Chapter 7.05 BUSINESS LICENSE TAX

A. “Business” means all activities engaged in or caused to be engaged in the city, with the object of attaining direct or indirect gain, benefit or advantage. This includes, but is not limited to, a business, commercial enterprise, trade, calling, vocation, profession, occupation, or means of livelihood. This term does not include services rendered by an employee to an employer or an isolated transaction.

B. “Business license” means the document issued as evidence of payment of a business license tax or exemption from payment as provided in this chapter.

C. “City” means the city of Millbrae, California, including all of the territory and jurisdiction thereof as presently constituted, and any and all of the same which shall later come into existence by any manner or means whatsoever.

D. “Cost of operations” means the total amount expended for engaging in business within the city. This includes but is not limited to salaries and benefits, operating leases/rentals for equipment and facilities, utilities, services and supplies, maintenance, and general overhead expenditures. This term shall not include noncash expenditures for depreciation and amortization.

E. “Employee” means any person who is engaged in the operation or conduct of any business, including but not limited to, the owner, solicitor, any member of the owner’s family, partner, agent, manager, or any and all other persons employed or working in the business.

F. “Engaging in business” means commencing, conducting or continuing in business. Proof of engaging in business includes but is not limited to:

1. Use of signs, circulars, cards, telephone books, newspapers, or trade publications to advertise, hold out, or represent that a person is in business in the city;

2. An active license or permit issued by a governmental agency indicating that such person transacts business in the city;

3. Any other evidence of engaging in business and the failure to deny in a sworn statement given to the tax collector upon request that a person is not engaged in business within the city.

Failure to make a profit or complete a transaction does not negate a finding of engaging in business.

G. “Fixed place of business” means a place of business in the city that is regularly kept open with someone in charge thereof for the transaction of business during customary business hours.

H. “Gross receipts” means the total amount actually received or receivable from sales and/or the performance of any act, service, or employment for which a charge is made or credit allowed. Gross receipts include, but are not limited to, all receipts, cash received, credits, commissions or fees earned, sales on time, cost of materials, labor or services provided, value of property taken in lieu of cash payments, and interest paid or payable. Excluded from gross receipts are:

1. Cash and jobber discounts which reduce selling price and ultimate receipts from sale;

2. Any tax, including sales tax, use tax, gas tax, transient occupancy tax, and real property transfer tax, that is measured by the sales price and is included in the purchase price and collected from the consumer or purchaser;

3. Any refund that is granted, either in cash or credit, to a purchaser who returns property upon the rescission of a contract of sale;

4. Amounts received by persons acting as agents, brokers, or trustees, where such amounts have been collected for and are paid to another party. This includes but is not limited to amounts collected by salesmen and transmitted to manufacturer or distributor; trust funds received and transmitted by trustee; fees separately itemized on statements and forwarded to a subcontractor or consultant as payment for services rendered, provided that a list of subcontractors or consultants and amount paid is reported to the tax collector; and receipts collected and subsequently repaid to a lessee, provided that the name of the lessee and the amount paid is reported to the tax collector;

5. Amounts received as refundable deposits, except those amounts that are forfeited and subsequently taken as business income;

6. Any credit that is granted for property provided by the consumer or purchaser as part of the purchase price (trade-in merchandise), provided that the value of property taken is reported in gross receipts when sold to someone else;

7. Bad debts, when credits are reported in total in the first year and prove uncollectible in a subsequent year;

8. Passive income including interest on investments, dividends, occasional sale of property or surplus equipment;

9. Receipts not taxable by virtue of the Constitution or laws of the United States or the state of California.

I. “Person” means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, association, company, joint stock company, business trust, domestic or foreign corporation, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, and any natural person who, as an individual or with a spouse, owns fifty-one percent or more of the capital stock of a corporation obligated to pay taxes pursuant to this chapter.

J. “Tax collector” means the director of finance of the city of Millbrae or the authorized designee of said director. (Ord. 588, § 2; 1976 Code § 7-1.101).

Article II. License Requirement

7.05.020 License required.

No person shall engage in business in the city without first applying for and receiving an annual business license from the city and paying the city’s business license tax described in this chapter. Operation of a business in the city without a business license and payment of the business license tax shall constitute a separate violation for each day that such business is conducted. It is also unlawful and shall constitute a separate violation for any person to engage in business with an independent contractor conducting business in the city that does not have a current valid business license issued by the city. (Ord. 588, § 2, Amended by Ord. 614, § 1; 1976 Code § 7-1.201).

7.05.030 Purpose.

The business license and license tax required by this chapter are imposed through the taxing power of the city solely for the purpose of obtaining general revenue. Payment of the license tax and issuance of a business license does not release or in any way excuse a person from compliance with other applicable provisions of this code or other laws, including any permit or other license requirement. Issuance of the business license does not entitle the holder thereof to conduct a business in a manner or location otherwise prohibited or regulated by law. (Ord. 588, § 2; 1976 Code § 7-1.202).

7.05.040 Prohibition on assignment or transfer of license.

No license granted or issued under this chapter shall be transferable or assignable in any manner. A license shall be automatically revoked in the event that the person identified on the license as the licensee either transfers or assigns the license or allows the license to be used by another person. (Ord. 588, § 2; 1976 Code § 7-1.203).

7.05.050 Separate license for each type of business activity.

A separate business license is required for each business activity which falls within a different business classification as defined in this chapter. A separate business will not be deemed to include any isolated transaction or activity that is ancillary to a primary business. (Ord. 588, § 2; 1976 Code § 7-1.204).

7.05.060 Separate license for each branch establishment or place of business.

A separate license must be obtained for each branch office or place of business located in the city. However, if the licensee engages in the same business at each branch office, the licensee may request a consolidated license in which the tax base will be consolidated and one tax shall be paid based upon the rate applicable to that business classification. (Ord. 588, § 2; 1976 Code § 7-1.205).

7.05.070 Change of location of business.

In the event that a business with a valid license moves or changes its location of business, the licensee shall notify the tax collector of the change of address. (Ord. 588, § 2; 1976 Code § 7-1.206).

Article III. Exclusions and Exemptions

7.05.080 Exclusions.

Nothing in this chapter shall be deemed or construed to apply to any person transacting or carrying on any business excluded from the payment of business license taxes as are prescribed by this chapter by virtue of the Constitution or applicable statutes of the United States or of the state of California. (Ord. 588, § 2; 1976 Code § 7-1.301).

7.05.090 Exemptions.

The provisions of this chapter shall not require the payment of a business license tax, but the tax collector may issue a business license certificate for the following:

A. Nonprofits: Any nonprofit organization or corporation which has qualified for exemption from federal income taxes under Section 501(c)(1), (2) or (3) of the Internal Revenue Code, provided that the business is operated wholly for the benefit of nonprofit purposes and no profit is derived, either directly or indirectly, by any person;

B. Disabled Veteran: Every honorably discharged or relieved soldier, sailor, marine or airperson of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state of California, who distributes circulars and hawks, peddles and vends any goods, wares or merchandise owned by him or her, except spirituous, malt, vinous, or other intoxicating liquor. (Ord. 588, § 2; 1976 Code § 7-1.302).

7.05.100 Exemption application.

A. Any person claiming an exemption pursuant to MMC 7.05.080 and 7.05.090 shall file a sworn statement with the tax collector, on a form provided, stating the facts upon which such an exemption is claimed, as well as documentation requested by the tax collector to support the requested exemption, such as, but not limited to, evidence of nonprofit status, prior year(s) tax return(s), or evidence of disability or discharge from the service.

B. The tax collector may, upon a proper showing of exempt status, issue a business license to such person claiming exemption from payment of the business license tax required by this chapter. In the absence of substantiating the claim for exclusion or exemption, such person shall be liable for the payment of the business license tax imposed by this chapter. (Ord. 588, § 2; 1976 Code § 7-1.303).

Article IV. Determination of Tax

7.05.110 Business classifications.

Each business in the city shall be classified into one of the following business classifications:

A. Administrative Headquarters. Any business operation where the principal business transacted consists of providing administrative or management-related services to other locations where the operations of the business are conducted which lead more directly to the production of gross receipts. Administrative or management-related services include, but are not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarter services.

B. Contractors, General. Any person who undertakes or offers to undertake to or purports to have the capacity to undertake to or submits a bid to, or does by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof.

C. Contractors, Specialty and Subcontractors. Any person whose operations as such are the performance of construction work requiring special skill and the use of specialized building trades or craft, whose principal contracting business involves serving as a subcontractor to a general contractor on construction jobs.

D. Gardeners. Any business providing gardening services to businesses or persons, including but not limited to mowing, weeding, planting and/or fertilizing.

E. Home Occupation. Any business conducting, managing or carrying on a business activity out of the home as defined in MMC Title 10.

F. Manufacturing. Any person conducting, managing or carrying on a business consisting mainly of manufacturing, packing or processing any goods, wares, merchandise or produce.

G. Massage Business. Any business that offers massage therapy in exchange for compensation, whether at a fixed place of business or at a location designated by the customer or client through outcall massage service.

H. Independent Massage Practitioner. Any independent contractor who is not an employee or owner of a massage business, and who provides massage services to the public for compensation.

I. Miscellaneous. Any person engaged in a business not specifically taxed by other provisions of this chapter and not otherwise exempt.

J. Pawnbroker. Any business involved in the loaning of money upon any personal property, personal security, or purchasing personal property and reselling or agreeing to resell such articles to the vendor or other assignees at prices previously agreed upon. It does not include any bank authorized under the laws of the state of California to loan money on personal property or personal security.

K. Professionals. Any person, group, association, partnership, firm or corporation engaged in a profession or vocation licensed by the state, related to a licensed profession or vocation, and/or requiring a period of specialized training such as, but not limited to, physicians, dentists, attorneys and accountants.

L. Public Utility. Any person engaged in the business of providing utility services to the general public or to private businesses including such services as electrical, gas, sanitary and garbage, cable television and telephone.

M. Real Estate Agents. Any independent contractor who is not an employee of a real estate broker or, notwithstanding MMC 7.05.010(A), any employee of a real estate broker, who brings buyers and sellers together for negotiations, or negotiates or arranges terms and conditions for buyers and sellers, for the purpose of effecting a sale of real property.

N. Real Estate Brokers. Any premises from which there is conducted the business of bringing buyers and sellers together for negotiations, or from which negotiations or arrangements of terms and conditions for buyers and sellers take place, for the purpose of effecting a sale of real property.

O. Recreation and Entertainment. Any person engaged in the business of providing directly, and not on an isolated basis, recreation, entertainment or amusement services not specifically identified or defined elsewhere in this section.

P. Rental of Real or Personal Property, Commercial. Any person engaged in the business of renting or letting real or personal property, including but not limited to, a building, structure, warehouse, equipment, computer, office machine or tools, to a tenant or lessee for the purpose of conducting business. This classification includes property owners and those who are in the business of leasing space for the express purpose of subletting for commercial uses. This classification also includes property owners who are in the business of leasing office machines, equipment and tools to a lessee for the purpose of conducting business. Leasing agents and property managers are included under the services classification.

Q. Rental of Property, Residential. Any person engaged in the business of renting or letting a building or structure with three or more units for purposes of dwelling, sleeping or lodging (i.e., apartments, boardinghouses and other residential property rentals). This classification does not include hotels or motels, which are classified under services.

R. Research and Development. Any person engaged in the activity of research and development as a separate and independent activity in support of business, industry and other vocations including, but not limited to, study, testing, design, analysis and experimental development of products, processes or services. Such activities may include incidental manufacturing of products or provision of services.

S. Retailing. Any person conducting, managing or carrying on the business consisting mainly of selling at retail any goods.

T. Seasonal Sales. Any person engaged in a temporary or transient business in the city, selling or offering for sale goods, wares, merchandise, food or food products, plants or plant products, beverages, holiday or special wares, or any other article of value, with the intention of conducting such business for a period not to exceed ninety days in any fiscal year.

U. Services. Any business providing services, repairs or improvements to or on real and personal property; renting or leasing personal property to businesses or persons, including the rental of vehicles; operating a hotel or motel; or providing services to persons including, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios. This classification excludes any business activity specifically identified and defined in other subsections of this section.

V. Theaters. Any premises from which performing arts presentations are made, including but not limited to, movies, plays and/or special performances, excluding any operations that are nonprofit as defined in MMC 7.05.090.

W. Transportation of Persons and Goods. Any person engaged in the transportation of goods and/or persons to or from the city of Millbrae not otherwise specifically taxed under the provisions of this chapter nor specifically exempt under federal or state laws. Examples of such activities include, but are not limited to, taxis, limousine services, private transit operators, delivery trucks, and operators of parking lots located in the city that convey people to and from the airport. This classification does not include rental or leasing of motor vehicles to businesses or persons.

X. Vending Machines. Any person involved in the sale of goods, products or services through the use of coin operated vending machines, including laundry machines.

Y. Warehousing. Any business operation where the principal business activity involves the warehousing and storage of goods manufactured and/or produced outside of the city and stored in the city prior to shipment and sale outside the city. However, if goods are manufactured in the city, that activity shall be classified as manufacturing. If goods are sold in the city, that activity shall be classified as retail or wholesale.

Z. Wholesaling. Any person conducting, managing or carrying on business consisting mainly of selling at wholesale any goods. (Ord. 588, § 2, Amended by Ord. 614, § 2; Ord. 756, § 3; 1976 Code § 7-1.401).

7.05.120 Tax rates.

Business license taxes for each business in the city shall be calculated in the manner described below; provided, however, that if gross receipts are the indicated tax measure but cannot be calculated or reasonably determined for any particular business, the tax shall be based upon its cost of operations.

	Business Classification	Tax Rate
1.	Administrative headquarters	$64 plus $4.25 per employee
2.	Billiards, pool tables	$64 plus $32 per table
3.	Contractors, general	$160
4.	Contractors, specialty and subcontractors	$80
5.	Gardeners	$80
6.	Home occupations	$27 if gross receipts are less than $15,000 per year; otherwise based on applicable classification of business activity
7.	Manufacturing	$64 plus $4.25 per employee, plus application of gross receipts schedule
8.	Massage business	Initial $370; renewal $210
9.	Independent massage practitioner	$105
10.	Miscellaneous	$64 plus $4.25 per employee or unit
11.	Pawnbroker	$370
12.	Professionals	$210
13.	Public utility	$64 plus $.32 per $1,000 gross receipts
14.	Real estate brokers	$210
15.	Real estate agents	$53
16.	Recreation and entertainment	$64 plus $4.25 per employee, plus application of gross receipts schedule
17.	Rental of property, commercial	$64 plus $10.60 per 1,000 square feet
18.	Rental of property, residential	$64 plus $5.30 per unit
19.	Research and development	$64 plus $.32 per $1,000 cost of operations
20.	Retailing	$64 plus $4.25 per employee, plus application of gross receipts schedule
21.	Seasonal sales, monthly	$64 plus $120 per month
22.	Seasonal sales, yearly	$64 plus $530 per year
23.	Services	$64 plus $4.25 per room, plus application of gross receipts schedule
24.	Services, motel/hotel	$64 plus $4.25 per employee, plus application of gross receipts schedule
25.	Theaters	$64 plus $.50 per seat
26.	Transportation of persons and goods	$64 plus $64 per vehicle and driver
27.	Vending machines	$64 plus $.32 per $1,000 gross receipts
28.	Warehousing	$64 plus $.32 per $1,000 cost of operations
29.	Wholesaling	$64 plus $4.25 per employee, plus application of gross receipts schedule

(Ord. 588, § 2, Amended by Ord. 614, § 3; Ord. 756, § 4; 1976 Code § 7-1.402).

7.05.130 Gross receipts schedule.

For those business classifications identified in MMC 7.05.120 that are to pay a portion of their business license tax based on their gross receipts of seven hundred fifty thousand dollars or more, the following gross receipts schedule applies:

Gross Receipts	Tax Rate
Over $750,000 and under $5,000,000	$.30/1,000 gross receipts
Over $5,000,000 and under $10,000,000	$.25/1,000 gross receipts
Over $10,000,000	$.20/1,000 gross receipts

(Ord. 588, § 2; 1976 Code § 7-1.403).

7.05.140 Maximum tax payment due.

For all businesses licensed under the provisions of this chapter, the maximum tax payment due will not exceed one thousand five hundred dollars in the first two years after adoption of the ordinance codified in this chapter. The city council shall review this section prior to July 1, 1994. (Ord. 588, § 2; 1976 Code § 7-1.404).

7.05.150 Apportionment.

Whenever a licensee engages in business both within and outside the city and does not have a fixed place of business located within the city, the tax imposed by this chapter shall be fairly apportioned to reflect that portion of business conducted within the city. Apportionment guidelines to carry this purpose into effect shall be prepared by the tax collector subject to approval by the city council by resolution. (Ord. 588, § 2, Amended by Ord. 614, § 4; 1976 Code § 7-1.405).

Article V. Procedures

7.05.160 Application for license and payment of tax.

Before any business license is issued to any person, unless otherwise provided in this chapter, a written application by the applicant shall be made to the tax collector. Such application shall contain the following information:

A. The business owner name(s) and type of ownership: corporation, partnership, sole ownership or trustee. All owner names, all partners names, or officers names of the corporation shall be included.

B. Business address and phone number of all owners or partners. Business address and phone number of corporation officers and their headquarters address and phone number.

C. The exact address and phone number of the fixed place of business; itinerant merchants shall supply the address and phone number of the temporary business location in the city.

D. The nature or type of business conducted from the location. If more than one business activity, list all.

E. The exact name of business, including fictitious business name(s), partnership name, and/or corporation name.

F. Mailing address if different from business address.

G. Federal employer ID number or Social Security number of all owners, state employer ID number, driver’s license number and date of birth of all owners, partners, or officers of the corporation.

H. In the case of a corporation, the name and address of the officer or person designated to accept service of legal documents.

I. For business license tax measured by gross receipts, the applicant shall report the gross receipts from the previous fiscal year where the gross receipts equal or exceed seven hundred fifty thousand dollars. For businesses whose tax is measured or partly measured on the cost of operations, number of employees, units, square footage, seats or vehicles, this information will also be provided.

J. State license number, if applicable.

K. Any further information which the tax collector may deem necessary for issuance of the business license, or computation of the business license tax, or other information which may be mandated by law. (Ord. 588, § 2; 1976 Code § 7-1.501).

7.05.170 New business applicants.

Any person starting a new business in the city shall file a written application prior to commencing business and paying the appropriate tax. The application shall contain all of the information described in MMC 7.05.160 except that an estimate concerning gross receipts, cost of operations or other tax measure for the license period will be required. Upon expiration of the license at the end of the fiscal year, the applicant shall be required to make a statement showing the actual amount of gross receipts or other applicable tax measure incurred during the original license period and pay taxes based on that amount. To renew the license for the next fiscal year and any subsequent year, the applicant shall file an application and tax payment in the manner described in MMC 7.05.160. (Ord. 588, § 2; 1976 Code § 7-1.502).

7.05.180 License period.

Each business shall, for purposes of paying the business license tax, be categorized by the tax collector as conducting business under one of the following:

A. Fiscal Year Period. Fiscal year period shall commence on July 1st and end on June 30th.

B. Monthly Period. Monthly period shall begin on the date of issuance of the business license and shall expire thirty days thereafter.

C. Daily Period. Daily period shall begin at 12:01 a.m. and expire at 11:59 p.m. on the calendar date of issuance of the business license. (Ord. 588, § 2; 1976 Code § 7-1.503).

7.05.190 Tax payments due.

All persons engaged in business, and not otherwise exempt, shall pay the business license tax in advance of the license period. For those businesses categorized under the fiscal year period, the annual renewal payment shall be due and payable in advance of July 1st of each year and shall be deemed delinquent if not paid prior to August 15th of that year. (Ord. 588, § 2, Amended by Ord. 614, § 5; 1976 Code § 7-1.504).

7.05.200 Business ceasing operations during the license period.

In the event that a business terminates operations during the license period, there shall be no proration or refund of taxes paid for that license period. (Ord. 588, § 2; 1976 Code § 7-1.505).

7.05.210 Verification and audit of application and tax.

No business license application or payment of estimated tax shall be conclusive upon the city. The correctness of any information and estimated tax listed on an application shall be subject to audit and verification by the tax collector. (Ord. 588, § 2; 1976 Code § 7-1.506).

7.05.220 Date of payment.

Payment made in person to the tax collector during city business hours shall be deemed received as of the date of personal delivery. If payment is made by United States mail, the payment shall be deemed received by the date of cancellation by the U.S. Postal Service, as reflected on the envelope containing the payment, or in the event such cancellation cannot be determined, the date of receipt by the tax collector’s office. (Ord. 588, § 2; 1976 Code § 7-1.507).

7.05.230 Issuance of license.

After the tax collector has approved the application and the applicant has paid in full the tax required by this chapter, the tax collector shall issue a license which contains the following information:

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

2. The identification, by business classification(s), of the business authorized by the license;

3. The location(s) where business is to be conducted; and

4. Such other information that the tax collector may determine to be necessary.

The tax collector may issue duplicate license(s) or sticker(s) upon the written request of the license holder and payment of a fee reimbursing the tax collector for the reasonable administrative costs of duplication or stickers. (Ord. 588, § 2; 1976 Code § 7-1.508).

7.05.240 Renewals.

It shall be the responsibility of each licensee to obtain a renewal license and pay the license tax as provided in this chapter regardless of whether or not the licensee has received a renewal notice from the tax collector. No business license shall be renewed until the licensee has paid in full all delinquent business license taxes, including accrued interest and applicable penalties, to the tax collector. (Ord. 588, § 2; 1976 Code § 7-1.509).

Article VI. Audit and Enforcement

7.05.250 License to be posted.

Every person with a license and conducting a business at a fixed place of business located within the city shall post the license in a conspicuous place at the place of business. All other persons, their employees and agents, shall carry the license, or a certified copy, with them at all times while conducting business in the city. All persons with licenses under this chapter shall produce the license upon the request of any police officer or any person designated by the tax collector. (Ord. 588, § 2; 1976 Code § 7-1.601).

7.05.260 Penalties and interest.

If a fiscal year business license tax is not paid in full by August 15th of each fiscal year or, in the case of newly established businesses, by the commencement of business in the city, the tax collector shall:

A. Impose a thirty percent penalty on the tax payment due and owing; and

B. Impose an additional fifteen percent penalty per month of the license tax payment, or fraction thereof, that remains unpaid; and

C. Impose an interest charge at the rate of one and one-half percent per month, or fraction thereof, on the amount of the license tax and penalties from the date on which the license tax was delinquent. (Ord. 588, § 2, Amended by Ord. 614, § 6; 1976 Code § 7-1.602).

7.05.270 Delinquent tax as a debt.

The amount of any license tax, penalty and/or interest imposed by this chapter shall be deemed a debt to the city, and any person who fails to pay the tax, penalty and/or interest shall be liable to the city for said amount(s) and an action may be brought in the name of the city in any court of competent jurisdiction to recover the amount of the license, penalties and interest that are due and owing. The city may collect the debt through any legal means including attachment and seizure of business property. All remedies prescribed by this chapter are 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 this chapter. (Ord. 588, § 2; 1976 Code § 7-1.603).

7.05.280 Penalties.

The penalties for violations of any provision of this chapter are set forth in Chapter 1.05 MMC. (Ord. 588, § 2, Amended by Ord. 680, § 2; 1976 Code § 7-1.604).

7.05.290 Inspection of business records.

The tax collector shall have the authority to enter, free of charge during reasonable business hours, any place of business required to be licensed under this chapter and to examine the license or certificate of exemption, or any books, papers, records, or information regarding the business that the tax collector deems necessary in order to carry out his duties under this chapter. The tax collector is further authorized to examine any person, under oath, for the purpose of verifying the accuracy of any application made, or, if no application is made, of ascertaining the license tax due under this chapter. (Ord. 588, § 2; 1976 Code § 7-1.605).

7.05.300 Confidentiality of taxpayer records.

Any financial information provided to the tax collector, including information relating to gross receipts or cost of operations or the amount of taxes paid, shall be deemed confidential and will not be subject to disclosure except by court order or a written release signed by the licensee or his authorized representative or as otherwise provided by law. (Ord. 588, § 2; 1976 Code § 7-1.606).

7.05.310 Tax refund.

Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously collected by the city under this chapter, it may be refunded by the city manager but only upon a written verified claim, stating the specific grounds for the refund, filed with the city clerk within three years of the date of payment of the amount sought to be refunded. If the claim is approved, the refund may be credited on any amounts then due and payable from the licensee from whom it was collected. (Ord. 588, § 2, Amended by Ord. 698, § 1; 1976 Code § 7-1.607).

7.05.320 Regulations.

The tax collector shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter. (Ord. 588, § 2; 1976 Code § 7-1.608).

Article VII. Suspension – Revocation – Appeal

7.05.330 Unauthorized businesses.

No business license issued pursuant to the provisions of this chapter, or the payment of any business license tax required under the provisions of this chapter, shall be construed as authorizing the conduct or continuance of any illegal business, or of a legal business in an illegal manner, or the conduct of a business without complying with all the provisions of city and state and federal laws, including, but not limited to, certificate of occupancy requirements, zoning compliance, or a permit from any board, commission, department, or other office of the city. (Ord. 588, § 2; 1976 Code § 7-1.701).

7.05.340 Void business license.

A. The city shall not be bound by the mistake of the tax collector or employees of the city in issuing business licenses contrary to the terms of this chapter.

B. Failure to comply with the provisions of this chapter shall constitute grounds for the refusal, suspension or revocation of the business license.

C. If a business license is issued and thereafter the business license holder is in violation of any certificate of occupancy requirements, zoning regulations, or other city permits, the business license is voidable and subject to suspension and/or revocation. (Ord. 588, § 2; 1976 Code § 7-1.702).

7.05.350 Suspension.

The tax collector may suspend any business license issued when it shall appear that a business is being conducted or premises used in violation of the provisions of any law of the United States, the state, the county of San Mateo, or the city, or the premises are being used for a purpose wholly or partially foreign to that for which the business license was issued. In such event the tax collector shall, in writing, immediately notify the license holder of such suspension. When a business license has been suspended as provided in this section, all rights of the person affected to engage in such business at the premises where the violation occurred shall be suspended effective upon receipt of the notice of suspension. If no appeal is filed pursuant to MMC 7.05.370 and 7.05.380, the suspension shall become a permanent revocation effective thirty days from receipt of the notice of suspension. (Ord. 588, § 2; 1976 Code § 7-1.703).

7.05.360 Revocation.

The tax collector may revoke any business license issued when a business is conducted or premises used in violation of the provisions of any law of the United States, the state, the county of San Mateo, or the city. In such event, the tax collector shall, in writing, immediately notify the license holder of such proposed revocation and the reasons therefor. When a business license is proposed to be revoked as provided in this section, all rights of the person affected to engage in such business at the premises where the violation occurred shall be revoked effective thirty days from receipt of the notice of revocation unless such proposed revocation is appealed pursuant to MMC 7.05.370 and 7.05.380. (Ord. 588, § 2; 1976 Code § 7-1.704).

7.05.370 Appeal.

A. Any person aggrieved by the action of the tax collector suspending, revoking, or denying a business license may appeal to the city manager in accordance with MMC 7.05.380. For purposes of this section, revocation shall include a decision to deny an application to renew a business license.

B. There shall be no right of appeal as to the determination of the amount of any tax, fee, or penalties due, nor shall there be any right to appeal as to any determination concerning business classification or refunds. (Ord. 588, § 2, Amended by Ord. 698, § 1; 1976 Code § 7-1.705).

7.05.380 Appeal procedures.

A. An aggrieved person may appeal the decision of the tax collector to the city manager within fifteen days after notice thereof by filing with the tax collector a written notice of appeal. The notice of appeal shall briefly state the grounds relied upon for appeal. If such appeal is made within the time prescribed, the tax collector shall cause the matter to be set for hearing before the city manager within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten working days’ notice in writing of the time and place of hearing. The findings and determination of the city manager at such hearing shall be final and conclusive. No such determination shall conflict with any substantive provision of this chapter. Within five working days after such findings and determination are made, the tax collector shall give written notice thereof to the appellant.

B. The decision of the city manager shall be final and is reviewable only by petition to the Superior Court pursuant to Code of Civil Procedure Section 1094.5. (Ord. 588, § 2, Amended by Ord. 698, § 1; 1976 Code § 7-1.706).

7.05.390 Severability – Statute of limitations.

A. Should any provision of this chapter be determined to be invalid or unenforceable in particular circumstances by any court of competent jurisdiction, then such determination shall not affect any other provision of this chapter and all such other provisions shall remain in full force and effect.

B. Any action or proceedings wherein the validity of the adoption of the tax ordinance provided for in this chapter is contested, questioned, or denied, shall be commenced within six months from the date of an enactment of the ordinance; otherwise the adoption and approval of the ordinance, and all activities and proceedings in relation thereto and authorized thereby, shall be held to be valid and in every respect legal and incontestable. (Ord. 588, § 2; 1976 Code § 7-1.707).