Chapter 5.08
GENERAL LICENSING
Sections:
5.08.020 Unlawful business not authorized.
5.08.030 Application – Required.
5.08.040 Application – Verification.
5.08.060 Proration for new business.
5.08.120 Branch establishments.
5.08.130 Carrying on two or more businesses at one location.
5.08.160 Licenses not transferable.
5.08.180 Vehicle identification stickers.
5.08.010 License required.
A. There are imposed upon all persons engaged in business in the city license taxes in the amounts prescribed in this title. It is unlawful for any person, either for himself or for any other person, to commence transact or carry on any business in the city not excluded by this title without first having procured a license from the city to do so, or without complying with any and all provisions contained in this title. The carrying on of any business without first having a license under this title from the city to do so, or without complying with any and all provisions of this title shall constitute a separate violation of this title for each and every day that such business is so carried on.
B. The license required to be obtained and the tax required to be paid are declared to be required pursuant to the taxing power of the city solely for the purpose of obtaining revenue. (Ord. 923 §3.1, 1977).
5.08.020 Unlawful business not authorized.
No license issued under the provisions of this title shall be construed as authorizing the conduct or continuance of any illegal or unlawful business or any business in violation of any ordinance of the city. (Ord. 923 §3.2, 1977).
5.08.030 Application – Required.
Every person required to have a license under the provisions of this title shall make application for the same, or for renewal of the same, to the Tax Collector of the City. Such application shall be a written statement upon a form or forms provided by the Tax Collector and shall be signed by the applicant under penalty of perjury. The application shall set forth such information as may be required therein and as may be reasonably necessary to properly determine the amount of the license tax to be paid by the applicant. The Tax Collector shall grant or deny the application within 30 calendar days of receipt of a completed application. If the Tax Collector fails to take action on the application within 30 calendar days after a properly completed application is stamped as received, the application shall be deemed granted, subject to strict compliance with this chapter.
(Ord. 1830, Amended, 03/09/2010; Ord. 923 §3.3, 1977).
5.08.040 Application – Verification.
No application 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 tax as is actually due and payable under this title. Each application, and all statements and information contained therein, may be subject to review, audit and verification by the tax collector, his deputies or other authorized employees of the city. All licensees, applicants for licenses and persons engaged in business in the city are required to permit examination of their books, records and papers for the purposes aforesaid. The information or data obtained from such examination or audit, or from any application required under this title, shall be deemed to be confidential, except that such may be used for the purpose of enforcing the provisions of this title. (Ord. 923 §3.4, 1977).
5.08.050 Term.
No license shall be issued under this title for a term in excess of one year. All annual licenses shall expire on April 30th of each year. (Ord. 1380 §1(part), 1989: Ord. 923 §3.5, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.08.060 Proration for new business.
Business licenses and business license taxes for new businesses commencing after the first day of May will be prorated on a monthly basis for the balance of the annual license period. (Ord. 1380 §1(part), 1989: Ord. 923 §3.6, 1977).
(Ord. 1830, Amended, 03/09/2010; Ord. 1634, Amended, 02/11/2000)
5.08.070 Payment.
All license taxes imposed under this title shall be paid to the tax collector in lawful money of the United States, at the office of the tax collector in the city hall. (Ord. 923 §3.7, 1977).
5.08.080 When payable.
All license taxes imposed under this title shall be paid in advance, except where otherwise specifically provided, and shall be due and payable at the following times:
A. Annually, on the first day of May;
B. When a business discontinues, dissolves or otherwise terminates before the expiration of a business license tax period, any taxes accrued and owing to the city under the provisions of this title, including any business license taxes that would not otherwise be payable until the close of the business license tax period during which termination occurs or until time of paying the tax for the next succeeding business license tax period, shall be due and payable on the date of termination. (Ord. 1380 §1(part), 1989: Ord. 923 §.3.8, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.08.090 Delinquency dates.
Unless otherwise specifically provided under other provisions of this title, all continuing business license taxes required to be paid under this title shall be deemed delinquent if not paid on the thirtieth day of April. For new businesses commencing after the first day of May the tax shall be delinquent thirty days after commencement of business. (Ord. 1380 §1(part), 1989: Ord. 923 §3.9, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.08.100 Delinquency penalty.
Any person who fails to pay any business license taxes required to be paid by this title within the time required shall pay a penalty of fifty percent of the amount of the tax in addition to the amount of such tax, and shall pay an additional ten percent of the amount of such tax for each month of continued delinquency after the first month; provided, that the amount of such penalty shall in no event exceed one hundred percent of the amount of the business license tax due for that period. (Ord. 923 §3.10 1977).
(Ord. 1634, Amended, 02/11/2000)
5.08.110 Refunds.
A. No refunds will be made on any amount paid as a license tax except in the case of error on the part of the city in the determination of the amount of the license tax or in the event of double payment for a license.
B. Refunds may be made by the tax collector, pursuant to the provisions of subsection A of this section; provided that, (1) a written claim for the refund, made upon a form provided therefore by the tax collector, stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the tax collector within one year of the date the city received the payment of which refund is sought; and (2) the tax collector is satisfied, on the basis of written business records and other records submitted by the claimant, that the claimant is entitled to the refund under the provisions of subsection A of this section; provided, however, that the tax collector (or his authorized agent) shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the refund claimed by him; and provided further, that no claim for refund shall be allowed if the claimant therefor refuses to allow such examination of his books and business cards after request by said tax collector to do so.
C. Any decision of the tax collector made under this section shall be final unless the same is appealed to the city council within ten days after notice thereof given in the same manner as provided for giving of notice of assessment under Section 5.20.120. The procedure for appeal set forth in Section 5.20.130 shall apply insofar as such procedure is not inconsistent with the provisions of this section. The decision of the city council shall be final and conclusive on any matter appealed to it under this section. (Ord. 923 §3.11, 1977).
5.08.120 Branch establishments.
Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this title shall not be deemed to be separate places of business or branch establishments. (Ord. 923 §3.12, 1977).
5.08.130 Carrying on two or more businesses at one location.
If a person engages in two or more separate businesses at the same location, there shall be but one license issued to him, based on the following means of computation of total license tax:
A flat rate charge for each individual business as required in Section 5.12.010 but in determining the total average number of employees, the total employees for all businesses shall be combined. (Ord. 923 §3.13, 1977).
5.08.140 Concessions.
Every person who operates any business, whether upon a cost, rental or commission basis as a concession or upon rented floor space in or upon the premises of any person licensed under any provision of this title, shall be required to pay the license tax and obtain a separate and independent license pursuant to the appropriate provisions of this title, and shall be subject to all the provisions of this title. (Ord. 923 §3.14, 1977).
5.08.150 Duplicate licenses.
Duplicate licenses may be issued by the tax collector to replace any license previously issued, which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit, paying to the tax collector a fee of two dollars. (Ord. 923 §3.15, 1977).
5.08.160 Licenses not transferable.
A. Licenses issued pursuant to this title are not transferable or assignable by the licensee to any other person, nor shall any tax paid by any person under the provisions of this title be applied in whole or in part to the payment of any tax due or to become due from any other person.
B. When a licensee transfers its principal place of business to a new location, the licensee shall immediately notify the tax collector, on a form provided by the tax collector of the new location. (Ord. 923 §3.16, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.08.170 Exhibiting licenses.
Every person having a license under the provisions of this title for engaging in business at a fixed place of business shall keep such license posted for exhibition while in force in some conspicuous place in his place of business. Every person having such a license and not having a fixed place of business shall carry such license with him at all times while carrying on the business for which the same was granted. Every person having a license shall produce and exhibit the same whenever requested to do so by any police officer or any person authorized to issue or inspect licenses or collect license taxes. (Ord. 923 §3.17, 1977).
5.08.180 Vehicle identification stickers.
Any licensee who uses vehicles in the conduct of his business shall be required to prominently display within such vehicle a sticker, device, sign or license facsimile which has printed thereon the words: “Vacaville, California” or any abbreviation thereof, together with the current term of the license, and shall be in such form and color and contain such other information as the tax collector determines. (Ord. 923 §3.18, 1977).