the City. (Ord. No.
1871, 1, 7-11-83)
Sec. 32.517. MAXIMUM UTILITY USERS TAX PAYABLE:
No service user shall be required to pay the combined amount
of the taxes imposed pursuant to this Article in excess of
fifty thousand dollars ($50,000.00) per year.
Any service user who pays the maximum utility users tax
imposed by the City may, with the permission of the Director,
pay the tax in equal monthly installments directly to the
City.
The Director shall inform all service suppliers of the names
and locations of all service users making payments directly
to the City. (Ord. No. 1871, 1, 7-11-83)
Sec. 32.518. PENALTIES:
Any person violating any of the provisions of this Article
shall be deemed guilty of a misdemeanor, and upon conviction
thereof shall be punishable therefor as provided by Section
1.7. (Ord. No. 1871, 1, 7-11-83)
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