Chapter 5.04 BUSINESS LICENSE TAX AND REGULATIONS

The ordinance codified in this chapter is enacted to raise revenue for municipal purposes and to provide for regulation and a record system of business being conducted within the city of Greenfield for the purpose of protecting public health, safety, and welfare of residents of the city. (Ord. 565 §2(Exh. A), 2023).

5.04.020 Required.

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts prescribed; and it shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from said city so to do, or without complying with any and all applicable provisions of this chapter, and all applicable federal, state and local laws, regulations and ordinances.

B. Unless otherwise exempt, every person conducting or carrying on a business as defined in this chapter anywhere in the city, including mobile and delivery business with headquarters located outside of the city that perform services, sales, or deliveries within the jurisdiction of the city, shall do the following:

1. Complete and file the appropriate forms with the city and pay the applicable fee, license tax, and inspection fee (if required) for securing a business license.

2. Secure a separate business license for each physical location (including branch establishments) of a business and for each separate business carried on at the same location, including booth rentals. (Ord. 565 §2(Exh. A), 2023).

5.04.030 Application contents.

Any business located within city of Greenfield boundaries as well as any business located out of city doing business within the city of Greenfield boundaries shall file an application for a business license utilizing a form provided by the city. The application shall not be deemed filed unless the form has been filled out completely and accurately by the applicant and paid all applicable fees, including but not limited to additional fees for additional inspections, a late application, or the failure to register. By signing the application, the applicant agrees to be bound by all provisions of this chapter, including but not limited to those providing access for inspections.

A. The application shall contain all of the following information:

1. The business name, DBA, physical address, mailing address, phone number, e-mail address, parcel number, start date, and ownership type;

2. If a business ownership type requires a FEIN (Federal Employer Identification Number), one shall be provided;

3. The applicant’s name, address, telephone numbers (home, business, and mobile), e-mail and fax number; and the name of a person authorized to accept service of process;

4. The name, telephone number and address of the person to notify in the event of an emergency;

5. If the business is advertised to the public by name or designation other than the legal name of the applicant, that name or designation and proof of filing and publishing of a fictitious business name statement;

6. The State Board of Equalization or the California Department of Tax and Fee Administration Resale Certificate if a resale certificate is required by the State Board of Equalization or the California Department of Tax and Fee Administration;

7. A detailed description of the nature of the business (including both current and future uses must be disclosed), including, but not limited to, a listing of all federal, state, county, and other required permits or licenses, including any state permit or license number and category (e.g., contractors);

8. Evidence that any and all state, federal, local, and/or county permits or certificates required to conduct the applicable business or profession have been lawfully acquired. No application shall be deemed final until adequate evidence of such permits or certificates has been shown;

9. An assessment of the possible regulatory compliance of the business, including, but not limited to, specific information regarding storage of materials, disposal of materials, fire risk, use of hazardous materials, type of services provided and specifically whether such services include massage, mobile operators, sidewalk vendors, or other businesses which may be determined to have additional regulatory requirements;

10. Any other information necessary to determine appropriate regulatory requirements applicable to the business or deemed necessary by the city; and

11. The signature of the applicant or corporate agent acknowledging under penalty of perjury that the information provided on the application is true and correct to the best of that person’s knowledge and that the applicant or corporation is responsible for all applicable fees.

B. The license shall be deemed null and void if the license application contains any false or misleading information. It shall be considered a violation of this code, punishable as set out herein, to intentionally give any false or misleading information on the application.

C. By signing the application, the applicant and business agree to be bound by all provisions of this chapter, including but not limited to those providing for access for inspections.

D. Notwithstanding the requirements of the California Public Records Act, the information requested by subsections A2, A3, and A4 of this section and any personally identifiable information deemed confidential under California Business and Professions Code section 16000.1 shall be, to the extent allowed by law, considered confidential and will not be made available to the public. (Ord. 565 §2(Exh. A), 2023).

5.04.040 Issued license contents.

Every person required to have a license under the provisions of this chapter shall make application for the same to the city, pursuant to section 5.04.030. Upon the payment of the prescribed tax and applicable business license application fees, and completion of any required departmental investigation, the city shall issue to such person a license which shall contain:

A. The name of the person or business to whom the license is issued;

B. The name and location of the business;

C. The date of issuance of the license;

D. The date of expiration of such license;

E. The business license number, unique to each license;

F. The official seal of the city; and

G. Such other information as may be necessary for the enforcement of the provisions of this chapter. (Ord. 565 §2(Exh. A), 2023).

5.04.050 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 said business. (Ord. 565 §2(Exh. A), 2023).

5.04.060 Grounds for business license denial.

A business license of any type or renewal of a license of any type may be denied or revoked for any of the following reasons, including, but not limited to:

A. The application is not on the form provided or does not contain the required information;

B. The application or supplementary submitted information contains materially false or incorrect information;

C. Noncompliance with requirements of this chapter, Greenfield Municipal Code, or otherwise applicable regulations;

D. The vehicle to be used in the business is inadequate or unsafe for the purpose for which it is to be used, or the building or structure where the business is located does not comply with all laws;

E. The business would present a risk to public health, safety, or welfare;

F. Appropriate permits for the business have not been obtained from the state, county or city;

G. The conduct of the business or activity will be contrary to law;

H. The business does not comply with applicable community development, building and safety, fire, and/or police requirements and/or other regulations;

I. The applicant failed to provide the requested information in connection with the application submitted to the city, preventing the city from making a determination as to suitability to conduct or work at the business;

J. That a basis for denial of the license as authorized by this code exists, including, but not limited to, provisions governing adult oriented businesses, massage establishments, cardrooms, and bingo halls;

K. The city determines that one or more conditions applicable to the previous license have been violated or the business does not comply with city, state, federal, or otherwise applicable codes, rules, regulations, or laws. (Ord. 565 §2(Exh. A), 2023).

5.04.070 Grounds for license revocation.

A business license of any type or renewal of a license of any type may be suspended for not longer than three (3) years or revoked during its term if the city finds in writing:

A. That any grounds for denial of an initial application exist, including, but not limited to, untrue statements made in the application or an arrest and/or conviction of a crime that may inhibit the person’s ability to conduct the business in a law-abiding manner;

B. The business is operated in a manner or is housed on premises, or within a building which violates, or is in violation of, any city, state, federal, or otherwise applicable codes, rules, regulations or laws; or

C. The holder of the license has violated one or more conditions imposed upon the license. (Ord. 565 §2(Exh. A), 2023).

5.04.080 License reinstatements.

A business license of any type may be reinstated by the city if the business license was canceled or was expired and the business continued business operations within the city. Reinstatement of a business license may include the submittal of a reinstatement application and payment of any accrued penalties, reinstatement fee(s), back taxes, or any additional fees as set by city council. (Ord. 565 §2(Exh. A), 2023).

5.04.090 Compliance with other laws and regulations.

A. The fact that a business license has been issued does not authorize or legalize any business or business activity which violates any federal, state or local governmental statute, ordinance, public or private rule or regulation, or covenants, conditions, and restrictions (CC&R), nor shall the issuance of a business license be construed as permitting a home occupation or business in a zone or land use district where such businesses are otherwise not permitted.

B. In any trade or profession where an additional city, county, state or federal license or permit is required, such license or permit shall first be exhibited to the city before a city business license will be issued. However, the city is not responsible for verifying or confirming the validity of any other license, permit or requirement.

C. A home occupation business license is a business license issued to conduct business from a residential dwelling. A home occupation business license shall not be issued until an applicant has obtained all necessary city land use entitlements or city building permits to operate the business at its location, including final certificate of occupancy. Notwithstanding anything to the contrary, this section shall not act to waive any CC&R requirements which must be met separately. (Ord. 565 §2(Exh. A), 2023).

5.04.100 Inspections and enforcement.

A. For the purpose of enforcing the provisions of this code, a building and safety inspector, fire inspector, code enforcement officer, peace officer, or other authorized agent employed by the city may enter free of charge, at any reasonable time, any place of business for which a business license has been granted or which is required by this chapter to make inspections. The purpose of such entry shall be to inspect the premises, grounds, facilities, and structures located therein for compliance with all applicable requirements imposed by the provisions of this chapter, this code, state and local building and fire code requirements, and all other applicable requirements. It shall be unlawful for any such person to fail or refuse to make available the necessary access.

B. When the business license application indicates that there may be additional regulatory issues regarding the home occupation or business (including, but not limited to, the disposal of materials in a manner requiring compliance with National Pollutant Discharge Elimination System (NPDES) requirements or storage of materials in a manner which may constitute a fire risk) which could impact public health, safety, or welfare, the city shall require the applicant to pay an additional fee equal to the cost of a regulatory inspection. Such regulatory inspection fees may be collected on an annual basis along with the business license fee. The fee shall fund the cost of an annual inspection. If the inspection is not performed within the one-year period, the holder of the license may request that the fee be refunded or credited toward the following year’s fees.

C. The city may initiate enforcement actions against business license holders whose business premises are found upon inspection to be in violation of such requirements and will be subject to license revocation. In addition to any other costs or penalties, the business license holder shall be liable to the city for the costs of such inspection and subsequent inspections. An annual inspection cost shall be added to such license fee. Any unpaid inspection costs shall be added to fees owing and no license shall be issued until amounts outstanding are paid in full.

D. The city may report any and all municipal code violations to state, federal, or other regulatory agencies and organizations. (Ord. 565 §2(Exh. A), 2023).

5.04.110 Payable in advance.

Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering operations newly licensed hereunder and new operations commenced after the first day of July may be prorated for the balance of the license period. Except as otherwise herein provided, license taxes, other than annual, required hereunder, shall be due and payable as follows:

A. Quarterly license taxes on the first day of January, April, July and October of each year;

B. Monthly license taxes on the first day of each and every month;

C. Weekly license taxes on Monday of each week in advance;

D. Daily license taxes each day in advance. License taxes covering operations newly licensed hereunder shall be prorated for the remaining portion of the quarter, month, week or day remaining from and after the effective date of the ordinance codified in this chapter. (Ord. 565 §2(Exh. A), 2023).

5.04.120 Required payments.

Every person transacting and carrying on the businesses herein enumerated shall pay a license tax as designated in sections 5.04.130 through 5.04.210. (Ord. 565 §2(Exh. A), 2023).

5.04.130 Auctioneers.

For the purposes of this section, every person, firm, association or corporation who sells, offers for sale, or exposes for sale, by public auction, any property, real or personal, or who maintains, conducts or carries on any public auction room or rooms, is deemed to be an auctioneer. Every auctioneer who sells or offers for sale any property or thing at public sale or auction in the city shall pay an annual license tax of two hundred dollars ($200.00); provided, that no license shall be required for sale of property under or by virtue of any process or order of any court. (Ord. 565 §2(Exh. A), 2023).

5.04.140 Billiard and pool tables.

Every person engaged in the business of conducting any billiard or pool table shall pay a license tax of two dollars ($2.00) per quarter for each table located at said business. (Ord. 565 §2(Exh. A), 2023).

5.04.150 Bowling alleys.

Every person engaged in the business of conducting, maintaining, operating or carrying on any bowling alley in the city shall pay a license tax of three dollars ($3.00) per quarter year for each alley. (Ord. 565 §2(Exh. A), 2023).

5.04.160 Card tables.

Every person operating, conducting or maintaining any table, in the city, wherein cards or any legal game of chance is played shall pay a license tax of ten dollars ($10.00) per quarter year for each such table. (Ord. 565 §2(Exh. A), 2023).

5.04.170 Circuses and carnivals.

Every person, firm or corporation holding, promoting, managing or giving any concert, traveling show, carnival, circus or exhibition for commercial purposes shall pay a license tax of fifty dollars ($50.00) per day. Written application must be made to the city council for such license and must be made on blanks properly sworn to, procured from the city clerk, and filed with the city clerk at least fifteen (15) days before the occasion for its use. The city council, under its police power, reserves the right to reject any or all applicants for such license, and to direct and require what shows, exhibitions or entertainments or activities are proper and may be permitted, and its action in the premises shall be final. The city council, under its police power, reserves the further right to impose such reasonable conditions and restrictions upon the applicant for such license as said city council deems necessary and to require that any applicant for such license deposit with the city clerk such good and sufficient security and in such amount as the said city council deems necessary for the faithful performance by said applicant of such conditions and restrictions imposed as aforesaid, and its action in the premises shall be final. No license shall be required for any exhibition, show or concert actually given and participated in by any local school, patriotic or civic organization and where all profits gained therefrom are for the use and benefit of such local school, patriotic or civic organization. (Ord. 565 §2(Exh. A), 2023).

5.04.180 Dances.

Every person, firm, or association giving, holding, conducting or operating any public dance to which the public is invited shall pay a license tax of four dollars ($4.00) for each such dance held. (Ord. 565 §2(Exh. A), 2023).

5.04.190 Taxi.

Every person operating any taxi, bus, or engaged in the business of carrying persons or baggage for compensation in the city shall pay a license tax of ten dollars ($10.00) per quarter year for each vehicle. (Ord. 565 §2(Exh. A), 2023).

5.04.200 Wholesale distributors.

Every person engaged in the business of transporting or distributing wholesale merchandise by any vehicle in the city shall pay a license tax of fifty dollars ($50.00) per year. (Ord. 565 §2(Exh. A), 2023).

5.04.210 Tax--Generally.

Any person engaged in or operating any other kind of business not hereinabove mentioned shall pay a license tax of ten dollars ($10.00) per quarter year. (Ord. 565 §2(Exh. A), 2023).

5.04.220 Penalty.

A. A violation of this chapter is a violation of the Greenfield Municipal Code and is a misdemeanor. A violation of this chapter also constitutes a public nuisance. This chapter may be enforced by the city by any available means, including, but not limited to, administrative citation or injunction.

B. To every license tax herein provided for to be paid by any person, firm or corporation doing business in the city shall be added two dollars ($2.00) as a penalty upon failure to pay the said license tax within thirty (30) days after the same is due, and it shall be the duty of the city to collect said two-dollar ($2.00) penalty in addition to the regular license tax before issuing such license after such delinquency. (Ord. 565 §2(Exh. A), 2023).

5.04.230 Exemptions.

Nothing in this chapter shall be deemed or construed to apply to any person transacting or carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state of California from the payment to municipal corporations of such taxes as are herein prescribed. Any person claiming any such exemption shall file a verified statement with the city clerk stating the facts upon which exemption is claimed. The city clerk shall, upon a proper showing contained in the verified statement, issue a license to such person claiming such exemption without payment to the city of the license tax required by this chapter. (Ord. 565 §2(Exh. A), 2023).

5.04.240 Nontransferability.

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 license may upon application therefor, have the license amended to authorize the transacting and carrying on if such business under said license at some other location to which the business is or is to be moved. (Ord. 565 §2(Exh. A), 2023).

5.04.250 Business license tax enforcement.

A. The city may enforce the provisions of this chapter with duly authorized law enforcement officers, code enforcement, or building and safety officers. The city shall have the authority to enter, examine all places of business within the city and the business’s license records or business vehicles to confirm compliance with this chapter.

B. Subject to the city’s retention schedule, the city shall keep a record of all business licenses issued, the term, to whom issued, the location of the business, the amount of the fee paid, and any other information as directed by the city council. (Ord. 565 §2(Exh. A), 2023).

5.04.260 Unlawful business.

No business license issued pursuant to this chapter shall be construed as authorizing the conduct of or continuance of any occupation, use, or activity of any kind which is prohibited by this code, state, or federal law or regulation. (Ord. 565 §2(Exh. A), 2023).

5.04.270 Appeal.

A determination under this chapter may be appealed as set out in section 1.25.060. (Ord. 565 §2(Exh. A), 2023).

5.04.280 Tax deemed debt to city.

The amount of any license tax imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city so to do shall be liable in an action in the name of the city in any court of competent jurisdiction for the amount of license tax imposed upon such business. (Ord. 565 §2(Exh. A), 2023).