HomeMy WebLinkAboutOrdinance 1596 (Business License Tax Method Change)CLERK'S CERTIFICATE
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, and
Ex -officio Clerk of the Council of said City, do hereby certify that
the foregoing Charter Ordinance No. 1596 entitled:
"AN URGENCY ORDINANCE OF THE CITY OF SAN RAFAEL AMENDING TITLE 10,
CHAPTER 10.04 OF THE MUNICIPAL CODE TO CHANGE METHOD OF DETERMINING
BUSINESS LICENSE TAX"
is a true and correct copy of an Urgency Ordinance of said City and was
introduced and adopted at a Regular meeting of the City Council of the
City of San Rafael, held on the First day of October, 1990, and published
as required by City Charter in the Independent Journal, a newspaper
published in the City of San Rafael and passed and adopted as an ordinance
of said City at a Regular meeting of the City Council of said City held
on the First day of October, 1990, by the following vote, to wit:
AYES: COUNCILMEMBERS: Boro, Breiner, Shippey, Thayer & Mayor Mulryan
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
WITNESS my hand and the official seal
of the City of San Rafael this 12th
day of October, 1990.
JEANNE&LEONCI`NI',4tyr`Clerk�
ORDINANCE NO. 1596
AN URGENCY ORDINANCE OF THE CITY OF
SAN RAFAEL AMENDING TITLE 10,
CHAPTER 10.04 OF THE MUNICIPAL CODE
TO CHANGE METHOD OF DETERMINING
BUSINESS LICENSE TAX
THE COUNCIL OF THE CITY OF SAN RAFAEL DO ORDAIN AS FOLLOWS:
SECTION 1. Chapter 10.04 of the San Rafael Municipal Code
is hereby amended and shall read in full as follows:
Chapter 10.04
BUSINESS LICENSE
Sections:
10.04.010 Definitions.
10.04.020 Business licenses -Generally.
10.04.030 Exemptions and exclusions.
10.04.040 Business license fees.
10.04.060 Additional power of the Business License
Administrator.
10.04.070 Apportionment of license fees.
10.04.080 Delinquency.
10.04.090 Enforcement.
10.04.100 License fees paid in advance
10.04.105 License taxes.
10.04.110 No license issued to applicant in arrears.
10.04.118 Failure to comply with other City
ordinances.
10.04.120 No under or over payment to be received.
10.04.130 Penal provisions.
10.04.140 Remedies cumulative.
10.04.150 Regulatory provisions of other ordinances remain.
10.04.160 Stickers.
10.04.170 Rules and regulations for enforcement.
10.04.180 Suit for recovery of unpaid sums.
10.04.190 Unlawful business.
10.04.200 Purpose of ordinance.
10.04.210 License required.
10.04.010 Definitions. Words and phrases not specifically
defined in this chapter shall be construed according to the context
and approved usage of the language:
A. In this chapter the singular number includes the plural
and the plural the singular, and the masculine gender includes the
other genders.
B. "Business License Administrator" means the City Treasurer
or any other City officer charged with the administration of this
chapter.
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0ReriN A I
C. City. As used in this chapter, "City" means the City of
San Rafael, a municipal corporation of the State of California, in
its present incorporated form or in any later reorganized,
consolidated, enlarged or reincorporated form.
D. Persons. As used in this chapter, "person" includes all
domestic and foreign corporations, associations, syndicates, joint
stock corporations, partnerships of every kind, clubs,
Massachusetts, business, or common law trusts, societies, and
individuals transacting and carrying on any business in the City,
other than as an employee.
E. Business. As used in this chapter, "business" includes
professions, trades, and occupations and all and every kind of
calling, whether or not carried on for profit and livelihood.
F. "Engaged in business" means conducting, managing, or
carrying on of any business by any person as owner, officer, agent,
manager, employee, servant or lessee.
G. Evidence of Doing Business. When any person shall by the
use of signs, circulars, cards, telephone books or newspapers,
advertise or hold out or represent that he is in business in the
City, or when any person holds an active license or permit issued
by a governmental agency indicating that he is in business in the
City or when any person makes a sale, takes an order, renders a
commercial service or performs any other similar act within the
City, and such person fails to deny by a statement given under
penalty of perjury to the Administrator that he is not conducting
a business in the City after being requested to do so by the
administrator, then these facts shall be considered prima facie
evidence that he is conducting a business in the City.
H. "Apartment house" means any structure occupied, designed,
built or rented for occupation as a home for three or more families
living independently of each other in separate apartments each
containing facilities for the cooking or preparation of meals.
I. "Calendar year" means a period of twelve consecutive
calendar months, beginning on the first day of January and ending
on the thirty-first day of December.
J. "Carnival, outdoor entertainment, outdoor theatrical
performance" means any commercialized merrymaking, whether upon a
public street or otherwise, wherein there is any performance or any
exhibition of any kind or character, or concession or group of
concessions, in tests of skill or merry-go-round or ferris wheel;
or animals, or clowns, or sideshows of any kind.
K. "Circus" means any exhibition in which seats for
spectators are arranged in tiers, and in which are shown feats of
horsemanship, balancing, tumbling, vaulting, where clowns and
singers and acrobats and wild animals and performers and actors
entertain the audience.
F,
L. Employee. As used in this chapter, "employee" means all
persons engaged in the operation or conduct of any business for a
minimum of twenty hours per week for a period of more than six
months during the year, except the owner and any member of the
owner's immediate family.
M. "Immediate family" means husband, wife, son, daughter,
mother, father, brother or sister.
N. Number of Employees. The number of employees shall be
computed by ascertaining the total number of employees working in
the City as reported to the Employment Development Department of
the State on the most recent quarterly unemployment tax return
filed prior to the payment of the business tax required in this
chapter.
O. "General contractor" or "subcontractor" means every
person, firm or corporation conducting, managing or carrying on the
business of contractor, subcontractor or builder; or engaging in
the construction or repair of any buildings; or engaged in any
engineering, construction, or operating whatever, or advertising as
such, or representing himself as such, and regularly employing help
for building construction, sewer construction, plumbing
construction or general construction.
P. "Manufacturing" includes every person conducting or
carrying on a business consisting of manufacturing, packing, or
processing any goods, wares, merchandise or commodities at a fixed
place of business within the City or conducting or carrying on a
business of cold storage or refrigeration.
Q. "Itinerant show" means any temporary transient show or
theatrical performance, such as is usually given in theaters, and
which is conducted in any structure or tent hired, leased or
erected for such purposes.
R. "Part-time" or "temporary employee" means all persons
engaged in the operation or conduct of any business for less than
twenty hours per week for a period of more than three months during
the year, except the owner, a member of the owner's immediate
family, or partner, and whether paid by salary or commission.
S. "Peddler" or "solicitor" means any person going from place
to place or along the streets or doing business at any place other
than in a fixed place of business; selling, taking orders for, or
soliciting orders for goods, wares or merchandise for present or
future delivery.
T. "Rodeo" means any exhibition or contest of skill in
riding, racing, roping, throwing, or otherwise controlling broken
or unbroken horses or cattle for the entertainment of spectators.
U. "Vehicle" means 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.
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V. "Wholesale business" means a person who sells at
wholesale, or solicits orders from retailers, for the wholesale of
any goods, wares, or merchandise of any kind, and who makes
deliveries in the City. (Ord. 1233 § 2 (part), 1976; Ord. 1170 §
1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).
W. "Administrative Offices" means a location where the
principal business transacted consists of providing administrative
or management -related services such as, but not limited to, record
keeping, data processing, research, advertising, public relations,
personnel administration, legal, and corporate headquarters
services to other locations where the operations of the same
business are conducted which lead more directly to the production
of gross receipts.
X. "Professional services" means any professional services,
as that term is ordinarily and commonly used and understood,
wherein individuals are engaged in the business of offering to the
public professional or semiprofessional services for compensation,
and not specifically covered under any other part, chapter or
section of this chapter, and shall include those professions
generally requiring governmental certification or a professional
degree, but not be limited to, the services rendered by a person
engaged in the practice or profession of law, medicine, surgery,
dentistry, ophthalmologist, optometry, chiropractics, osteopathy,
chiropody, dental technician, laboratory technician, physical
therapist, mortician, undertaker, psychologist, psychotherapy,
radiologist, speech therapist, veterinary, licensed financial
planner, licensed investment counselor, realtors, real estate
agent, real estate broker, stock/bond or security agent or broker,
civil, mechanical, electrical, industrial, or other class of
engineer, surveyor, geologist, appraiser, architect, accountant,
real estate management, property management, income tax preparers,
bookkeepers, income tax consultants, developer, or marriage
counselors.
Y. "Gross receipts" means and includes the total of amounts
actually received or receivable from sales within the city and the
total amounts actually received or receivable for the performance
of any act or service within the City of whatever nature it may be,
for which a charge is made or credit allowed, whether or not such
act or service is done as a part of or in connection with the sale
of materials, goods, wares or merchandise. Included in "gross
receipts" shall be all receipts, cash, credits and property of any
kind or nature, without any deduction therefrom on account of the
cost of the property sold, the cost of materials used, labor or
service costs, interest paid or payable, or losses or other
expenses whatsoever. Excluded from "gross receipts" shall be the
following:
1. Cash discounts allowed and taken on sales;
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2. Credit allowed on property accepted as part of the purchase
price and which property may later be sold;
3. Any tax required by law to be included in or added to the
purchase price and collected from the consumer or purchaser;
4. 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;
5. Amounts collected for others where the business is acting as
an agent or trustee to the extent that such amounts are paid
to those for whom collected, provided the agent or trustee
has furnished the Administrator with the names and addresses
of the others and the amounts paid to them;
6. That portion of the receipts of a general contractor which
represents payments to subcontractors, provided the general
contractor furnishes the Administrator with the names and
addresses of the subcontractors and the amounts paid each
subcontractor. All subcontractors shall be required to be
licensed under this title;
7. Receipts of refundable deposits, except that refundable
deposits forfeited and taken into income of the business
shall not be excluded;
8. As to a real estate agent or broker, the sales price of real
estate sold for the account of others except that portion
which represents commission or other income to the agent or
broker;
9. As to a gasoline dealer, a portion of his receipts from the
sale of motor vehicle fuels equal to the motor vehicle fuel
license tax imposed by and previously paid under the
provisions of Part 2 of Division 2 of the Revenue and
Taxation Code of the State;
10. As to a retail gasoline dealer, the special motor fuel tax
imposed by Section 4041 of Title 26 of the United States
Code if paid by the dealer or collected by him from the
consumer or purchaser.
Z. "Sale" shall include the transfer, in any manner or by any
means whatsoever of title to property for a consideration; the
serving, supplying, furnishing for a consideration of any property;
and a transaction whereby the possession of property is transferred
and the seller retains the title as security for the payment of the
price shall likewise be deemed a sale. The foregoing definitions
shall be deemed to include any transaction which is or which, in
effect, results in a sale within the contemplation of law.
AA. "Sworn statement" shall mean an affidavit sworn to before a
person authorized to take oaths, or a declaration or certification
made under penalty of perjury.
10.04.020 Business license - Generally. A. Contents of
License. Every person required to have a license under the
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provisions of this chapter shall make application for same to the
City, and upon the payment of the prescribed license fees and
compliance with all other applicable City ordinances, the City
shall issue to such person a license which shall contain
1. The name of the business to which it is issued;
2. The kind of business licensed;
3. The location of such business; and
4. The date of expiration of such license.
B. Affidavit - First License. Upon a person making application
for the first license to be issued under or for a newly established
business, such person shall furnish to the City a sworn written
statement, upon a form provided by the City, setting forth such
information as may be required and necessary to determine the
amount of the license fee to be paid by the applicant.
C. Affidavit - Renewal License. Applicants for renewal of a
license shall submit to the City a sworn written statement, upon a
form to be provided by the City setting forth such information
concerning the applicant's business during the preceding year as
may be required to ascertain the amount of license fee to be paid
by the applicant for the ensuing year.
D. Any change of ownership or change of location shall be
reported by written application to the Finance Department at least
fifteen days prior to the intended date of change. Any person or
business operating after such a change without having first made
application to the Finance Department shall be construed to be
operating without a valid business license and shall be subject to
the same remedies and penal provisions as provided for persons
operating without a business license.
E. Statements Not Conclusive. No statements shall be
conclusive as to the matters set forth therein, nor shall the
filing of the same preclude the City from collecting by appropriate
action such sum as is actually due and payable hereunder. In the
event that the Administrator deems it necessary, he may require
that a licensee or applicant for license submit a verification by
a certified public accountant attesting to such financial
information as may be necessary to ascertain the amount of license
fee due, or at the option of the licensee or applicant, may
authorize the Administrator, his deputies, or authorized employees
of the City to examine his records or business transactions in
order that the proper license fee may be computed.
F. Information Confidential. It shall be unlawful for the
Administrator or any person having an administrative duty under the
provisions of this ordinance to make known in any manner whatever
the business affairs, operations, or information obtained by an
investigation of records and equipment of any person required to
obtain a license, or pay a license tax, or any other person visited
or examined in the discharge of official duty, or the amount or
source of income, profits, losses, expenditures, or any particular
thereof, set forth in any statement or application, or to permit
any statement or application, or copy of either, or any book
containing any abstract or particulars thereof to be seen or
examined by any person. Provided that nothing in this section
shall be construed to prevent:
1. The disclosure to, or the examination of records and
equipment by, another City official, employee, or agent for
collection of taxes for the sole purpose of administering or
enforcing any provisions of this ordinance, or collecting
taxes imposed hereunder;
2. The disclosure of information ta, or the examination of
records by, federal or State officials, or the tax officials
of another city or county, or city and county, if a
reciprocal arrangement exists, or to a grand jury or court
of law, upon subpoena;
3. The disclosure of information and results of examination of
records of particular taxpayers, or relating to particular
taxpayers, to a court of law in a proceeding brought to
determine the existence or amount of any license tax
liability of the particular taxpayers to the City;
4. The disclosure after the filing of a written request to that
effect, to the taxpayer himself, or to his successors,
receivers, trustees, executors, administrators, assignees
and guarantors, if directly interested, of information as to
the items included in the measure of any paid tax, an unpaid
tax or amounts of tax required to be collected, interest and
penalties; further provided, however, that the City Attorney
approves each such disclosure and that the Administrator may
refuse to make any disclosure referred to in this paragraph
when in his opinion the public interest would suffer
thereby;
5. The disclosure of the names and addresses of persons to whom
licenses have been issued, and the general type or nature of
their business;
6. The disclosure by way of public meeting or otherwise of such
information as may be necessary to the City Council in order
to permit it to be fully advised as to the facts when a
taxpayer files a claim for refund of license taxes, or
submits an offer of compromise with regard to a claim
asserted against him by the City for license taxes, or when
acting upon any other matter;
7. The disclosure of general statistics regarding taxes
collected or business done in the City.
G. Duplicate Licenses. A duplicate license may be issued by
the Business License Administrator to replace any license
previously issued hereunder which has been lost or destroyed upon
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the licensee's giving an affidavit attesting to such fact, and, at
the time of filing such affidavit, paying to the City a duplicate
license fee of ten dollars.
H. Business License Administrator Not Required to Send Bill.
The Business License Administrator is not required to send a notice
or bill to any person subject to the provisions of this chapter,
and failure to send such notice or bill shall not affect the
validity of any license fee due hereunder.
I. Interstate Commerce. Every peddler or solicitor or any
other person claiming to be entitled to exemption from the payment
of any license fee on the grounds that such a license fee would
interfere with the right to engage in interstate commerce, shall
file a sworn statement disclosing the basis for such exemption. A
fee of fifteen dollars shall be paid to cover the cost of
registration.
J. No License Transferable - Amended License for Changed
Location. No license issued pursuant to this chapter is
transferable; provided that where a license is issued authorizing
a person to carry on a business at a particular place, such
licensee may, upon application therefore and paying a fee of ten
dollars, have the license amended to authorize the carrying on of
such business at some other location to which the business is or is
to be moved. Change of ownership must be recorded by filing of
application and payment of a ten dollar recording fee.
K. Posting and Keeping Licenses. All licenses must be kept and
posted in the following manner:
1. Any licensee engaged in 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.
2. Any licensee engaged in business, but not operating in a
fixed place of business in the City, shall keep the license
upon his person at all times while engaging in such business
in the City.
L. Two or More Businesses at Same Location. Whenever separate
types of businesses are operated under one ownership at the same
location, the business shall be licensed under the main or primary
business at that location. Individual fees imposed under other
sections of this chapter and employee fees shall be charged for
each type of business, in addition to the basic fee, which shall be
the larger of any of the basic fees charged for the individual type
of business.
M. Separate License for Each Place of Business or Branch. A
separate license must be obtained for each branch establishment or
location of the business engaged in, 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
E]
license; provided that warehouses and distributing plants used in
connection with and incidental to businesses licensed under this
chapter are not separate places of businesses or branch
establishments. (Ord. 1233 S 2 (part), 1976).
10.04.030 Exemptions and exclusions. A. Exemptions. The
following are exempted from the payment of a license fee under this
chapter:
1. Any charitable institution, organization, or association
organized and conducted for charitable purposes only. This
exemption shall not apply to promoters employed by
charitable organizations.
2. Any person conducting, carrying on or staging any concert,
exhibition, lecture, dance, amusement or entertainment where
the receipts, if any, derived therefrom, are to be used
solely for charitable or benevolent purposes within the City
and not for private gain of any person in whole or in part.
3. Any religious, fraternal, educational, student body,
military, state, county or municipal organization or
association conducting, carrying on or staging any amusement
or entertainment, concert, exhibition, wholly for the
benefit of such organization and not in the whole or any
part for private gain of any person.
B. Exclusions. Except as may be otherwise specifically
provided in this chapter, the terms hereof shall not apply to any
of the following persons:
1. Any public utility which makes payments to the City under a
franchise or similar agreement;
2. Banks, including national banking associations, to the
extent that a City may not levy a license tax upon them
under the provisions of Article XIII, Section 16,
Subdivision 1(a) of the State Constitution;
3. Insurance companies and associations to the extent that a
City may not levy a license tax upon them under the
provisions of Article XIII, Section 14 4/45 of the State
Constitution;
4. Any person whom the City is not authorized to license under
any law or Constitution of the United States or the State.
C. Claims for Exemptions. Any person desiring to claim
exemption from the payment of a license fee and to have a free
license issued to him shall make application therefor upon forms
prescribed by the Business License Administrator and shall furnish
such information and make such affidavits as may be required. Upon
the determination being made that the applicant is entitled to
exemption from the payment of license fees for any reason set forth
in this chapter, the Business License Administrator, upon the
applicant complying with the provisions of this chapter or any
other ordinance of the City which may require a permit for the
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doing of the particular act proposed to be done, shall issue a free
license to such person which shall show upon its face that the
license fee is exempt.
D. Revocation of Exemption. The Business License Administrator
may revoke any exempt license granted pursuant to the provisions of
this chapter upon information that the licensee is not entitled to
the exemption as claimed. Any person aggrieved by the decision of
the Business License Administrator may appeal to the City Council
by filing a notice of appeal with the City Clerk. (Ord. 1170 § 1
(part), 1974: Ord. 963 § 1 (part), 1969: Ord. 852 (part): Ord. 440
(part)) .
10.04.040 Business license fees. The City Council shall adopt
by resolution business license fees. (Ord. 1233 § 2 (part) , 1976) .
10.04.060 Additional power of the Business License
Administrator. In addition to all other powers conferred upon him,
the Business License Administrator shall have the power, for good
cause shown, to extend the time for filing any required sworn
statement for a period not exceeding thirty days, and in such case,
to waive any penalty that would otherwise have accrued; and shall
have the further power, with the consent of the City Manager, to
compromise any claim as to amount of license fee due. The Business
License Administrator shall also have the power to revoke the
business license of any person, firm, corporation or business that
willfully fails to pay the license fees provided for in this
chapter. In the event that any person, firm, corporation or
business operates without a business license or after having had
same revoked, the same constitutes a misdemeanor within the meaning
of this chapter. (Ord. 1170 § 1 (part), 1975: Ord 963 § 1 (part),
1969: Ord. 440 (part)).
10.04.070 How and when payable.
A. Unless otherwise specifically provided, all annual license
taxes, under the provisions of this title, shall be due and payable
in advance on the first day of January of each year; provided, that
license taxes covering new operations, commenced after the first
day of January, may be prorated for the balance of the license
period.
10.04.080 Delinquency. Any person who fails to file any
required statement and pay the amount of the license fee prescribed
in this chapter within forty-five days after it becomes due, is
delinquent and shall be assessed a penalty of ten percent on the
amount due which shall become part of the license fee then required
to be paid according to the provisions of this chapter. For each
additional thirty -day period that the amount remains unpaid, an
additional ten percent penalty shall be assessed, the total amount
of penalties assessed, however, shall not exceed sixty percent of
the total original business license tax amount in any one year.
Any person who becomes delinquent under the provisions of this
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chapter shall be, in addition to the penalties as set forth in this
section, subject to all other penal provisions and remedies
contained in this chapter. (Ord. 1540 Div. 1, 1987: Ord. 1282 § 1,
1977: Ord 1204 § 2, 1975: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1
(part), 1969: Ord. 440 (part)).
10.04.090 Enforcement. It shall be the duty of the Business
License Administrator and he is directed to enforce each and all
provisions of this chapter, and the Chief of Police shall render
such assistance in the enforcement hereof as may from time to time
be required by the Business License Administrator and/or the City
Council.
The Business License Administrator in the exercise of his duties
and acting through his deputies or any duly authorized assistants
shall 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.
The Business License Administrator and all of his assistants and
any police officer shall have the authority to enter free of charge
and at any reasonable time any place of business required to be
licensed herein and demand an exhibition of its license
certificate. Any person having such license in his possession or
under his control who willfully fails to exhibit the same on demand
is guilty of a misdemeanor. It shall be the duty of the
Administrator and each of his assistants, to cause a complaint to
be filed against any and all persons found to be violating any of
said provisions. (Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part),
1969: Ord. 440 (part)).
10.04.095 Failure to file statement or corrected statement. If
any person fails to file any required statement within the time
prescribed or if after demand therefor made by the Administrator he
fails to file a corrected statement, or if any person subject to
the tax imposed by this title fails to apply for a license, the
Administrator may determine the amount of license tax due from such
person by means of such information as he may be able to obtain and
shall give written notice thereof to such person.
10.04.096 Appeal. Any person aggrieved by any decision of the
Administrator with respect to the issuance or refusal to issue such
license may appeal to the Council by filing a notice of appeal with
the Clerk of the Council within fifteen days after receipt of
written notice from the Administrator. The Council shall thereupon
fix a time and place for hearing such appeal. The Clerk of the
Council shall give notice to such person of the time and of hearing
by serving it personally or by depositing it in the Unites States
Post Office at San Rafael, California, postage prepaid, addressed
to such person at his last known address. The Council shall have
authority to determine all questions raised on such appeal. No
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such determination shall conflict with any substantive provision of
this title.
10.04.100 License fees paid in advance. All license fees that
are due and payable hereunder shall be due and payable in advance
as follows:
A. All annual license fees shall be due and payable on the
first day of January of each year;
B. All semiannual license fees shall be due and payable on the
first day of January and the first day of July of each year;
C. All quarterly license fees shall be due and payable on the
first day of January, April, July and October of each year.
D. All monthly license fees shall be due and payable on the
first day of each month.
E. All weekly license fees shall be due and payable on Monday
of each week;
F. All daily license fees shall be payable each day in advance;
G. All license fees covering new operations of a new business
commenced after the due date of the license fee as set forth above,
shall be due and payable at the time of issuing the business
license therefore.
All licenses not obtained, and all license fees not paid within
thirty days after due date, shall be considered delinquent. (Ord.
1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).
10.04.105 License taxes. Unless otherwise provided under this
section, every person who engages in business within the City shall
pay a license tax based upon gross receipts at the following rates:
Schedule A
$1- 50,000
$50,001- 100,000
$100,000- 200,000
$200,000- 300,000
$300,000- 500,000
$5001,000-1,000,000
$1,000,000-2,000,000
$2,000,000 Plus
Schedule B
RETAIL/WHOLESALE/SERVICE
$ 60
$ 80
$ 80 Plus .70 cents/$1,000 over $ 100,000
$150 Plus .60 cents/$1,000 over $ 200,000
$210 Plus .50 cents/$1,000 over $ 300,000
$310 Plus .40 cents/$1,000 over $ 500,000
$510 Plus .30 cents/$1,000 over $1,000,000
$810 Plus .20 cents/$1,000 over $2,000,000
PROFESSIONAL/SEMIPROFESSIONAL SERVICES
$1-
50,000
$
80
$50,001-
100,000
$
120
$100,001-
200,000
$
180
$200,001-
300,000
$
270
$300,001-
400,000
$
352
$400,001-
500,000
$
428
$500,001-
750,000
$
540
$750,001-1,000,000
$
690
$1,000,001-1,500,000
$
878
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$1,500,001-2,000,000
$2,000,001-3,000,000
$3,000,001-4,000,000
$4,000,001-5,000,000
$5,000,000 Plus
$1,102
$1,365
$1,665
$1,965
$1,965 & .20 cents
per ea. $1,000
over $5M
FLAT RATE/SPECIFIC BUSINESSES
Apartment House $17/Unit or $1.70/$1,000 Gross
Receipts, whichever is greater.
Arcade $800/Yr. or $5.00/$1,000 Gross
Receipts/Machine, whichever is
greater.
Boarding House/
Rooming House $11.50/Unit or $1.70/$1,000 Gross
Receipts, whichever is greater.
Bowling Alley/
Billiard Parlor $96.00 & $28.40/Table/Alley or $.80
cents/$1,000 Gross Receipts,
whichever is greater.
Contractor $96.00 & $12.00 Each Employee or
Gross Receipts Schedule A,
whichever is greater.
Quarterly: $28.00 plus $4.00 Each
Employee or Gross Receipts Schedule
A, whichever is greater. If Gross
Receipts are less than $50,000,
Contractor shall only be subject to
Fixed Rate & Employee Fee.
Motel/Hotel $96.00 & $2.30/Unit or $.15
cents/$1,000 Gross Receipts,
whichever is greater.
Mobile Home Park $20.50/Year/Pad or $3.00/$1,000
Gross Receipts, whichever is
greater.
Movie Theater $800.00 Single Screen
$1,600.00 Multiscreen
or $.80 cents/$1,000 Gross
Receipts, whichever is greater.
Parking Lot $96.00 & $1.00/Stall or Gross
Receipts Schedule A, whichever is
greater.
Public Card Tables $340.00/Year Seating Four (4) or
Less
$420.00/Year Seating Over Four (4)
Taxicab/Auto for
Hire $96.00/Year/Vehicle or Gross
Receipts Schedule A, whichever is
greater.
Yacht Harbor $96.00 & $2.30/Berth or Gross
Receipts Schedule A, whichever is
greater.
Video/Amusement/
Music Machines $28.40/Machine or $5.00/$1,000
Gross Receipts, whichever is
greater.
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Vending Machines
(Cigarette, Beverage,
etc.) $12/Machine or $5.00/$1,000
Gross Receipts, whichever is
greater.
Real Estate $96.00 & $28.40/Broker or Agent or
Salesperson Plus $12.00/Employee or
Gross Receipts Schedule B,
whichever is greater.
Businesses Located
Outside San Rafael
Amusement Rides
Carnival/Outdoor
Performance/Circus
Athletic Contest
Fire or Wreck Sale
Going Out of Business
Sale
$96.00 & $12.00/Employee Working in
San Rafael or Gross Receipts
Schedule A, whichever is greater.
$10.00/Ride/Day
$300.00/Day
$96.00/Exhibition
$100.00 First Sixty (60) Days
$ 25.00 Additional Thirty (30) Days
Short Term Special Sale $100.00/Sale
Peddler $100.00/Year
Film Making Public Property: $300/Day & Direct
Costs
Private Property: $200/Day &
Direct Costs
Undertaker or Mortician Gross Receipts Schedule B
Garbage or Rubbish
Collector
Bingo
Administrative
Offices, Financial
Institutions,
Manufacturing, or
Commercial Activity
without gross receipts
not specifically
listed elsewhere
Businesses with gross
receipts not specifi-
cally listed elsewhere
$2,400/Year or $.50 cents/$1,000
Gross Receipts, whichever is
greater.
$50.00/Year
$96.00 Plus $12.00/Employee
$96.00 Plus $12.00/Employee or
Gross Receipts Schedule A,
whichever is greater.
10.04.110 No license issued to applicant in arrears. No
license for any ensuing, current or unexpired license period shall
be knowingly issued to any person who at the time of making
application therefor, is indebted to the City for any unpaid
license fee. (Ord. 963 § 1 (part), 1969: Ord. 440).
10.04.118 Failure to comply with other City ordinances. No
person, business or firm shall be entitled to a business license,
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and the Business License Administrator shall not issue a business
license to any person, business, or firm unless and until said
person, business, or firm shall have complied with all applicable
City ordinances. (Ord. 1170 § 1 (part), 1974).
10.04.120 No under or over payment to be received. No person
charged with the enforcement of any of the provisions of this
chapter, shall knowingly accept or receive any sum for any license
which is less than or greater than the amount actually required to
be paid under the provisions of this chapter. (Ord. 1170 § 1
(part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).
10.04.130 Penal provisions. It is unlawful for any person to
violate any provisions or fail to comply with any of the
requirements of this chapter. Any person violating any of the
provisions, or failing to comply with any of the mandatory
requirements of this chapter, is guilty of a misdemeanor, and on
conviction thereof, shall be punishable by a fine not exceeding
five hundred dollars, or by imprisonment in the county jail of the
County of Marin, for not exceeding six months, or by both such fine
and imprisonment. Each such person is guilty of separate offense
for each and every day during any portion of which any violation of
any provision of this chapter is committed, continued, or permitted
to exist in violation of any of the provisions of this chapter and
shall be punished accordingly. (Ord. 1170 § 1 (part), 1974: Ord.
963 § 1 (part), 1969: Ord. 440 (part)).
10.04.140 Remedies cumulative. The conviction and punishment
of any person for engaging in any business without obtaining a
license so to do shall not relieve such person from paying the
license fee due and unpaid at the time of such conviction, nor
shall the payment of any license fee prevent a criminal prosecution
for the violation of any of the provisions of this chapter. All
remedies prescribed herein shall be cumulative and the use of one
or more remedies by the City shall not bar the use of any other
remedy for the purpose of enforcing the provisions of this chapter.
(Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440
(part))-
10.04.150
part)).10.04.150 Regulatory provisions of other ordinances remain.
Any person required to pay a license fee for any business under
this chapter shall be relieved from the payment of any license fee
for the privilege of doing such business which has been required
under any other ordinance of the City but shall remain subject to
the regulatory provisions of such other ordinance. (Ord. 1170 § 1
(part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).
10.04.160 Stickers. Whenever identifying stickers, tags,
plates, or symbols have been issued for a vehicle, device, machine,
or other piece of equipment included in the measure of a license
tax, the person to whom issued shall keep them firmly affixed upon
such equipment at such locations as are designated by the
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Administrator. Such sticker, tag, plate, or symbol shall not be
removed during the period for which it is issued.
10.04.170 Rules and regulations for enforcement. The Business
License Administrator is authorized to make such rules and
regulations as may be necessary to aid or assist in enforcement of
the provisions of this chapter. (Ord. 1170 § 1 (part), 1974: Ord.
963 § 1 (part), 1969: Ord. 440 (part)).
10.04.180 Suit for recovery of unpaid sums. Any sum required
to be paid hereunder is a debt to the City, and any person who
engaged in any business required to be licensed hereunder without
obtaining a license so to do shall be liable to any action by and
in the name of the City, in any court of competent jurisdiction,
for recovery of such sum. (Ord. 1170 § 1 (part), 1974: Ord. 963 §
1 (part), 1969: Ord. 440 (part)).
10.04.190 Unlawful business. Nothing herein shall be
construed as requiring a license or the payment of a license fee,
or the doing of any action which would constitute an unlawful
burden upon or an unlawful interference with interstate or foreign
commerce, or which would be in violation of the Constitution of the
United States of America or the Constitution or Laws of the State
of California. (Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part),
1969: Ord. 440 (part)).
10.04.200 Purpose of ordinance. The ordinance codified in
this chapter is enacted solely for the purpose of raising revenue
for municipal purposes, and not for the purpose of regulation. All
licenses issued hereunder shall be issued only after the prior
inspection of the premises so licensed and the approval of the
Building Inspector, the Fire Marshal, the Planning Director of the
City, and the County Health Officer, and any other City department,
as required. (Ord. 1170 § 1 (part) , 1974: Ord. 963 § 1 (part) ,
1969: Ord. 440 (part)).
10.04.210 License required. It is unlawful for any person to
transact or carry on any business, trade, profession, calling or
occupation without first having procured a license from the
Business License Administrator so to do, or without complying with
any and all of the applicable provisions of this chapter. (Ord.
1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).
SECTION 2. Severability. If any section, subsection,
sentence, clause, phrase or portion of this ordinance is, for any
reason, held to be invalid or unconstitutional by the decision of
any court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions of this ordinance. The City
Council hereby declares that it would have adopted the ordinance
and each section, subsection, sentence, clause or phrase thereof,
irrespective of the fact that any one or more sections, subsec-
tions, sentences, clauses or phrases be declared invalid.
16
SECTION 3. This ordinance is adopted pursuant to Califor-
nia Government Code §36937(b) and is hereby declared to be an
urgency measure necessary for the immediate preservation of the
public health and safety.
The City Council finds the facts constituting urgency are as
follows:
The November 6, 1990 statewide election includes a
Constitutional Amendment entitled The Taxpayers Right -to -Vote Act
of 1990. This Constitutional Amendment, if enacted, will take
affect immediately and will prohibit the City of San Rafael from
increasing any tax without a vote of approval by a majority of the
voters.
This Amendment would prohibit the City from implementing its
present annual automatic cost -of -living increase in the business
license tax. Such a prohibition would mean a loss to the City of
needed revenue in the next fiscal year, with greater cumulative
losses in each ensuing year.
The cost of supplies, materials and other services required to
provide necessary City Services increases substantially each year.
It is necessary to change the method of computing the business
license tax prior to November 6, 1990 for the City to maintain the
revenues to meet the usual and current expenses required to provide
the services required by law and necessary for the immediate
preservation of the public peace, health and safety of the City.
SECTION 4. This ordinance shall take effect immediately
upon its adoption. Within fifteen (15) days after adoption, this
ordinance shall be published with the names of the members voting
for and against the same at least once in a newspaper of general
circulation published in the City of San Rafael.
WRENCE E. MULRYAN, Mayor
Attest:
JE" E 1M. LEONCINI I City Clerk
I, JEANNE M. LEONCINI, City Clerk of the City of San Rafael,
certify the foregoing ordinance was passed by the City Council of
the City of San Rafael, California, by a vote of four-fifths
(4/5ths) of the members thereof, at a regular meeting held on the
1st day of October, 1990, by the following vote, to wit:
AYES: COUNCILMEMBERS:Boro, Breiner, Shippey, Thayer & Mayor Mulryan
NOES: COUNCILMEMBERS:None
ABSENT: COUNCILMEMBERS:None
/� .
JEANN'I LEONCINI, `City C erk
17