Chapter 4.04 BUSINESS LICENSES


ANNUAL GROSS RECEIPTS:	The total gross receipts of a business earned in a calendar year as indicated on tax forms filed with state and/or federal agencies. For purposes of business license tax computation, unless otherwise indicated, "annual gross receipts" means the total gross receipts of a business earned in the calendar year immediately prior to the year in which the business license tax is then being paid.


BUILDER:	Any person engaging in the activity of constructing a building or portion thereof as authorized by a permit issued pursuant to the uniform building code, including, but not limited to, contractors.


BUSINESS:	Includes professions, trades, occupations, industries, utilities and all and every kind of calling which provides a service for remuneration or involves the exchange of property, whether or not carried on for profit.


CITY:	The city of Gonzales, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.


COLLECTOR:	The city manager or his deputy charged with the administration of this chapter.


CONTRACTOR:	A person licensed by the state as a contractor, including, but not limited to, general contractors, electrical contractors and plumbing contractors, or who in any capacity other than as an employee of another, with wages as the sole compensation, undertakes, offers to undertake or purports to have the capacity to undertake or submits a bid to perform contractual services.


GROSS PROFIT:	Includes gross receipts less the cost to the business of the property sold. In the case of retail or wholesale sales of materials, goods, wares or merchandise, the cost of the property sold shall include only the actual cost of each item paid by the business to the person from whom the business obtained the merchandise. Shipping charges, handling charges and any other material or labor charges may not be included in the cost of the property sold.


GROSS RECEIPTS:	A. Includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, 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.
	B. Excluded from "gross receipts" shall be the following:
	1. Cash discounts allowed and taken on sales;
	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 recision 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 collector 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 represent payments to subcontractors; provided, that such subcontractors are licensed under this chapter, and provided the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;
	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 retail 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 California Revenue and Taxation Code;
	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.


INDUSTRY:	Includes those businesses principally engaging in manufacturing, fabricating or processing, and public utilities not exempt from the business license tax. This classification shall not include those businesses which engage in manufacturing, fabricating or processing incidentally to their principal source of income.


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.


PROPERTY MANAGEMENT:	Any individual or company that owns or manages three (3) or more individual parcels of land or residential units.


RETAIL BUSINESS:	Every business conducted for the purpose of selling or offering to sell any goods, wares or merchandise, other than as a part of a "wholesale business", including through vending machines.


SALE:	Includes the transfer in any manner, or by any means whatsoever, of title to property for a consideration; the serving, supplying or 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 not be deemed to exclude any transaction which is or which in effect results in a sale within the contemplation of law.


SERVICE BUSINESS:	Includes all businesses which provide professional, technical or other services to persons for a fee, charge or exchange of property of value. This includes, but is not limited to, attorneys, medical doctors, engineers, accountants, businesses offering repair services, financial institutions, dentists, real estate agents or brokers, insurance agents, labor camps, amusements, vending machines (except those which sell goods on a retail basis), warehousing or other such businesses.


SWORN STATEMENT:	An affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.


WHOLESALE BUSINESS:	Every business conducted solely for the purpose of selling goods, wares, merchandise or services in wholesale lots to retailers or other business establishments. (1972 Code § 5.04.010; amd. Ord. 2009-57, 8-3-2009; Ord. 2010-61, 2-16-2010)

4.04.020 REVENUE MEASURE:

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation. (1972 Code § 5.04.020)

4.04.030 EFFECT ON OTHER ORDINANCES:

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances. (1972 Code § 5.04.030)

4.04.040 LICENSE AND TAX PAYMENT REQUIRED:

A. Requirement: There are imposed upon the businesses specified in this chapter license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business in the city without first having procured a license from the city and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this chapter.

B. Licensing Exception: This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter. (1972 Code § 5.04.040)

4.04.050 BRANCH ESTABLISHMENTS:

A separate license must be obtained for each branch establishment or location of the business transacted and carried on. Each license shall authorize the licensee to transact and carry on only the business or businesses 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 chapter shall not be deemed to be separate places of business or branch establishments; and provided further, that any person conducting businesses under the same management at different locations, but which businesses use a single set or integrated set of books and records, may at his option pay only one tax calculated on all gross receipts of the businesses under the schedule that applies, except that a license fee of twenty five dollars ($25.00) for each additional branch or location shall be paid upon issuance. (1972 Code § 5.04.050)

4.04.060 EVIDENCE OF DOING BUSINESS:

When any person shall, by use of signs, circulars, cards, telephone book or newspapers, advertise, 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, and such person fails to deny by sworn statement given to the collector that he is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city. (1972 Code § 5.04.060)

4.04.070 CONSTITUTIONAL APPORTIONMENT:

A. Undue Burden; Due Process: None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the constitutions of the United States and the state.

B. Apply For Tax Adjustment; Determination:

1. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at or within six (6) months after payment of the prescribed license tax.

2. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation.

3. The collector shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.

4. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

5. Should the collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of the applicant’s business in the city or at the end of each three (3) month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter. (1972 Code § 5.04.070)

4.04.080 EXEMPTIONS:

A. Statutory Exemptions: Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment of such taxes as are herein prescribed.

B. Filing Of Claim For Exemption: Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

C. License Issuance: The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.

D. Revocation Of License; Hearing: The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein. (1972 Code § 5.04.080)

4.04.090 CONTENTS OF LICENSE:

A. Information: Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector of the city and, upon the payment of the prescribed license tax, the collector shall issue to such person a license which shall contain the following information:

1. The name of the person to whom the license is issued;

2. The business licensed;

3. The place where such business is to be transacted and carried on;

4. The date of the expiration of such license; and

5. Such other information as may be necessary for the enforcement of the provisions of this chapter.

B. Identification Stickers For Vehicles, Devices, Machines: Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts or gross profits from the operation of such items, the collector shall issue only one license; provided, that he may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items. (1972 Code § 5.04.090)

4.04.100 APPLICATION FOR FIRST LICENSE:

Upon a person making application for the first license to be issued under this chapter or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

A. The exact nature or kind of business for which a license is requested;

B. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of the same;

C. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning the business;

D. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof;

E. Any further information which the collector may require to enable him to issue the type of license applied for. (1972 Code § 5.04.100)

4.04.110 RENEWAL LICENSE:

In all cases, the applicant for the renewal of a license shall submit to the collector, for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement upon a form to be provided by the collector, setting forth such information concerning the applicant’s business during the preceding year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter. (1972 Code § 5.04.110)

4.04.120 STATEMENTS AND RECORDS:

A. Statements: 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 under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies or authorized employees of the city, who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of license fee due.

B. Records: All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three (3) years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine the records at reasonable times and places. (1972 Code § 5.04.120)

4.04.130 INFORMATION CONFIDENTIAL:

It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter 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:

A. 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 chapter or collecting taxes imposed hereunder;

B. The disclosure of information to, 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;

C. 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;

D. 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, and 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 collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;

F. 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 appeal provided for herein;

G. The disclosure of general statistics regarding taxes collected or business done in the city. (1972 Code § 5.04.130)

4.04.140 FAILURE TO FILE STATEMENT OR CORRECTED STATEMENT:

A. Discretion Of Tax Collector: If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

B. Determination Of Tax: If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

C. Notice Of Assessed Amount: If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office at Gonzales, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen (15) days. The collector shall give at least ten (10) days’ notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The collector shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. (1972 Code § 5.04.140)

4.04.150 APPEAL:

A. Appeal To City Manager:

1. Any person who feels he is subjected to undue hardship by reason of this chapter, due to circumstances peculiar to his business, or is aggrieved with respect to the issuance or refusal to issue a license, may appeal to the city manager for relief.

2. The city manager shall consider all such appeals and shall make a recommendation to the city council at its next regular meeting after the appeal is received.

B. Council Action: The city council may grant modifications or exceptions to the provisions of this chapter by resolution where it is found that a person would be subjected to undue hardship by the strict enforcement of this chapter. The city manager shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States post office at Gonzales, California, postage prepaid, addressed to such person at his last known address. (1972 Code § 5.04.150)

4.04.160 ADDITIONAL POWER OF COLLECTOR:

In addition to all other power conferred upon him or her, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued, except that one and one-half percent (1.5%) monthly interest shall be added to any tax determined to be payable. (1972 Code § 5.04.160)

4.04.170 LICENSE NONTRANSFERABLE; AMENDMENT; FEE:

A. License Amendment; Fee: No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee of five dollars ($5.00), have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved; provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section.

B. Ownership Of Corporation, Entity: For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a "person" are regarded as having the real or ultimate ownership of such corporation or other entity. (1972 Code § 5.04.170)

4.04.180 DUPLICATE LICENSE; FEE:

A duplicate license may be issued by the collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement, paying to the collector a duplicate license fee of five dollars ($5.00). (1972 Code § 5.04.180; amd. 2003 Code)

4.04.190 POSTING AND KEEPING LICENSES:

A. Posting: 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. Possession: 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 the business for which it is issued.

C. Affixing Identification On Vehicle Or Equipment:

1. Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying sticker, tag, plate or symbol which has been issued therefor at such locations as are designated by the collector. Such stickers, tags, plates or symbols shall not be removed from any vehicle, device, machine or piece of equipment kept in use during the period for which the sticker, tag, plate or symbol is issued.

2. No person shall fail to affix as required herein any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment for which it has been issued at the location designated by the collector, or shall give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or permit its use by another person. (1972 Code § 5.04.190)

4.04.200 TIME OF PAYMENT OF TAX:

Except as otherwise provided, all business license taxes shall be due and payable in advance on July 20 of each year; provided, that license taxes covering new operations commencing after July 1 shall be due and payable prior to the commencement of business. (1972 Code § 5.04.200)

4.04.210 DELINQUENT TAXES; PENALTIES; INSTALLMENT PAYMENT:

A. Penalty: For failure to pay a license tax when due, the collector shall add a penalty of ten percent (10%) of the license tax on the last day of each month after the due date thereof; provided, that the amount of such penalty to be added shall in no event exceed sixty percent (60%) of the amount of the license tax due.

B. Written Agreement To Pay: No license or sticker, tag, plate or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who at the time of applying therefor is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city through the collector to pay such delinquent taxes, plus one and one-half percent (1.5%) monthly interest upon the unpaid balance, in monthly installments, or more often, extending over a period not to exceed one year.

C. Collection; Enforcement: In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon thirty (30) days’ notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of the taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement. (1972 Code § 5.04.210)

4.04.220 REFUNDS OF OVERPAYMENTS:

A. Claim For Refund: No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three (3) years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him.

B. Issuance Of Refund: Upon the filing of such a claim and when he determines that an overpayment was made, the collector may refund the amount overpaid. (1972 Code § 5.04.220)

4.04.230 LICENSE TAX AND CLASSIFICATION:

A. Classifications; Tax: Every person who engages in a business within the city shall pay a business license tax annually according to the following classifications and schedules:

1. Classification A: Classification A shall include all retail businesses. The annual tax for businesses in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$45,000.00	$50.00
45,000.00	65,000.00	60.00
65,000.00	85,000.00	75.00
85,000.00	105,000.00	95.00
105,000.00	125,000.00	115.00
125,000.00	150,000.00	138.00
150,000.00	175,000.00	163.00
175,000.00	200,000.00	188.00
200,000.00	230,000.00	215.00
230,000.00	260,000.00	245.00
260,000.00	300,000.00	280.00
300,000.00	350,000.00	325.00
350,000.00	400,000.00	375.00
400,000.00	450,000.00	425.00
450,000.00	500,000.00	475.00
500,000.00	550,000.00	525.00
550,000.00	600,000.00	575.00
600,000.00	700,000.00	650.00
700,000.00	800,000.00	750.00
800,000.00	900,000.00	850.00
900,000.00	1,000,000.00	950.00
1,000,000.00	2,000,000.00	1,000.00
2,000,000.00 or over		1,000.00

2. Classification B: Classification B shall include all service businesses. The annual tax for businesses in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$20,000.00	$50.00
20,000.00	30,000.00	65.00
30,000.00	40,000.00	88.00
40,000.00	50,000.00	95.00
50,000.00	70,000.00	150.00
70,000.00	90,000.00	200.00
90,000.00	110,000.00	250.00
110,000.00	140,000.00	313.00
140,000.00	170,000.00	388.00
170,000.00	200,000.00	463.00
200,000.00	300,000.00	625.00
300,000.00	400,000.00	875.00
400,000.00 or over		1,000.00

3. Classification C: Classification C shall include all wholesale business and industry. The annual tax for businesses in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$200,000.00	$60.00
200,000.00	300,000.00	85.00
300,000.00	400,000.00	88.00
400,000.00	500,000.00	110.00
500,000.00	600,000.00	115.00
600,000.00	800,000.00	175.00
800,000.00	1,000,000.00	225.00
1,000,000.00	2,000,000.00	400.00
2,000,000.00	3,000,000.00	450.00
3,000,000.00 or over		550.00

4. Classification D: Classification D shall include all manufacturing businesses. The annual tax for businesses in this classification shall be follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$100,000.00	$60.00
100,000.00	200,000.00	85.00
200,000.00	300,000.00	90.00
300,000.00	400,00.00	97.50
400,000.00	500,000.00	112.50
500,000.00	600,000,00	137.50
600,000.00	800,000,00	175.00
800,000.00	1,000,000.00	225.00
1,000,000.00	2,000,000.00	350.00
2,000,000.00	3,000,000.00	450.00
3,000,000.00 or over		550.00

5. Classification E: Classification E shall include all contractors. The annual tax for businesses in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$100,000.00	$80.00
100,000.00	150,000.00	175.00
150,000.00	200,000.00	200.00
200,000.00	250,000.00	250.00
250,000.00	300,000.00	300.00
300,000.00	350,000.00	350.00
350,000.00	400,000.00	400.00
400,000.00	450,000.00	450.00
450,000.00	500,000.00	500.00
500,000.00	600,000.00	550.00
600,000.00	700,000.00	600.00
700,000.00	800,000.00	650.00
800,000.00	900,000.00	700.00
900,000.00	1,000,000.00	750.00
1,000,000.00 or over		800.00

6. Classification F: Classification F shall include all businesses not otherwise classified herein. The annual tax for businesses in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$45,000.00	$60.00
45,000.00	65,000.00	90.00
65,000.00	85,000.00	100.00
85,000.00	105,000.00	110.00
105,000.00	125,000.00	115.00
125,000.00	150,000.00	138.00
150,000.00	175,000.00	163.00
175,000.00	200,000.00	188.00
200,000.00	230,000.00	215.00
230,000.00	260,000.00	245.00
260,000.00	300,000.00	280.00
300,000.00	350,000.00	325.00
350,000.00	400,000.00	375.00
400,000.00	450,000.00	425.00
450,000.00	500,000.00	475.00
500,000.00	550,000.00	525.00
550,000.00	600,000.00	575.00
600,000.00	700,000.00	650.00
700,000.00	800,000.00	750.00
800,000.00	900,000.00	850.00
900,000.00	1,000,000.00	950.00
1,000,000.00 or over		1,000.00

7. Classification G: Classification G shall include all public utilities. The annual tax for businesses in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$100,000.00	$50.00
100,000.00	200,000.00	65.00
200,000.00	300,000.00	90.00
300,000.00	400,000.00	116.00
400,000.00	500,000.00	140.00
500,000.00	600,000.00	165.00
600,000.00	700,000.00	190.00
700,000.00	800,000.00	215.00
800,000.00	900,000.00	240.00
900,000.00	1,000,000.00	265.00
1,000,000.00 or over		290.00

8. Classification H: Classification H shall include all automobile dealers who engage in the sale of new or used automobiles. Gross receipts for this classification may include receipts for all sales and service. The annual tax for business in this classification shall be as follows:


Annual Gross Receipts
At Least	But Less Than	Annual Tax

$1.00	$600,000.00	$165.00
600,000.00	1,200,000.00	265.00
1,200,000.00	2,000,000.00	365.00
2,000,000.00	4,000,000.00	465.00
4,000,000.00	6,000,000.00	565.00
6,000,000.00 or over		665.00

B. Application For Reclassification; Investigation; Reassignment:

1. In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the collector for reclassification. Such application shall contain such information as the collector may deem necessary and require in order to determine whether the applicant’s individual business is properly classified.

2. The collector shall then conduct an investigation, following which he shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant’s individual business.

3. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant’s tax. No business shall be reclassified more than once in one year.

C. Notice Of Decision To Applicant: The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States post office at Gonzales, California, postage prepaid, addressed to the applicant at his last known address. (1972 Code § 5.04.230)

4.04.240 MULTIPLE CLASSIFICATION BUSINESSES:

Those persons who engage in activities which fall into classification A and additionally in activities which fall into another classification, and all of which activities are conducted as a single business which uses a single set or integrated set of books and records for all purposes, shall pay only one tax calculated on all gross receipts of the multiple classification business under the schedule that applies to the type of business of such person which requires the highest payment, unless such person is entitled to and elects to pay a tax according to the optional system provided herein. Those multiple classification businesses for which the sales resulting from classification A activities are ninety five percent (95%) or more subject to the state sales tax may elect to pay a tax calculated as follows: the amount of gross receipts reported to the state board of equalization as being subject to the state sales tax shall be taxed according to the rates in the schedule for classification A. The remainder of gross receipts shall be taxed according to the schedule that applies to the other type of business engaged in which requires the highest payment. (1972 Code § 5.04.240)

4.04.250 OUTSIDE BUSINESSES:

A. Tax Imposed: Every person not having a fixed place of business within the city, who sells and/or delivers or attempts to sell or deliver goods, wares or merchandise of any kind, or who provides any service in the city, or otherwise engages in business in the city, shall pay a license tax annually in the amount of one hundred fifty dollars ($150.00); provided, that any such person may elect to pay an annual license tax pursuant to the schedules in section 4.04.230 of this chapter, the gross receipts for the tax measured by gross receipts from business done within the city according to the appropriate classification, by submitting the appropriate statements to the collector.

B. Deduction Of Tax Paid Another City: Every person having a fixed place of business within the city who engages in business in another city and pays a business license tax to that other city may deduct from the total gross receipts, subject to the gross receipts portion of the tax provided in this chapter, that portion of his gross receipts which is derived from the business engaged in the other city; provided, that when a client from another city appears at or visits the fixed placed of business in connection with business being conducted, then the gross receipts from the business shall be subject to the business license tax provided herein.

C. Branch Of Parent Firm: If a business is located within the city but is actually a branch of a parent firm and does not directly engage in sales or have direct gross receipts from a client, then the business shall pay a license tax of two hundred dollars ($200.00) annually; provided, that the business may elect to pay a tax pursuant to the schedule in section 4.04.230 of this chapter, if the business can, to the satisfaction of the collector, determine the value added to the product of the parent firm by the activities of the business which shall be not less than the total expenditures created and/or incurred by the business, or on behalf of the business by the parent firm, plus twenty five percent (25%). In such case, the "value added" shall be defined as the "gross receipts" for tax purposes under the appropriate schedules in section 4.04.230 of this chapter. (1972 Code § 5.04.250)

4.04.260 LICENSE TAX ON BUILDER:

Every person who engages in the business of "builder" shall, in addition to any other license tax provided for in this chapter, pay to the collector a business license tax in accordance with the most recently adopted cost for services fee schedule. (1972 Code § 5.04.255; amd. 2003 Code)

4.04.270 RULES AND REGULATIONS:

The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. (1972 Code § 5.04.260)

4.04.280 ENFORCEMENT:

A. Enforcement Officials: It shall be the duty of the collector and he is directed to enforce each and all of the 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 collector or the city council.

B. Examination Of Businesses: The collector, in the exercise of the duties imposed upon him hereunder, and acting through his deputies or 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.

C. Exhibition Of License Upon Demand:

1. The collector and each and all of his assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) 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.

2. Any person having such license heretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, is guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter.

3. It shall be the duty of the collector 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. (1972 Code § 5.04.270)

4.04.290 LICENSE TAX A DEBT:

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent license tax and penalties. (1972 Code § 5.04.280)

4.04.300 REMEDIES CUMULATIVE:

All remedies prescribed under this chapter 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. (1972 Code § 5.04.290)