Chapter 5.04 BUSINESS LICENSES AND FEES

D. “Employee” means all persons engaged in the operation or conduct of any business in the city whether as owner, partner, agent, manager, solicitor, and any and all other persons except the spouse and children of the owner who are working in the business.

E. “Fixed place of business” means the premises within the city where a business is continuously conducted from day to day and regularly kept open for the purposes of such business. The term “regular place of business” has the same meaning as “fixed place of business.”

F. “Gross receipts” 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 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, limited to that derived from within the city. 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 expenses whatsoever.

G. “Persons” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

H. “Solicitor” means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes orders for, or canvasses for, or makes demonstrations of any goods, wares, merchandise, or things or articles of value, or advertising, or for services to be performed in the future, or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs.

I. “Sworn statement” means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 640 § 1, 1972; Ord. 611 § 1, 1970)

5.04.020 Revenue measure.

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. (Ord. 611 § 2, 1970)

5.04.030 Effects 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 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. (Ord. 611 § 3, 1970)

5.04.040 License and tax payment required.

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter. It is 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 the city to do so and paying the tax prescribed in this chapter, or without complying with any and all applicable provisions of this chapter.

B. 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.

C. Notwithstanding anything to the contrary in this chapter, no person not otherwise conducting business in the city of San Pablo shall be required to obtain a business license prior to conducting work pursuant to a contract between such person and the city or redevelopment agency, unless otherwise provided in the contract. (Ord. 2008-006 § 1, 2008: Ord. 611 § 4, 1970)

5.04.050 Separate licenses for branch establishments.

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; provided further, that any person conducting two or more types of businesses under the same management, and which businesses use a single set or integrated set of books and records, may at his option pay only one tax calculated on the total number of employees of said business. (Ord. 611 § 5, 1970)

5.04.060 Evidence of doing business.

When any person by use of signs, circulars, cards, telephone books, or newspapers, advertises, holds out, or represents 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 a 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. (Ord. 611 § 6, 1970)

5.04.070 Constitutional apportionment.

A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce of be violative of the equal protection and due process clauses of the Constitution of the United States and of the state.

B. 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 months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show such information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the 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. In fixing the license tax to be charged, the collector shall have the power to base the license tax based on the number of employees 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. (Ord. 611 § 7, 1970)

5.04.080 Exemptions.

A. Charitable Purposes. The provisions of this-chapter shall not require the payment of a license tax to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual.

B. Nonprofit Activities. The provisions of this chapter shall not require the payment of a license tax for the conducting of any entertainment, dance, concert, exhibition, lecture or other activity by any benevolent, religious, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, lecture or activity are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly by any individual.

C. Disabled or Handicapped Persons. The collector, without payment to the city of any consideration, may grant to any disabled war veteran or to any indigent person, or to any person who by reason of the infirmities of age, loss of limb, or other disabling cause, is unable to obtain a livelihood by other means, any license provided by this chapter.

D. Federal and State Exemptions.

1. 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 prescribed in this chapter.

2. Any person claiming an exemption pursuant to this section shall, upon request of the collector, 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.

3. 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.

4. 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 as provided in this chapter.

E. Revenue-producing Franchise. The provisions of this chapter shall not require the payment of a license tax to conduct, manage or carry on any business, occupation, or activity by any organization which is conducted, managed, or carried on pursuant to a revenue-producing franchise issued by the city. (Ord. 611 § 8, 1970)

5.04.090 Contents of license.

Every person required to have a license under the provisions of this chapter shall make application as prescribed in Section 5.04.100 for the same to the collector of the city, and upon payment of the prescribed license tax the collector shall issue to such a person a license which shall contain the following information:

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

B. The business licensed;

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

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

E. Such other information as may be necessary for the enforcement of the provisions of this chapter. (Ord. 611 § 9, 1970)

5.04.100 Application—First license.

A. 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:

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

2. 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 same;

3. 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 residence of those owning such businesses;

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

5. In all cases where the amount of license tax to be paid is measured by the number of employees, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

6. Any further information which the collector may require to enable him to issue the type of license applied for.

B. If the amount of the license tax to be paid by the applicant is measured by the number of employees, he shall estimate the number of employees for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant.

C. The collector shall not issue to any such person another license for the same or any other business, until such person has furnished to him the sworn statement and paid the license tax as required in this chapter. (Ord. 611 § 10, 1970)

5.04.101 Application fee.

Each person shall be required to pay a nonrefundable application fee established by resolution of the city council. The fee shall be paid at the time of filing such application. Upon issuance of a business license, the application fee shall be applied to license tax. (Ord. 86-008 § 1(1), 1986)

5.04.110 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 said applicant pursuant to the provisions of this chapter. (Ord. 611 § 11, 1970)

5.04.120 Statements and records.

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. (Ord. 611 § 12, 1970)

5.04.130 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; 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 under this chapter;

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

C. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;

D. The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 611 § 13, 1970)

5.04.140 Failure to file statement or corrected statement.

A. The collector is not required to send a renewal notice or bill to any person subject to the provisions of this chapter, and failure to send notice or bill shall not affect the validity of any license fee due under this chapter.

B. If any person fails to file any required 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 persons by means of such information as he may be able to obtain.

C. 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.

D. 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 San Pablo, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen 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 thirty days before the city council. The collector shall give at least ten days’ notice to such person of the time and place of hearing in the manner prescribed in this section for serving notices of assessment. The council 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 in this section for serving notices of assessment. (Ord. 611 § 14, 1970)

5.04.150 Appeal.

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at San Pablo, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. (Ord. 611 § 15, 1970)

5.04.160 Additional power of collector.

In addition to all other power conferred upon him, 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 days, and in such case to waive any penalty that would otherwise have accrued. (Ord. 611 § 16, 1970)

5.04.170 License nontransferable—Changed location and ownership.

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 upon paying a fee of ten dollars have the license amended to authorize the transacting and carrying on of such business under such 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 chapter. For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity defined in this chapter to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 86-008 § 1(2), 1986: Ord. 611 § 17, 1970)

5.04.180 Duplicate license.

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 ten dollars. (Ord. 86-008 § 1(3), 1986: Ord. 611 § 18, 1970)

5.04.190 Posting and keeping licenses.

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 the business for which it is issued. (Ord. 611 § 19, 1970)

5.04.200 License tax—How and when payable.

All licenses issued under this chapter shall be renewable one year from date of issue. During the calendar year 1980 only, certain businesses will be selected administratively for a partial year at a prorated tax for said period, to effectuate the transition to staggered anniversary dates. (Ord. 750, 1979: Ord. 611 § 20, 1970)

5.04.210 License tax—Delinquency penalties—Installment payments.

A. For failure to pay a license tax when due, the collector shall add a penalty of twenty percent of such license on the last day of the first month after the due date, an additional thirty percent after the last day of the second month, and an additional fifty percent after the last day of the third month after the due date.

B. No license 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 in monthly installments or more often, extending over a period of not to exceed one year.

C. 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 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’s fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this section, but no penalties shall accrue on account of 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. (Ord. 86-008 § 1(4), 1986; Ord. 611 § 21, 1970)

5.04.220 License tax—Fixed place of business.

Every person engaged in a fixed place of business in the city in any trade, calling, occupation or other means of livelihood, and not as an employee of another, and not specifically licensed by other sections of this chapter, shall pay an annual license tax upon the average number of employees employed in such business, or eighty dollars for the first employee, fifteen dollars each for the next twenty-four employees, and ten dollars each for each additional employee. The average number of employees shall be determined by ascertaining the total number of hours of service performed by all employees during each year, and dividing the total by the number of hours of service constituting a year’s work by one full-time employee, according to the custom governing such employments. (Ord. 86-008 § 1(5), 1986: Ord. 706 (part), 1977: Ord. 611 § 22, 1970)

5.04.230 Advertising vehicles.

Every person engaged in the business of advertising by means of any vehicle containing loudspeakers, etc., on public streets in the city shall pay a fee of five dollars per day for each vehicle payable in advance. (Ord. 706 (part), 1977: Ord. 611 § 36, 1970)

5.04.240 Apartments and motels.

Every person carrying on the business of operating an apartment building or motel of four units or more, shall pay an annual license fee of fifty dollars and in addition shall pay twenty dollars for each and every rental unit contained therein; provided however, that any unit used for living quarters of the owner or manager of such property shall be exempt from the provisions of this section. (Ord. 86-008 § 1(6), 1986: Ord. 706 (part), 1977: Ord. 611 § 25, 1970)

5.04.250 Auctioneers.

Every person carrying on the business of auctioneer shall pay a license fee of fifty dollars per day or two hundred twenty dollars per year. (Ord. 86-008 § 1(7), 1986: Ord. 706 (part), 1977: Ord. 611 § 24, 1970)

5.04.260 Automobile wrecking and wrecked parts establishments.

Every person engaged in carrying on or operating an automobile wrecking establishment or a wrecked parts establishment, or a combination of both such establishments, shall pay an annual license fee therefor in advance in the sum of one hundred dollars. (Ord. 86-008 § 1 (8), 1986: prior code § 16.34: Ord. 129 § 23; Ord. 64 § 4)

5.04.270 Contractors and subcontractors.

Every person engaged in the business of doing contracting or subcontracting work in the city shall pay a license fee as provided in Section 5.04.220; however, such person may elect to pay quarterly at the rate of fifty dollars per quarter, plus five dollars per employee. (Ord. 86-008 § 1 (9), 1986: Ord. 706 (part), 1977: Ord. 611 § 33, 1970)

5.04.280 Delivery vehicles.

Every person who makes deliveries within the city from or to a point inside or outside the city by means of a motor vehicle on a regular basis shall pay a license fee of eighty dollars per year for the first vehicle and ten dollars for each additional vehicle. (Ord. 86-008 § 1(10), 1986: Ord. 706 (part), 1977: Ord. 611 § 31, 1970)

5.04.290 Entertainment.

Every person transacting and carrying on the businesses enumerated in this section shall pay a license as follows:


Business	Fee
Movie Theater or drive-in theater	$220.00 per year
Cabaret	220.00 per year
Skating rink	220.00 per year
Dancehall	220.00 per year plus $20.00 per event
Pool or billiard room	80.00 per year, plus $20.00 per table
Bowling alley	80.00 per year plus $20.00 per alley

(Ord. 86-008 § 1 (11), 1986: Ord. 706 (part), 1977: Ord. 613 § 1, 1970: Ord. 611 § 32, 1970)

5.04.295 Sales of firearms.

Every person who engages in the business of selling, transferring, or leasing firearms shall pay a license fee as determined by City Council Resolution. Such resolution shall be published in the same manner and within the same time as ordinances are required to be published. (Ord. No. 94-010, Enacted, 07/18/94)

5.04.300 Itinerant shows, carnivals, fortunetellers, spiritualist, palmist and hawkers.

Every person transacting and carrying on the businesses enumerated in this section shall pay a license fee as follows:


Business	Fee
Itinerant show	$ 60.00 per day, plus $10.00 per day for each mechanical ride
Circus	420.00 per day
Carnival	420.00 per day
Rodeo	120.00 per day
Hawkers	40.00 per day
Fortunetellers, palmists or spiritualists: Transient	80.00 per day
San Pablo resident, 2 years, with fixed place of business	60.00 per month
San Pablo resident with no fixed place of business	60.00 per day

(Ord. 86-1008 § 1 (12), 1986: Ord. 86-005 § 3, 1986: Ord. 706 (part), 1977: Ord. 611 § 28, 1970)

5.04.310 Mechanical amusement machines.

Every person engaged in owning, operating, or possessing in his place of business, in addition to any other fees provided for in this chapter, shall pay annually a license fee for each device or machine at the following rate:


Type of Machine	Fee
Mechanical music machine	$ 25.00 per year
Photographic machine	20.00 per year
Weighing machine	4.00 per year
Weight-guessing machine	12.00 per year
Amusement or game-of-skill machine not provided for under Section 5.04.315	12.00 per year
Other vending machines which operate for fifteen cents or more	10.00 per machine

(Ord. 86-008 § 1(13), 1986: Ord. 82-003 § 3, 1982: Ord. 719 § 1 (part), 1978: Ord. 706 (part), 1977: Ord. 640 § 2, 1972: Ord. 611 § 34, 1970)

5.04.315 Electronic/mechanical games.

A. Every person engaged in owning, operating or possessing in his place of business three or less of any machine, apparatus, contrivance, appliance, or device or combination thereof which may be operated or played upon by the placing or depositing therein any coin, check, slug or ball, or any other article or device, or by paying therefor either in advance of or after use, involving in its use either skill or chance, including, but not limited to pinball machine, electronic video game, or any other similar machine or device, shall pay forty-five dollars per year for each such machine, game or device located in the city, or one percent of the annual gross receipts for each of said machine, apparatus, contrivance, appliance, or device, whichever sum is greater.

B. If more than three electronic/mechanical games as described in subsection A of this section are located in one place of business, or such use is a major component of a business, in addition to any other fees provided for in this chapter, a registration fee of one hundred fifty dollars per year shall be paid, plus forty dollars per year for each machine, apparatus, contrivance, appliance, or device, or one percent of the annual gross receipts for each machine, apparatus, whichever sum is greater.

C. Each electronic/mechanical game licensed pursuant to the provisions of this section shall have affixed to it in a conspicuous place, where possible, or otherwise in a conspicuous place in its immediate vicinity, the license issued therefor.

D. License fees established in subsections A and B of this section shall be adjusted annually according to the Consumer Price Index for the San Francisco Bay Area; the calendar year 1981 is hereby established as the base year for annual adjustments and the same shall be automatic without necessity of further litigation, but in no event shall license fees be less than that as established by this section.

E. Nonconforming Amortization. Any electronic/mechanical game machine in any zone within the city as of March 1, 1982, shall, within thirty days after the effective date of the ordinance codified in this chapter, either comply with the provisions of this code or terminate the nonconforming use, ownership, operation or possession. (Ord. 82-003 § 1, 1982)

5.04.320 Mobile home courts.

Every person carrying on the business of operating a mobile home court or providing mobile home parking space shall pay annually a license fee of fifty dollars and in addition shall pay fifty dollars per year per individual mobile home space within a mobile home park. (Ord. 86-008 § 1 (14), 1986: Ord. 706 (part), 1977: Ord. 611 § 27, 1970)

5.04.330 Peddlers and solicitors.

Every person engaged in the business of peddling or soliciting shall pay a license fee of ten dollars per day payable in advance; provided, however, that any person carrying on the business of peddling or soliciting and having a fixed place of business in the city or serving regular customers in the city shall pay a license fee of fifty dollars per quarter payable in advance. Ice cream trucks shall pay a license fee of eighty dollars per year. (Ord. 86-008 § 1 (15), 1986: Ord. 719 § 1 (part), 1978: Ord. 706 (part), 1977, Ord. 611 § 30, 1970)

5.04.340 Professional businesses.

A. Every person carrying on any of the businesses listed in this section shall pay annually a license fee of eighty dollars, plus fifty dollars for each associate plus the employee fees enumerated in Section 5.04.220: Accountant, auditor, architect, attorney, chiropractor, doctor, dentist, engineer, optician, optometrist, real estate broker, veterinarian.

B. It is the intent of this chapter than an associate of any incorporated professional association such as attorneys, doctors, dentists, etc., shall pay a license fee of fifty dollars regardless of whether such group is incorporated or consists of a partnership. (Ord. 86-008 § 1 (16), 1986: Ord. 706 (part), 1977: Ord. 611 § 23, 1970)

5.04.350 Roominghouses.

Every person carrying on the business of operating a roominghouse containing two or more rental units shall pay an annual license fee of fifty dollars and in addition shall pay six dollars for each and every room contained therein; provided however, any one or more rooms used for the living quarters of the owner or manager of such property shall be exempt from the provisions of this section. (Ord. 86-008 § 1 (17), 1986: Ord. 706 (part), 1977: Ord. 611 § 26, 1970)

5.04.360 Taxicabs.

Every person engaged in the business of operating a vehicle for hire or taxicab shall pay a license fee of sixty dollars plus twenty-five dollars for each vehicle. (Ord. 706 (part), 1977: Ord. 611 § 29, 1970)

5.04.370 Vending machines.

Every person who is carrying on the business of renting, leasing, lending or otherwise distributing or supplying coin-operated vending machines while retaining title thereto shall pay an annual fee based on the annual gross receipts attributable to business conducted in the city as follows:


Gross Receipts	Fee
$ 0.00 to $ 1,000.00	$20.00
1,001.00 to 5,000.00	30.00
5,001.00 to 15,000.00	60.00
Over 15,000.00	4.00 per $1,000.00

(Ord. 86-008 § 1(18), 1986; Ord. 719 § 1 (part), 1978: Ord. 706 (part), 1977: Ord. 640 § 3, 1972: Ord. 611 § 35, 1970)

5.04.375 Gross receipts—Reporting.

A. Reporting. Each person required to pay a license fee based partially or totally on gross receipts shall submit to the city license collector a sworn statement setting forth such information concerning his business during the preceding fiscal year as may be required to enable the tax collector to ascertain the tentative amount of the license tax to be paid pursuant to this section and chapter. If actual information is not available, the applicant shall submit an estimate of the gross receipts for the period covered by the license. The actual license tax shall be ascertained within thirty days following the period covered by the license on the basis of the statement upon which the tentative tax is ascertained for the ensuing year, at which time the licensee shall pay any underpayment of tax and be entitled to credit or reimbursement for any overpayment of tax.

B. Revocation. Any license to conduct a business issued by the city in connection with which the city imposes a license fee or tax upon any activity within the city, may be revoked for failure of the licensee to report to the city the gross receipts from such machines. The city may demand an audit of any such licensee and require him to submit a copy of the State Sales and Use Tax Returns and/or copy of the State Franchise Tax Board Returns filed relative to such machines and a copy of any other tax statement filed with any government entity by him or by any other individual or firm owning, renting, leasing or operating such machines, disclosing the gross receipts received from owning, renting, leasing, or operating such machines. (Ord. 82-003 § 2, 1982)

5.04.380 Other business.

Every person engaged in providing for the general public any service other than those specifically enumerated in this chapter shall pay a fee in accordance with Section 5.04.220. (Ord. 706 (part), 1977: Ord. 611 § 37, 1970)

5.04.385 Rate adjustment.

All business license taxes payable under this chapter for ensuing years after 1986-87, beginning with the fiscal year which starts July 1, 1987, with the exceptions of the rates in Sections 5.04.370 and 5.04.375 (gross receipts taxes), shall be adjusted upward or downward six percent for each cumulative six percent change from the March 1987 figure in the San Francisco Bay Area Consumer Price Index to the Revised Consumer Price Index for Urban Wage Earners and Clerical Workers for the San Francisco-Oakland Bay Area as published by the Department of Labor for the month of February prior to the fiscal year in which the rate adjustment is applicable. The business license administrator shall compute such changes each year. (Ord. 86-008 § 1 (19), 1986)

5.04.390 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. A reasonable attorney’s fee for prosecuting such action shall be awarded to the city. (Ord. 611 § 40, 1970)

5.04.400 Remedies cumulative.

All remedies prescribed under his 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. (Ord. 611 § 41, 1970)

5.04.410 Rules of procedure.

The collector shall make rules of practice and procedure not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the administration of the provisions of this chapter. (Ord. 611 § 38, 1970)

5.04.420 Enforcement.

A. 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 of this chapter as may from time to time be required by the collector or the city council.

B. The collector in the exercise of the duties imposed upon him under this chapter, and acting through his deputies or duly authorized assistant, may 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. 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 in this chapter, and demand an exhibition of its license. Any person having such license theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of an infraction and subject to the penalties provided for by the provisions in this chapter. It is 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 the provisions. (Ord. 677 § 1 (part), 1975; Ord. 611 § 39, 1970)

5.04.430 Violation—Penalty.

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring the license or permit provided for in this chapter shall be deemed guilty of an infraction, and upon conviction thereof shall be punishable as provided in Section 1.08.020. (Ord. 677 § 1 (part), 1975; Ord. 611 § 42, 1970)

5.04.440 Claims for refund.

Except as provided in Section 5.04.070 of this chapter, all claims for a refund of the business license tax shall be governed by Chapter 1.24 of this code. In the absence of error in the determination of the amount of a license tax paid, there shall be no refund of any license tax, nor any part or portion thereof, under any circumstances. (Ord. 97-004 § 3)