Chapter 5.04 BUSINESS LICENSES

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes and is not intended for purposes of regulation. (Ord. 78-09 § 1: prior code § 10-1.101)

5.04.020 Definitions.

Words and phrases not specifically defined in this chapter shall have the meaning ascribed to them as defined in the following sources:

A. Sections 17.04.140, 17.40.020 and other applicable sections of this code;

B. The Compassionate Use Act of 1996 (California Health and Safety Code Section 11362.5);

C. The Medical Marijuana Program Act (California Health and Safety Code Sections 11362.7 through 11362.83); and

D. The California Attorney General’s Guidelines for the Security and Non-Diversion of Marijuana Grown for Medical Use issued in August 2008.

For the purpose of this chapter, certain words and phrases are defined, and certain provisions shall be construed as herein set forth, unless it shall be apparent from their context that a different meaning is intended.

“Business” means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

“City” means the city of Winters.

“Contractor” means any person, except an owner who contracts for a project with another person who is licensed by the state of California as a contractor or architect or registered civil engineer acting solely in his or her professional capacity, who in any capacity other than as an employee of another with wages as the sole compensation, undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or herself or 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, including the erection of scaffolding or other structures or works in connection therewith.

“Engaged in business” means the conducting, operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant or otherwise.

“Fixed place of business” means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to said business.

“License” means the certificate issued by the city to the taxpayer upon payment of a tax prescribed by this ordinance evidencing payment of such tax.

“Licensee” means any person who holds a valid current license issued to him or her under this chapter.

“Person” means any domestic or foreign corporation, firm, association, syndicate, joint-stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society or individual operating for profit.

“Shall” is mandatory, “may” is permissive.

“Tax collector” means the director of finance (city administrator) of the city. “Deputy tax collector” shall be the public works director, any building inspector, the chief of police, any police officer or any other city official or employee so designated by the tax collector.

“Temporary stationary location” means the premises occupied in the city for the purpose of selling and making immediate delivery or offer of any goods, wares, merchandise or things in the possession of the seller from a vehicle or temporary structure which is parked or placed at a stationary location such that passers-by are encouraged or solicited in any manner to stop and make purchases of such goods, wares, and merchandise or things. (Ord. 2011-05 § 3(a); Ord. 88-07 (part); Ord. 78-09 §§ 2.1-2.6, 2.8-2.12: prior code § 10-1.102 (part))

5.04.030 Other licenses, permits, taxes, fees or charges.

Nothing in this chapter contained shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirement for any license or permit required by any other ordinance or resolution of city or of its council, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax fee or other charge imposed, assessed or required by any other ordinance or resolution of the city or of its council. (Ord. 78-09 § 2.7: prior code § 10-1.102(part))

Article 2. General License Provisions

5.04.040 License required—Illegal businesses prohibited.

No person shall transact and carry on a business in the city without first procuring a license therefor, except that no license shall be required of any person for any mere delivery in the city of any property purchased or acquired in good faith from such person at his or her regular place of business outside the city, where no intent by such person is shown to exist to evade the provisions of this article. Notwithstanding any provision of this chapter, no person shall transact, perform, engage in and carry on in the city of Winters any business, trade, profession, calling, use or occupation that cannot be, or is not, conducted or carried out without being in violation of state or federal law, or this code, and no license shall be issued for any such business, trade, profession, calling, use, or occupation.

There are imposed upon all persons engaged in business in the city, license taxes in the amounts hereinafter in this chapter prescribed. It is unlawful for any person, either for himself or herself or for any person, to commence, transact or carry on any business in the city not excluded by this chapter without having first procured a license from the city so to do, or without complying with any and all provisions contained in this chapter. The carrying on of any business without having a license hereunder from the city so to do, or without complying with any and all provisions of this chapter shall constitute a separate violation of this chapter for each and every day that such business is so carried on.

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. 2011-05 § 3(b): Ord. 78-09 § 3.1: prior code § 10-1.201)

5.04.050 Unlawful business not authorized.

No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business in violation of any ordinance of the city. (Ord. 78-09 § 3.2: prior code § 10-1.202)

5.04.060 Application for license.

Every person required to have a license under the provisions of this chapter 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 therein required and as may be reasonably necessary to properly determine the amount of the license tax to be paid by the applicant. (Ord. 78-09 § 3.3: prior code § 10-1.203)

5.04.070 Duration of licenses.

No license shall be issued hereunder for a term in excess of one year from the anniversary date. (Ord. 78-09 § 3.4: prior code § 10-1.204)

5.04.080 License taxes—Where payable.

All license taxes imposed hereunder 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, Winters California. (Ord. 78-09 § 3.5: prior code § 10-1.205)

5.04.090 License taxes—When payable.

All license taxes imposed hereunder shall be paid in advance, except where otherwise specifically provided, and shall be due and payable at the following times:

A. Annual business license taxes: on the first day of the month during which the original license was issued.

B. Thirty day temporary license: thirty (30) days or as otherwise specified from the date of issuance.

C. 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 chapter, including any business license taxes that would not otherwise by payable until the close of the business license tax period during which termination occurs or until the time of paying the tax for the next succeeding business license tax period, shall be due and payable on the date of termination. (Ord. 78-09 § 3.6: prior code § 10-1.206)

5.04.100 Business license taxes—Delinquency dates.

Unless otherwise specifically provided under other provisions of this chapter, all business license taxes required to be paid hereunder shall he deemed delinquent if not paid within thirty (30) days after payment is due as provided for Section 5.04.090. (Ord. 78-09 § 3.7: prior code § 10-1.207)

5.04.110 Penalty for delinquency.

Any person who fails to pay any business license taxes required to be paid by this chapter within the time required shall pay a penalty of fifty (50) percent of the amount of the tax in addition to the amount of such tax, and he or she shall pay an additional ten (10) 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 (100) percent of the amount of the business license tax due. (Ord. 78-09 § 3.8: prior code § 10-1.208)

5.04.120 Refunds.

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. Refunds may be made by the tax collector pursuant to the provisions of the first sentence of this section, provided that: (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 (b) the tax collector is satisfied, that the claimant is entitled to the refund under the provisions of the first sentence of this section.

Any decision of the tax collector made under this section shall be final unless the same is appealed to the city council within ten (10) days after notice thereof given in the same manner as provided for giving of notice of assessment under Section 5.04.650(B). The procedure for appeal set forth in Section 5.04.660 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. 78-09 § 3.9: prior code § 10-1.209)

5.04.130 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 chapter shall not be deemed to be separate places of business or branch establishments. (Ord. 78-09 § 3.10: prior code § 10-1.210)

5.04.140 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 he but one license issued to him or her. (Ord. 78-09 § 3.11: prior code § 10-1.211)

5.04.150 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 chapter shall be required to pay the license tax and obtain a separate and independent license pursuant to the appropriate provisions thereof, and shall be subject to all the provisions of this chapter. (Ord. 78-09 § 3.12: prior code § 10-1.212)

5.04.160 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 ($2.00). (Ord. 78-09 § 3.13: prior code § 10-1.213)

5.04.170 Licenses not transferable—Amended licenses for changed location.

Licenses issued pursuant to this chapter 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 chapter be applied in whole or in part to the payment of any tax due or to become due from any other person.

When a licensee transfers its principal place of business to a new location, the licensee must immediately notify the tax collector of its new location and present its license for amendment to show the new address. (Ord. 78-09 § 3.14: prior code § 10-1.214)

5.04.180 Exhibiting licenses.

Every person having a license under the provisions of this chapter for engaging in business at fixed place of business shall keep such license posted for exhibition while in force in some conspicuous place in his or her place of business. Every person having such a license and not having a fixed place of business, shall carry such license with him or her 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. 78-09 § 3.15: prior code § 10-1.215)

5.04.190 Vehicle identification stickers.

Any licensee who uses vehicles in the conduct of his or her business shall be required to prominently display within such vehicle a sticker, device, sign or license facsimile which shall have printed thereon the words: “Winters, 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 shall determine. (Ord. 78-09 § 3.16: prior code § 10-1.216)

5.04.200 Licensing of ambulance companies.

Yolo County Ordinance No. 849, pertaining to the licensing of ambulance companies, is adopted by reference, pursuant to Government Code Section 50022.9.

Any person violating any of the provisions of this section shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisonment. (Ord. 79-03 §§ 1, 2: prior code § 10-1.217)

Article 3. License Fees and Taxes

5.04.210 Generally.

All taxes except those otherwise specifically taxed, shall be one set rate. (Ord. 78-09 § 4: prior code § 10-1.301)

5.04.220 Most businesses.

Every person engaged in business in the city whether or not at a fixed place of business in such city, in the business of:

A. Selling at retail any goods, wares, merchandise or other things of value;

B. Manufacturing, fabrication, processing, producing, growing, wholesaling or jobbing any goods, wares, merchandise or other things of value;

C. Any profession or semi-profession;

D. Contractors including subcontractors; or

E. Any other business or businesses; shall pay to the city unless such business is otherwise specifically taxed by other provisions of this chapter, an annual license tax of sixty dollars ($60.00) per annum except as specified elsewhere in this chapter. (Ord. 78-09 § 4.1: prior code § 10-1.302)

5.04.230 Apartment, rental units.

Rental units to include houses, or apartments shall be licensed at the rate of four dollars ($4.00) per dwelling unit per annum. Rental unit as licensed in this chapter shall include two or more dwelling units offered for rent by any one person. (Ord. 78-09 § 4.2: prior code § 10-1.303)

5.04.240 Hotels, motels.

Hotels and motels shall be licensed at the rate of three dollars ($3.00) for each dwelling unit per annum. (Ord. 78-09 § 4.3: prior code § 10-1.304)

5.04.250 Trailer parks.

Trailer parks shall be licensed at the rate of two dollars ($2.00) for each trailer space per annum. (Ord. 78-09 § 4.4: prior code § 10-1.305)

5.04.260 Delivery and trucking—Sale within the city.

For delivery, trucking or sales to any retail dealer, or manufacturer within the city possessing a valid city business license, or to any public agency the license fee, shall be ten dollars ($10.00) per person or per vehicle for thirty (30) days or an annual business license as provided elsewhere in this chapter. (Ord. 78-09 § 4.5: prior code § 10-1.306)

5.04.270 Delivery, trucking, installation and service—Point of sale outside of city.

The license fee for delivery, trucking, installation or service under contractual agreement where the point of sale was conducted outside the city shall be ten dollars ($10.00) for thirty (30) days per vehicle, person or firm or an annual business license as provided elsewhere in this chapter. (Ord. 78-09 § 4.6: prior code § 10-1.307)

5.04.280 Carnival, circus, parade.

Any carnival, circus, parade or procession shall pay a license fee of two hundred dollars ($200.00) per day. (Ord. 78-09 § 4.7: prior code § 10-1.308)

5.04.290 Concessions or rides.

Concessions or rides other than carnivals including miniature train, merry-go-round, ferris wheel, loop-o-plane or other devices of similar character shall pay a fee of ten dollars ($10.00) per ride or device for thirty (30) days or sixty dollars ($60.00) per year. (Ord. 78-09 § 4.8: prior code § 10-1.309)

5.04.300 Close out, bankruptcy or fire sale.

The license fee for closeout, bankruptcy business, fire damage or other similar goods, wares, or merchandise sales shall be sixty dollars ($60.00) for the first thirty (30) days, plus ten dollars ($10.00) per day over thirty (30) days. (Ord. 78-09 § 4.9: prior code § 10-1.310)

5.04.310 Bazaar or craft fair.

The promoter or coordinator of any occasional bazaar or crafts fair shall pay a fee of ten dollars ($10.00) per day for the entire event. This section shall only apply to occasional bazaars, craft fairs and the like where individual artisans display for purpose of sale only such goods, crafts and works which they have personally created. (Ord. 78-09 § 4.10: prior code § 10-1.311)

5.04.320 Astrology and fortune telling.

Every person who carries on, practices or professes to practice the business or art of astrology, palmistry, phrenology, life-reading, fortune-telling, caromancy, clairvoyance, crystal-gazing, hypnotism, mediumship, prophesy, augury, or divination, and demands or receives a fee directly, either as a gift, donation, or otherwise, or who gives an exhibition thereof at any place where an admission fee is charged, shall pay one hundred ($100.00) dollars per week. (Ord. 78-09 § 4.11: prior code § 10-1.312)

5.04.330 Home occupations.

Commencing, transacting or carrying on any business in the home in a residential zone where the annual gross receipts are one thousand ($1,000.00) dollars or less shall be governed by Section 5.04.380. Home occupations whose gross receipts exceed one thousand ($1,000.00) dollars shall pay a license fee as, provided in Section 5.04.220. In addition, all provisions in the zoning ordinance shall be met. (Ord. 78-09 § 4.12: prior code § 1.313)

5.04.340 Maximum tax per each location of branch.

The maximum amount required to be paid by any person under the provisions of this section for engaging in any business or businesses at any one location or branch in the city shall be three hundred ($300.00) dollars. (Ord. 78-09 § 4.13: prior code § 10-1.314)

5.04.350 License tax increases based on cost of living.

Using July 1, 1978 as the first day of the base year, whenever the consumer price index for the state of California as computed by the California Department of Industrial Relations, Division of Labor Statistics, increases or decreases by ten (10) percent, the tax collector shall notify the city council. Upon such notification the city council may increase license fees by the cost of living increase rounded off to the nearest dollar. Such increases shall take effect on July first of each year. (Ord. 78-09 § 4.14: prior code § 10-1.315)

5.04.360 Youth day committee—Non-alcoholic beverage permit.

In any year in which the youth day committee applies for a parade permit, it may at the same time apply for a franchise and exclusive permit for the sale of non-alcoholic beverages and food on the public streets and sidewalks designated on the proposed parade route. A daily franchise fee of ten ($10.00) dollars shall accompany the application. If the parade permit is issued, then, unless the city clerk or chief of po1ice finds that the public health or safety will be adversely affected, the city may also issue an exclusive franchise for the sale of non-alcoholic beverages and food along the parade route during the hours designated for the parade. Violation of this section shall be a misdemeanor and shall be punishable by a fine identified in Section 5.04.670. Any person selling or offering to sell non-alcoholic beverages or food in an area during the hours designated by the franchise shall be in violation of this section. (Ord. 2003-04 § 2: prior code § 10-1.316)

5.04.370 Unlawful activities.

A. Peddling. It is unlawfu1 for any person to peddle, solicit, hawk, vend or attempt to vend any merchandise, goods, wares, insurance or other tangible or intangible things, or distribute samples to the occupants or owners of any residence or dwelling place in the city limits without having been invited or requested to do so by the owner or occupant. Nothing in this section precludes door-to-door solicitation of businesses in commercial and industrial zones, provided that solicitation does not extend to owners or occupants of any residence or dwelling within or on the fringes of the aforementioned zones.

B. Handbills. It is unlawful for any person to distribute or cause to be distributed in the city, any handbills or any printed or written advertising matter by placing or causing the same to be placed in any automobile, mailbox, or yard or on any porch or to attach the same to any part of any house, apartment house or other building, where the occupant thereof has complained about the distribution of such advertising matter on his or her premises or objected to. The provisions of this section shall not be construed to apply to any legal notices permitted or required by law to be posted upon or affixed to any part of any dwelling house, apartment house, other building or premises.

C. Close out sales.

1. It is unlawful for any person to advertise or conduct any sale of goods, wares or merchandise, at retail, that is represented as a bankrupt, insolvent assignees, adjusters, trustees, executors, administrators, receivers, wholesalers, jobbers, manufacturers, closing out, liquidation, closing stock, fire or water damage sale, or any other sale which is by representation or advertisement intended to lead the public to believe that the person conducting such sale is selling out or closing out the goods, wares or merchandise of any business for less than the current or going retail price thereof, in the city, without first filing the inventory provided in subsection (C)(2) with the city clerk, and obtaining from him or her a license to do so, to be known as a “closing out sale license.’

2. The inventory required by subsection (C)(1) of this section shall contain a complete and accurate list of the stock of goods, wares and merchandise to be sold at any sale for which a license is required by this section, together with the wholesale price thereof. This inventory or list shall be signed by the person seeking the license, or by a resident agent thereunto authorized, and by affidavit to the foot thereof he or she or such agent shall swear or affirm that the information therein given is full and true and known by him or her or such agent to be so.

3. It is unlawful to sell, offer or expose for sale at any such sale, or to list on such inventory, any goods, wares or merchandise which are not the regular stock of the store or other place, the business of which is to be closed out by such sale, or to make any replenishments or additions to such stock for the purposes of such sale during the time thereof, or to fail, neglect or refuse to keep accurate records of the articles or things sold, from which records the city clerk may ascertain the kind and quantity or number sold.

4. The provisions of this section shall not be applicable to trustees in bankruptcy, executors, administrators, receiver or public officer’s action under judicial process. (Ord. 88-07 § 7(part): prior code § 10-1.317)

Article 4. Exemptions and Exclusions

5.04.380 Minimum gross receipts.

Any person transacting business within the city and having a fixed place of business in the city or operating out of his or her home in the city and having gross receipts for the license tax year of less than one thousand ($1,000.00) dollars shall not be required to pay a license tax, provided, however, such person shall be required to comply with all the provisions of this chapter pertaining to transacting business within the city and may be required by the tax collector to file a statement certifying to the fact that his or her gross receipts from such business transacted within the city were less than one thousand ($1,000.00) dollars within such license year.

This exemption shall apply to persons whose place of business, whether it be a fixed place of business or the individual’s home, is maintained for said business purposes for at least three months out of each license year. (Ord. 78-09 § 5.1: prior code § 10-1.401)

5.04.390 Minors.

Every natural person of the age of sixteen (16) years and under whose annual gross receipts from any and all businesses are one thousand ($1,000.00) dollars or less, shall be exempt from payment of any license tax under the provisions of this chapter. (Ord. 78-09 § 5.2: prior code § 10-1.402)

5.04.400 Charitable organizations.

The following organizations shall be exempt from the payment of a business license tax under the provisions of this chapter:

Any charitable institution, organization or association organized for charitable purposes and conducted for charitable purposes only. (Ord. 78-09 § 5.3: prior code § 10-1.403)

5.04.410 Charitable entertainments.

Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes and not for private gain shall he exempt from the payment of any business license tax under the provisions of this chapter. (Ord. 78-09 § 5.4: prior code § 10-1.404)

5.04.420 Certain organizations, entertainments.

The following organizations or associations shall be exempt from the payment of any business license tax imposed by the provisions of this chapter upon any of the following businesses, entertainments, or activities:

A. Any religious, fraternal, student cooperative, educational, military, state, county or municipal organization or association for the conducting of any business which business is open to the members thereof only and not open to the public;

B. Any religious, fraternal, educational, military, state, county or municipal organization or association, for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be used wholly for the benefit of such organization and not for private gain of any person;

C. Any student organization, association or cooperative sanctioned by the educational institution from which the membership is drawn, for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event when the receipts derived are to he used wholly for the benefit of such organization and not for private gain of any person;

D. Any organization or association for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance, or athletic event, when the use of the premises upon which such activity is conducted or staged is a municipal use. Municipal use is a use or performance which benefits the city as a whole or an organization or activity which benefits the city as a whole, and which is sponsored by an organization deriving all or part of its income from the city, or is for the benefit of an organization or activity supported in whole or part by the city, or is for the benefit organization or activity supported in whole or part by the city. (Ord. 78-09 § 5.5: prior code § 10-1.405)

5.04.430 Definition of receipts for private gain.

For the purposes of Sections 5.04.410 and 5.04.520, the payment of necessary expenses incurred in the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event from the receipts derived therefrom shall not be deemed to be the use of such receipts for private gain of any person. (Ord. 78-09 § 5.6: prior code § 10-1.406)

5.04.440 Employees.

Any natural person engaged in any of the businesses, professions, of the businesses, professions, or occupations herein before mentioned in this chapter solely as an employee or any other person conducting, managing or carrying on any such business, in the city, and not an owner, partner, associate or principal in such business, shall be exempt from payment of any business license tax on the business, profession or occupation. (Ord. 78-09 § 5.7: prior code § 10-1.407)

5.04.450 Interstate commerce.

Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any business license provided for in this chapter upon the ground that such license casts a burden upon his for her right to engage in commerce with foreign nations or among the several state or conflicts with the regulations of the United States Congress respecting interstate commerce shall file a verified statement with the tax collector, disclosing the interstate or other character of his or her business entitling such exemption. Such statement shall state the name and location of the company or name firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his or her address, the kind of goods, wares, or merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish such claim for exemption. (Ord. 78-09 § 5.8: prior code § 10-1.408)

5.04.460 Disabled veterans.

Any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor and who is a voter of this state, shall be entitled to a license under the provisions of this chapter, without payment of tax therefor, to distribute circulars or to hawk, peddle and vend any goods, wares, or merchandise owned by him, except spirituous, malt, vinous, or other intoxicating liquor, provided however, that such person first exhibit to the tax collector, upon applying for such license, satisfactory evidence of his or her eligibility therefor. (Ord. 78-09 § 5.9: prior code § 10-1.409)

5.04.470 Blind persons.

Any blind person or any indigent person who by reason of the infirmities of age, loss of limb or other disabling cause is unable to obtain livelihood by other means than street vending or entertaining or house-to-house selling shall be entitled to a tax-exempt license. For all persons who are not bona fide residents of the city, this exemption shall not cover a period which exceeds two days in any one month. (Ord. 78-09 § 5.10: prior code § 10-1.410)

5.04.480 Claims for exemption.

Any person desiring to claim exemption from the payment of a license tax shall make application therefor upon forms prescribed by the tax collector and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this chapter, the tax collector shall issue a free license to such person which shall show upon its face that the license tax is exempt. This section shall not apply to natural persons engaged in any business solely as an employee of another person and not as an owner, partner, associate or principal in such business. (Ord. 78-09 § 5.11: prior code § 10-1.411)

5.04.490 Revocation of exemption.

The tax collector may revoke any free license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to an exemption from payment of a license on the business for which such license is granted. Notice of revocation shall be given in the same manner and within the same time as is provided for notices of assessment in Section 5.04.650 and the licensee shall have the same right of hearing and of appeal as is provided in Sections 5.04.650 and 5.04.660. (Ord. 78-09 § 5.12: prior code § 10-1.412)

5.04.500 Exclusions.

Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:

A. Any gas or electric or other public utility which pays to the city a tax under any franchise agreement with the city;

B. Banks, including national banking associations to the extent provided by Article XIII, Section 16, Subdivision 1(a) of the State Constitution;

C. Insurance companies and associations to the extent provided by Article XIII, Section 14 of the State Constitution;

D. Any person whom the city is not authorized to license for revenue purposes only because of any law or constitution of the United States or the state of California.

The tax collector may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed. (Ord. 78-09 § 5.13: prior code § 10-1.413)

Article 5. Issuance Procedures

5.04.510 Application.

Every person required to have a license under the provisions of this chapter shall make application for the same to the tax and license collector of the city. Such application shall be a written statement upon a form provided by the tax and license collector.

The application shall set forth such information as may be therein required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant. (Ord. 78-09 § 5.6: prior code § 10-1.501)

5.04.520 Limitations on issuance.

A. No business license shall be issued until the applicant for such business license shall present to the tax and license collector a certificate of occupancy where such certificate of occupancy is required by the building code or other ordinances of the city; provided such certificate of occupancy shall not be required from an applicant for a business license where the application is for a business without a fixed place of business in the city.

B. Where the application is for a business regulated or supervised by any department or departments of the city, the application shall be referred to such department or departments, and no business license shall be issued until such application has been approved by such department or departments.

C. Where the application is for a newly established business, an established business at a new location or a business which is operated as a nonconforming use or under a use permit, such application shall be referred to the planning department and no business license shall be issued until such application has been approved by the planning department. (Ord. 78-09 § 6.2: prior code § 10-1.502)

5.04.530 New license application.

New applicants for a business license under this section must file in duplicate with the tax collector a sworn application in writing on a form to be furnished by the tax collector which shall give the following information:

A. Name and description of the applicant;

B. Address; business and residence;

C. Brief description of the nature of the business and the goods to be sold and in the case of products of farm or orchard, whether produced or grown by the applicant;

D. If employed, the name and address of the employer and relationship;

E. Length of time for which the right to do business is desired;

F. If a vehicle is to be used, a description of the same, together with license number or other means of identification;

G. Evidence as to the good character and business responsibility of the applicant as will enable an investigator to properly evaluate such character and business responsibility. (Ord. 78-09 § 6.3: prior code § 10-1.503)

Article 6. Administration and Enforcement

5.04.540 License tax a debt.

The amount of any license tax and penalty imposed by 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 hereunder from the city so to do shall be liable to an action in name of the city in any court of competent jurisdiction for the amount of the license tax and penalties, on such business. (Ord. 78-09 § 7.1: prior code § 10-1.601)

5.04.550 Evidence of liability.

In any action brought under or arising out of any of the provisions of this chapter the fact that a party thereto represented himself or herself as engaged in any business for the transaction of which a license is required hereunder, or that such party exhibited a sign indicating such business, shall be conclusive evidence of the liability of such party to pay for a license for such business. (Ord. 78-09 § 7.2: prior code § 10-1.602)

5.04.560 Clerk to issue license.

It shall be the duty of the city clerk to prepare and issue a license under this chapter for every person liable to pay a license hereunder. He or she shall state in each license the amount thereof, the period of time covered thereby, the name of the person to whom issued, the occupation licensed and the location or place of business where such occupation is to be carried on. (Prior code § 10-1.603)

5.04.570 One act doing business.

For the purpose of this chapter, any person shall be deemed to be in business and subject to the provisions of this chapter who does one act of selling, offering for sale, or taking an order for any goods, wares, merchandise, article, thing or service, or offering or soliciting for compensation the rental or any automobile for hire, or furnishing or offering to furnish for compensation bail to any person in any criminal proceeding, or of making a delivery. (Ord. 78-09 § 7.3: prior code § 10-1.604)

5.04.580 Duty to enforce.

It shall be the duty of the tax collector and he or she is directed, to enforce each and all of the provisions of this chapter, and the chief of police and chief building inspector shall render such assistance in the enforcement of this chapter as may from time to time be required by the tax collector. Each department of the city which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such a permit when appropriate. (Ord. 78-09 § 7.4: prior code § 10-1.605)

5.04.590 Inspection and examination of places of business.

The tax collector in the exercise of the duties imposed upon him or her and acting through his or her deputies, may inspect and examine all places of business in the city to ascertain whether or not the provisions of this chapter have been complied with. (Ord. 78-09 § 7.5: prior code § 10-1.606)

5.04.600 Inspection of licenses.

The tax collector and each of all of his or her deputies and any police officer and any building inspector shall have the power and authority to enter, free of charge, and at any reasonable time any place of business or place where construction is being performed and request an exhibition of license certificate as required to be licensed by this chapter. (Ord. 78-09 § 7.6: prior code § 10-1.607)

5.04.610 Compromise of claims.

The tax collector, with the written approval of the city attorney and subject to the provisions of this chapter may compromise a claim for business tax where the portion of the claim proposed to be released is one hundred ($100.00) dollars or less; and with the approval of the city council may approve such claim where the portion proposed to be released amounts to more than one hundred ($100.00) dollars. (Ord. 78-09 § 7.7: prior code § 10-1.608)

5.04.620 Rules and regulations—Apportionment.

The tax collector may make such rules and regulations as are not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business license tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state of California, as the case may be, the tax collector may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the city attorney prior to becoming effective. (Ord. 78-09 § 7.8: prior code § 10-1.609)

5.04.630 Deficiency determinations.

If the tax collector is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of the tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the bases of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within one year thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Section 5.04.660. (Ord. 78-09 § 7.9: prior code § 10-1.610)

5.04.640 Payments made by mail.

Whenever any payment, statement, report, request or other communication received by the tax collector is received after the time ordinance for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this chapter for the receipt thereof, or whenever the tax collector is furnished substantial proof that the payment, statement, report, request or other communication was in fact deposited in the United States Mail prior to the time prescribed for receipt thereof, the tax collector may regard such payments, statement, report, request or other communication as having been timely received. (Ord. 78-09 § 7.10: prior code § 10-1.611)

5.04.650 Assessment—Administrative remedy.

A. Under any of the following circumstances, the tax collector may make and give notice of an assessment of the amount of tax owed by a person hereunder:

1. If the person has not filed any statement or return required under the provisions of this chapter;

2. If the person has not paid any tax due under the provisions of this chapter;

3. If the person has not, after request by time tax collector, filed a corrected statement or return, or furnished to the tax collector adequate substantiation of the information contained in a statement or return already filed, or paid any additional amount of tax due under the provisions of this chapter.

The notice of assessment shall separately set forth the amount of any tax known by the tax collector to be due or estimated by the tax collector, after full consideration of all information within his knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this chapter, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.

B. The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the United States Mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the business license issued to him or her or to such other address as he or she shall register with the tax collector for the purpose of receiving notice provided under this chapter; or, should the person have no license issued to him or her and should he or she have no address registered with the tax collector for such purpose, then to such person’s last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States Mail.

C. Within ten (10) days after the date of service the person may apply in writing to the tax collector for a hearing on the assessment. If the application for a hearing before the tax collector is not made within the time herein prescribed, the license tax assessed by the tax collector shall become final and conclusive. Within thirty (30) days of the receipt of any such application, unless a later date is agreed to by the tax collector and the person requesting the hearing. Notice of such hearing shall be given by the tax collector to the person requesting such hearing not later than five days prior to such hearing. At such hearing the applicant may appear and offer evidence why the assessment as made by the tax collector should not be confirmed and fixed as a license tax. After such hearing the tax collector shall determine and re-assess the proper tax to be charged and shall forthwith give written notice thereof to the licensee in the manner hereinabove prescribed for giving notice of assessment. (Ord. 78-09 § 7.11: prior code § 10-1.612)

5.04.660 Appeal.

Any person aggrieved by any decision of an administrative officer with respect to the issuance or refusal to issue a license hereunder, or with respect to the amount of a license tax payable hereunder may, after exhausting other administrative remedies available to him or her appeal to the city council by filing written notice of appeal with the city clerk within ten (10) days after the final administrative decision. The notice shall briefly state the grounds relied upon for such appeal. If such notice of appeal is filed within the time prescribed, the city council shall, within thirty (30) days after filing of the notice of appeal with the city clerk, cause the matter to be set for hearing before the council within sixty (60) days from and after the date of filing of the notice of appeal with the city clerk, unless a later date is agreed to by the council and by the appellant. The council shall cause notice of the time and place of such hearing to be given by the city clerk to the appellant and to the tax collector not less than ten (10) days prior to the time of such hearing. The city clerk shall give such notice by serving it personally, or by depositing it in the United States Mail in Winters, California, postage prepaid, addressed to the appellant at the address shown on the notice of appeal, or if not shown on the notice, at the address of appellant appearing on his or her last license record. The council may continue the hearing from time to time. At such hearing, the council shall consider all evidence offered by the appellant and by the city. The determination of the council shall be final and conclusive, and notice thereof shall be served upon appellant in the manner prescribed above for service of notice of the hearing. The amount of any license tax finally determined, as provided in this section, shall be due and payable as of the date the original license tax was due and payable, together with any penalties which may be due thereon; provided however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant no penalty shall attach by reason of any delinquency. In the event no appeal is taken to the council from a decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or with respect to the amount of the license tax, the decision of such administrative officer or agency shall become final and conclusive on expiration of the time fixed for appeal to the council. (Ord. 78-09 § 7.12: prior code § 10-1.613)

5.04.670 Penalty for violation.

A. Any person violating any of the provisions of this chapter or any regulation or rule passed in accordance therewith, including failure to apply for and obtain a business license for any activity so regulated by Section 5.04.040 intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided, shall be guilty of an infraction as determined by the city’s enforcing officer.

B. Each violation shall be documented in writing by the city’s enforcing officer and sent by certified mail to the operator of the business in violation. Failure to respond to the notice by either abating the violation or by filing a business license application within thirty (30) days receipt of the notice shall constitute an additional violation.

C. A violation determined to be an infraction is punishable by a fine of one hundred dollars ($100.00) for the first violation, one hundred fifty dollars ($150.00) for the second violation, and two hundred dollars ($200.00) for a third and any subsequent violations. Infraction penalties become past due if not paid to the city in full within thirty (30) days of issuance. Penalty payments shall be cumulative, with a fine of two hundred fifty dollars ($250.00) due after the second infraction notice, a fine of four hundred fifty dollars ($450.00) due after the third infraction notice, and so on.

D. The city may take legal action through small claims court to collect all past due penalties. (Ord. 96-05: Ord. 78-09 § 7.13: prior code § 10-1.614)

5.04.680 Conviction for violation section not waiver of license.

The conviction and punishment of any person for failure to pay the required license tax shall not excuse or exempt such person from any civil action for the license tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all license taxes. (Ord. 78-09 § 7.14: prior code § 10-1.615)