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HomeMy WebLinkAboutOrd 720-1976ORDINANCE NO. 720-76 AN ORDINANCE LICENSING THE TRANSACTIONS AND CARRYING ON OF CERTAIN BUSINESSES, TRADES, PROFESSIONS, CALLINGS AND OCCUPATIONS IN THE CITY OF SOUTH SAN FRANCISCO, FOR THE PURPOSE OF RAISING MUNICIPAL REVENUE AND PROVIDING A PENALTY FOR THE VIOLATION THEREOF. THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO DOES ORDAIN AS 'FOLLOWS: ARTICLE 1 DEFINITIONS SECTION 1. GENERAL DEFINITIONS. For the purpose of this Ordinance certain words and phrases are defined and certain provisions shall be con- strued as herein set out, unless it shall be apparent from their context that a different meaning is intended. Words used in the present tense shall include the future, the plural shall include the singular and the masculine shall include the feminine and neuter, and vice versa. 1.1 "Average Number of Persons Employed" means the number of employees .determined in accordance with one of the following methods: (a) 'The number of employees shall be the average whole number of employees as · reported for Worker's Compensation, Unemployment Compensation or Social Security purposes covering the twelve-month period closest to the date of application for a license or renewal; (b) where a formal payroll, budget or cost-accounting system is employed, the whole number of employees shall be derived by ascertaining the total number of hours of service performed by all employees in South San Francisco during the previous year and dividing such total hours by the number of hours of service constituting a year's work of ore full-time employee according to the custom or laws governing such employment; or (c) a method of computation which is substantially equivalent to (a) or (b) approved by the Collector. 1.2 "Business" as used in this Ordinance includes professions, trades and occupations and all and every kind of calling whether or not carried on for profit. 1.3 "City" as used in this Ordinance shall mean the City of South San Fran- cisco, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form. 1.4 "Collector" means the finance director or other city officer charged with the administration of this Ordinance. 1.5 "Employee" means all persons engaged in the operation or conduct of the business, whether as owner, any member of the owner's family, partner, manager and any and all other persons employed or working in said business. 1.6 "Engaging in business" means commencing, carrying on, conducting, man- aging or continuing in business or the exercise of corporate or franchise powers, or engaging in liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. 1.7 "Fixed place of business" means a place of business regularly kept open, with someone in charge thereof for the transaction of the particular business engaged in during the hours customary to transact such business. 1.8 "Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business, or common law trusts, societies, and individuals transacting and carrying Qn any business in the City, other than as an employee. 2. 1.9 1.10 1.11 "Sale" or "Sell" means the making of any transfer of title, in any man- ner or by any means whatsoever, to property for a price, and to serving, suPplying or furnishing for a price of any property fabricated or made at the special order of consumers who do or do ~ot furnish directly or indirectly the specifications therefor, and a transaction whereby the possession of property is transferred, but the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplatiOn of the law. "Specific Definitions" means business classifications as described in this Ordinance. "Sworn Statement" or "Declaration under Oath" means an affidavit sworn to before a person authorized to take oaths, or a declaration or cer- tification made under penalty of perjury. ARTICLE 2 GENERAL PROVISIONS SECTION 2. GENERAL PROVISIONS. The following are the general provisions of this Ordinance. 2.1 Appeal. Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue such license or other administrative decision may appeal to the City Manager by filing a notice of appeal with the Collector. The City Manager shall thereupon fix a time and place for hearing such appeal. The Collector 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 South o 2.2 San Francisco, California, postage prepaid, addressed to such person at his last-known address. The City Manager shall have authority to deter- mine all questions raised on such appeal and he may approve, modify or disapprove the decision oF the Collector. No such determ(nat(on shall conflict with any substantive provision of this Ordinance. Apportionment. None of the license taxes provided for by this Ordinance shall be so applied as to occasion an undue burden upon interstate com- merce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the State of California; 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 his method of business and such other 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 written approval of the City Manager, shall fix as the license tax for the applicant, an amount that is reason- able 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 determine a license tax 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 Ordinance. 4. 2.3 2.4 Business Requlated by Other Ordinances. Persons required to pay a license tax for transacting and carrying on any business under this Ordinance shall not be ~eli~ed from the 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. Payment of the license tax and issuance of a receipt or business license does not constitute a permit to carry on the busi- ness in violation of other City Ordinances and the Collector may requite proof of an occupancy permit prior to issuance of the business license. Classification of Business Disputed. In any case where a licensee or an applicant for a l~cense believes that his individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished ~rom other businesses of the same kind, he may applyto the Collector for reclassification. Such application shall contain such information as the Collector may deem necessary and required in order to determine whether the applicant's individual business is properly classified. The Collector shall then conduct an investigation follo~ing which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the Collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once in one (1) year. The Collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at South San Francisco, California, postage prepaid, addressed to the appli- cant at his last-known address. Such applicant may, within fifteen (15) days after the mailing or serving of such notice, make written request to the Collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the Collector shall cause the.matter to be set for hearing before the City Manager within fifteen (15) days. The Collector shall give the applicant at least ten (10) days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the applica- tion for reclassification. The City Manager shall consider all evidence adduced and his findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for service of notice of the action taken on the application for reclass- ification. 2.5 Collector's Duties - Administration and Collection. The Collector shall administer this Ordinance, collect and receive all license taxes ?equired by this Ordinance and keep an accurate record thereof. 2.6 Collector's Duties - Rules and Regulations. The Collector may make rules and regulations not inconsistent with the provisions of this Ordinance as may be necessary or desirable to aid in the administration and enforce- ment of the provisions of this Ordinance including reexamination and cor- rection of returns and payments. 2.7 Collector's Duties - Enforcement. It shall be the duty of the Collector, and he is hereby directed to enforce each and all of the provisions of this Ordinance, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Collector or the City Manager. 6. The Collector in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this Ordinance have been complied with. 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 herein, and demand an exhibi- tion 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 of this Ordinance. \ 2.8' Conviction for Violation Not A Waiver of License. The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction. 2.9 Effect of Ordinance on Past Actions - Unexpired Licenses. Neither the adoption of this Ordinance nor its superseding of any portion of any other Ordinance of the City shall in any manner be construed to affect prosecution for violation of any other Ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordi- nance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. 2.10 2.11 Where a license for revenue purposes has been issued to any person by the City and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term bf such license has not expired, then the license tax prescribed for said business by this Ordinance shall not be payable until the expi- ration of the term of such unexpired license. Evidence of Doinq Business. When any person shall by use of signs, circu- lars, cards, telephone book, or newspapers, advertise,'hold out, or represent 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 con- ducting a business in the City. Exemptions. Nothing in this Ordinance 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 of California from the payment of such taxes as are herein prescribed. Any person claiming an exemption pursuant to this section shall file a sworn statement with the Collector stating the facts upon which exemp- tion 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 Ordinance. The Collector shall, upon a proper showing contained in the sworn state- ment, issue a license to such person claiming exemption under this section 2.12 without paymentto the City of the license tax required by this Ordi- nance. An exemption so granted because of physical infirmity, unavoidable mis- fortuhe, or unavoidable poverty shall be limited to one license for a single business. An exemption so granted to a non-profit corporation shall be based on the Collector's determination that said corporation, institu- tion, association or'organization (1) is so classified pursuant to the revenue laws and regulations administered by the Internal Revenue Service and the State of California, (2) is being conducted only for non-profit purposes and receipts and assets are not used in whole or part for the private gain of any person. Such an exemption shall not be granted to promoters employed by a non-profit corporation, institution, association or organization. The Collector, after giving notice and a reasonable opportunity for hear- ing to a licensee, may revoke any license granted pursuant to.the pro- visions of this section upon information that the licensee is not entitled to the exemption as provided herein. Exemption - Interstate Commerce. Every peddler, solicitor or other person i claiming to be entitled to exemption from the payment of any license provided for in this Ordinance alleging that such license casts an unreasonable burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce shall file a verified statement with the Collector, disclosing the interstate or other character of his business entitling such exemption. Such statement shall state the name and location of the company or firm for which the orders e 2.13 2.14 2.15 are to be solicited or secured, the name of the nearest local or state manager if any, and his address,, the kind of goods, wares or merchandise to be delivered, the place from which the same are to be shipped or for- warded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the State of California, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to, establish such claim of exemption. A copy of the order blank, contract form or other papers used by such per- son in taking orders shall be attached to the affidavit for the informa- tion of the Collector. Extension of Time - Statements and Applications. 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 (30) days, and in such case to waive any penalty that would otherwise have accrued, except that 7 % simple interest shall be added to any tax determined to be payable. License Tax A Debt. The amount of any license tax and penalty imposed by the provisions of this Ordinance shall be deemed a debt to the City. An action may be commenced in the name of said City in any court of compe- tent jurisdiction, for the amount of any delinquent license tax and penalties. Penalty. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this Ordinance shall be guilty of an infraction. (a) Any person convicted of an infraction for violation of an Ordinance of the City of South San Francisco, is punishable by (1) a fine not 10. exceeding FiftY Dollars ($50.00) for a first violation, (2) a fine not exceeding One Hundred Dollars {$100.00) for a second violation of the same Ordinance within one year, or (3) a fine not exceeding Two Hundred Fifty Dollars ($250.00} for each additional violation of the same Ordinance within one year. {b} Each such person shall be guilty of a separate offense for each and every day during any portion of which any violation of any pro- vision of the Ordinances of the City of South San Francisco is com- mitted, continued or permitted by any such person, and he shall be punishable accordingly. 2.16 Refunds of Overpayment. Whenever the amount of any license tax, penalty or interest has been paid more than once or has been erroneously or illegally collected by the City under this Ordinance it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which said claim is founded, is filed with the Collector within three years from the date of payment. The claim shall be audited by the Collec- tor and shall be made on forms provided by the City. If the claim is approved by the Collector, the excess amount collected may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected, and the balance may be refunded to such per- son, his administrators or executors. 2.17 Remedies Cumulative. All remedies prescribed hereunder shall be cumula- tive and the use of one or more~remedies by the City shall not bar the use ofany other remedy for the purpose of enforcing the provisions hereof. 2.18 Revenue Measure. This Ordinance is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. 11. 2.19 Severability. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for an~ reason held to be invalid or uncon- stitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity.of the remaining portions of this Ordinance. The City Council of this City hereby declares that it would haVe adopted this Ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. ARTICLE 3 LICENSE APPLICATION DECLARATION AND RELATED PROVISIONS SECTION 3. LICENSE APPLICATION DECLARATION AND RELATED PROVISIONS. following are the license application declaration and related provisions. 3.1 The Application - First License. UpOn a person making application for the first licenSe' to be issued hereunder or for a newly-established business, such person shall furnish to the Collector a sworn declaration, upon a form provided by the Collector, including but not limited to the follow- ing 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 residences of those owning said business; (4) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof; (5) In all cases where the amount of license tax to be paid is measured by gross receipts, 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) In all cases where the amount of license tax to be paid is measured in whole or in part by the number of employees, the applicant 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; (7) If the application is for..a business regulated by the Contractor's .License Law of the State of California, the applicant shall include in the declaration or furnish separately as required by the Col- lector, the class of license issued by the State, date of issuance, number and effective date. If the business is exempt, the applicant shall furnish proof thereof; (8) Any further information which the Collector may require to enable him to issue the type of license applied for and determine the license tax to be paid. If the amount of the license tax to be paid by the applicant is measured by gross receipts, or in whole or in part by the number of employees, he shall estimate the gross receipts or the number of employees for the period to be covered by the license to be issued. Such estimate, if 13. 3.2 3.3 accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing the actual gross receipts or number of employees during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this Ordinance,~ after deducting from the payment found to be due, the amount paid at the time such first license was issued. The Collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him the sworn declaration and paid the license tax as herein required. Branch License~ A separate license must be obtained for each branch estab- lishment 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 con- nection with and incidental to a business licensed under the provisions of this Ordinance shall not be deemed to be separate places of business or branch establishment. Content of License. Every person required to have a license under the provisions of this Ordinance shall make application as hereinafter prescribed for the same to the Collector of the City, and upon the payment of the 14. 3.4 prescribed license tax the Collector shall issue to such person a license which shall contain the following information: (1) The name of the person to whom the license is issued; (2) The business licensed; (3) The place where such business is to be transacted and carried on; (4) The date of the expiration of such license; (5) The number and date of issuance of a certificate of occupancy if applicable; and (6) Such other information as may be necessary-for the enforcement of the provisions of this Ordinance. Declaration Not Conclusive and Maintenance of Records. No declarations or 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 hereunder. Such declarations or 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 hereby author- ized 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. All persons subject to the gross receipts license tax computation of this Ordinance shall keep complete records of business transactions, includ- ing sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. All persons subject to the number of employees in whole or in part in the license tax computation of this Ordinance shall keep complete records of business transactions, 15. including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow author- ized representatives of the Collector to examine said records at reason- able times' and places. 3.5 Duplicate License. A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee submitting proof of such fact, and at the time of filin§ such statement paying to the Collector a duplicate license fee of Ten Dollars ($10.00). 3.6 Examination of Books, Records and Witnesses. The Collector or any authorized employee is authorized to examine the books, papers and records of any person subject to this Ordinance for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the license fees due. Every person subject to the provisions of this Ordinance is required to furnish to the Collector, or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations. The Collector is authorized to examine any person under oath and compel the production of books, papers and records for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the license fees due under the Business License Tax. 3.7 Information Confidential. It shall be unlawful for the Collector or any person having an administrative duty under the provisions of this O~di- nance to make known in any manner whatever the business affairs, opera- tions, or information obtained by an investigation of records and equipment 16. of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book Containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this section shall be construed to prevent: (1) 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 Ordinance, or collecting taxes imposed hereunder; (2) The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena; (3) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City; (4) The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be col- lected, interest and penalties; further provided, however, that the 17. 3.8 3.9 (6) City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby; The disclosure of the names and address6s of persons to whom licenses have been issued, and the general type or nature of their business, and in the event of such disclosure the Collector may charge the actual cost incurred in furnishing the information. The disclosure by way of public meeting or otherwise of such infor- mation 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; (7) The disclosure of general statistics regarding taxes collected or business done in the City. Peddlers' and Solicitors' Identification. The Police Department shall issue an identification card to each person licensed as a peddler or soliCitor and each employee for use in conducting said businesses. Penalty for Delinquent Taxes. For failure to pay a license tax when due, the Collector shall add a penalty of 10% of said license tax on the thirieth day after the due date thereof and an additional 15% on the sixtieth day after the due date thereof. No license or sticker, tag, plate, or symbol 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 18. 3.10 the Collector, to pay such delinquent taxes, plus 7% simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one (1) year. 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 (30) 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 attor- ney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided here- inabove, 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. Posting or Carrying License on Person. (a) Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license posted in a conspic- uous 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. (c) Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment 19. 3.11 included in the measure of a license tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equip- ment the identifying sticker, tag, plate, or symbol .which has been issued therefor at such locations as are designated by the Collec- tor. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued. (d) No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the.Collector, or to give away, sell, or transfer such identifying sticker, tag,.plate, or symbol to another person, or to permit its use by another person. Renewal Declaration. 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 state- ment, 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 Ordinance, and a declaration substantially in the following form: I declare, under penalty of making a false declara- tion, that I am authorized to make this statement, 20. 3.12 3.13 and that to the 'best of my knowledge and belief it is a true, correct and complete statement made in good faith for the period stated. Time for License Tax Payment and Permissible Proration. Unless other- wise specifically provided, all annual license taxes, under the pro- visions of this Ordinance, shall be due and payable in advance on the first day of January of each year, provided that license taxes covering new operations, commenced after the first day of January may be prorated as follows: (a) a business commenced more than three (3) months after the beginning of the calendar year, and less than six (6) months after the-beginning of the calendar year, three-fourths of the annual license tax shall be paid; (b) a business commenced more than six (6) months after the beginning of the calendar year, and more than three (3) months before the end of the calendar year, one-half of the license tax shall be paid; and (c) a business commenced more than nine (9) months after the beginning of the calendar year, one-fourth of the license tax shall be paid. Taxes for other licenses shall be due and payable as set forth in this Ordinance. Transfer of License. No license granted or issued under the Business License provisions of this Ordinance shall be in any manner transferred or assigned, or authorize any person other than the person named in the license to carry on the business therein named or to transact such busi- ness in any place other than the place or location therein named without the written approval of the Collector endorsed thereon. At the time such license is assigned or transferred or the place of location for 21. the carrying on of such business is changed, the person applying for such transfer or change shall pay the Collector a fee of Ten Dollars ($10.00) for each assignment or transfer. 3.14 UnlaWful to Conduct Business Without a License. There are hereby imposed upon the businesses, trades, professions, callings and occupations speci- fied in this Ordinance license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from said City so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this Ordinance. 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 of California. 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 Ordinance. 3.15 Vehicle Tags. It is unlawful for any person to drive or operate, or use or cause to be driven, operated or used, any vehicle in the conduct of his business within the City without the vehicle tag attached as herein required, or to remOve or deface or cover up same, or to place such vehicle tag upon any vehicle other than a vehicle used by the appli- cant in his business, or drive or operate or cause to be driven or operated, any such vehicle more than thirty days after the expiration of the period for which any license was issued without payment of a new license fee. Subsequent to the issuance of any business license and 22. prior to the expiration date, any licensee using any vehicle in his business for which a tag has not been issued, shall procure a tag for such vehicle from the Collector. Upon the payment of a business license fee, the Collector shall deliver to the licensee one suitable tag repre- senting such business license, which tag shall be securely fastened at a conspicuous place upon such vehicle. ARTICLE 4 LICENSE TAX PROVISIONS SECTION 4. LICENSE TAX'PROVISIONS. The following are the license tax provisions. Every person transacting and carrying on the businesses herein enumerated shall pay a license tax as follows: 4.1 Auctioneer means a person who, except at court sales, sells or offers for sale any real or personal property at auction. 4.1.1 License Tax. The license tax is $100 per day payable in advance for each day an auction is to be conducted. 4.1.2 List of Property. Five days before the auction'sale, the applicant for the license shall file with the Collector an itemized list identi- 4.2 4.2.1 fying and describing the property to be auctioned. Business and Professional Services means any business providing ser- vices, repairs or improvements to or on real property, renting or leas- ing personal property to businesses or persons, or providing services to persons such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops and photographic studios. License Tax. The license tax is $50 per year plus $3.00 for each employee with a maximum tax of $500 commencing January 1, 1977, and $750 commencing January 1, 1978, if the business or professional service 23. 4.3 4.4 4.5 4.5.1 is not specifically taxed by a provision of this Ordinance, in which event such specific tax shall apply. Businesses, Callings, Occupations, Professions and Trades not specif- ically licensed by this Ordinance or exempted by the provisions of this Ordinance shall pay a tax of $50 plus $3.00 for each employee. Callings Not Specifically Licensed. The tax is set forth in Section 4.3. Coin Operated Machine Distributors and Operators. (a) A coin operated machine means a machine, device, contrivance or apparatus which upon deposit of a coin, plate, disc, slug, or key into a slot, receptacle or other opening or for payment of a consideration permits participa- tion in a lawful game or offers amusement, information, music, goods or services; (b) Distributor means any person who as owner, agent, employee or otherwise distributes, places, installs or delivers a coin operated machine to any premises in the City for use by the patrons of said premises, or who keeps or stores coin operated machines in the City for the purpose of so distributing, placing, installing or deliver- ing same; (c) Operator means any person who as owner, lessee, employee, agent or otherwise maintains or keeps on a premises in the City for , use of the patrons of said premises a coin operated machine. License Tax. The license tax shall be based on the gross receipts of the business directly attributable to the business activity conducted within the City, computed as follows: 24. GROSS RECEIPTS $ 0 - $20,000 20,001 50,000 50,001 - 70,000 70,001 - '80,000 80,001 - 90,000 90,001 - 100,000 100,000 - AND OVER OPERATOR'S DISTRIBUTOR'S TAX TAX $ 3o $ 500 40 525 50 550 60 575 70 600 80 625 90 650 4.6 4.6.1 4.7 4.7.1 Construction Contractor means a person conducting, carrying on a busi- ness and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does him- self or by or through oth'ers, construct, alter, repair, add to, sub- tract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure project, development or improvement, including excavation and moving of earth, rock, sand and similar materials or filling and grading of land, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, acting as a general contractor, prime contractor, subcontractor or specialty contractor. License Tax. The license tax is $100 for a general or prime contrac- tor and $75 for a subcontractor or specialty contractor. Junk Collector means any .person who goes from place to place for the purpose of engaging in or carrying on the business of collecting, buy- ing or selling either at wholesale or retail, any old rags, bottles, sacks, cans, papers, metals or any other worn out or discarded material. License Tax. The license tax is $50.00. 25. 4.8 4.8.1 4.9 4.9.1 4.10 4.10.1 4.11 4.11.1 Junk Dealer means any person having a fixed place of business in the City and who is engaged in carrying on the business of buying or sell- img, either at wholesale or retail, any old rags, bottles, sacks, cans, papers, metals or any other worn out or discarded material. License Tax. The license tax is $100. Manufacturer means a person who makes, contrives or produces by indus- trial art or process any goods, wares, merchandise, substance or com- modity. License Tax. The license tax is $50 plus $3.00 for each employee with a maximum tax of $500 commencing January 1, 1977; $625 commencing January 1, 1978; and $750 commencing January 1, 1979. Medium means a person who carries on, practices or professes to prac- tice the business or gives an exhibition of astrology, palmistry, phren- ology, life-reading, fortunetelling, cartomancy, clairvoyance, clair- audience, crystal-gazing, hypnotism, mediumship, prophecy, augury, divination, magic or necromacy and demands or receives directly or indirectly a fee or thing of value or a gift or donation therefor, or. who',gives an exhibition thereof at any place where admission is charged. License Tax. The license tax is $500. Pawnbroker means and includes every person conducting, managing or carrying on the business of lending money, either for himself or any other person, upon any pledged personal property,, personal security, or purchasing personal property and reselling or agreeing to resell such articles to the vendor, or other assignee, at prices previously agreed upon. License Tax. The license tax is $400. 26. 4.12 4.12.1 4.13 4.14 Peddler means any person going from house to house, place to place, or in or along the streets, within the City of South San Francisco, selling and making immediate delivery or offering for sale and immedi- ate delivery, any goods, wares, merchandise, or anything of value, in possession of .the peddler, but shall not include selling and deliver- ing, and offering to sell and deliver (1) items of food and drink for human consumption to regular customers alon§ established routes where such sales and deliveries and offers of sale and delivery are made only to such regular customers on the premises of their place of resi- dence or their place of employment or business, in accordance with invitations previously made to such vendor to make regular calls at specific intervals at such premises for the purpose of making sales and deliveries of such items of food and drink, or (2) such goods, wares and merchandise to manufacturers, wholesalers, jobbers, or retailers in said items. License Tax. The license tax is $280 plus $10.00 per day for each person employed in such business in the City in excess of two pgrsons. prOfessional Services. The tax is set forth in Section 4.2. Professional - Semi-Professional Related Business means a person engaged in each of the following or any cOmbination thereof; As accountant, advertising, analyst, appraiser, architect, artist, assayer, attorney; As bacteriologist, bail bond broker, broker, business opportunity broker, business and safety consultant; As cemetery broker, chemist, chiropodist, chiropractor, collection agency or mercantile agency, commercial artist, commission mer- chant; 27. 4.14.1 As dentist, designer or decorator, discount finance company, drugless practitioner (provided, however, that this section shall not apply to persons who treat the sick through prayeror spiritual means); As electrologist, employment agency, engiheer, entomologist finance company; As geologist; As herb doctor (prescriber); As illustrator or show card writer, insurance adjuster or claims adjuster, insurance broker, investment and investment trust As laboratory, landscape architect, lapidary; As map maker or cartographer; mineral, money lender or money broker, mortician; As naprapath and naturopath; As oculist, oil and gas broker, optometrist, osteopath; As physician, psychiatrist, psychologist; As real estate broker; As stock and bond broker, surveyor; As tax counselor, taxidermist; or As veterinarian. License Tax. The license tax is as follows: (a) One natural person conducting such a business, a tax of $100. (b) Two or more natural persons conducting such a business as an association, partnership, professional corporation, a tax of $100 plus $25.00 commencing January 1, 1977; $50 commencing January 1, 1978; and $75 commencing January 1, 1979, for each natural person participating as an associate, partner or member of the professional corporation. 28. 4.15 4.16 4.16.1 4.17 4.17.1 4.18 '4.18.1 4.19 4.19.1 Professions Not Specifically Licensed. The tax is set forth in Section 4.3. Public Utilities means'public utilities operating within the City except those which pay a City tax pursuant to a franchise. License Tax. The license tax is $2,000. Recreation and Entertainment means bowling alleys, circus or similar exhibition, carnival or similar event, boxing or wrestling exhibition, motion picture exhibitions or any other business providing entertainment, recreation or amusement. License Tax. The license taxes are as follows: (a) Bowling alley, a tax of $40.00 for each alley. (b) Circus or similar exhibition, a tax of $400 for the first day and $100 for each additional day. (c) Carnival or similar event, a tax of $400 for the first day and $100 for each additional day. (d) Boxing orwrestling exhibition, a tax of $100 for each exhibition. (e) Motion picture exhibition', a tax of $0.50 per seat or microphone. (f) Other businesses providing entertainment, recreation or amusement, not specifically taxed by this section or other provisions of this Ordinance, a tax of $100. Rental of Residential Property means~a person conducting or operating a hotel, motel or lodging house containing five or more dwelling units. License Tax. The license tax is $100 plus $4.00 per room. Retail Sales means a person engaged in selling any goods, wares or merchandise at retail not otherwise licensed by this Ordinance. License Tax. The license tax is $50.00 plus $3.00 per employee, with 29. 4.20 4.20.1 4.20.2 a maximum tax of $500 commencing January 1, 1977; $625 commencing January 1, 1978; and $750 commencing January 1, 1979. Solicitor means a person who engages in the business of going from house to house, place to place, or in or along the streets, within the City of South San Francisco, selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise or other things of value for future delivery or for the services to be performed in the future. License Tax. The license tax is $280 plus $10.00 for each partner, agent, employee, servant or crew member soliciting in the City in excess of two persons. Permit. When all conditions precedent have been complied with, the Collector shall issue to the applicant a license or permit, as the case may be, which shall be carried on the applicant's person at all times while conducting the business of solicitor within the City of South San Francisco and, upon request, shall be displayed to any citizen or to police officers and other City officials. Each license or permit, which shall be in the form of a card as above provided, shall bear a picture (1½" x 1½") of the licensee or permittee and shall show, in clearly legible letters and figures, the following information: The name of the City of South San Francisco, the name and address of the licensee or permittee, and the company which he represents, the expiration date, and, in the case of a permit, the name and address of the license holder. In addition, said card shall bear the imprint of the official seal of the City of South San Francisco and the signature of the license clerk, and, further, on the reverse side thereof, shall have the fingerprints of the licensee or permittee. 30. 4.20.3 Police Department Information. Every person engaged in the business of soliciting shall first pay to the Department of Finance the license fee hereinafter specified, and thereafter, prior to receiving such license or permit, or renewal thereof, shall report to the Police Department of the City of South San Francisco and furnish said department with all the following information: (1) Permanent residence address and telephone number of applicant, together with his regular mailing address. (2) Up-to-date medical certificates (not more than ten days old), issued by a licensed physician and establishing that neither the applicant nor any of the persons intended to be employed by him for the pur- pose of soliciting within the City of South San Francisco, includ- ing any and all partners, agents, servants, or crew members, is afflicted with a communicable disease of any type or description. Each person so afflicted shall be denied a license or permit until such time as he shall present a medical certificate showing him to be free from any such communicable disease. (3) Each applicant and all partners, agents, employees, servants, or crew members, shall submit to fingerprinting by said police depart- ment for identification purposes. It shall be the duty of said Police Department to check all of said fingerprints with the Federal Bureau of Investigation and the California Criminal Intelligence Bureau. If said Police Department shall ascertain that the applicant, or any of said persons, shall have a criminal record, or shall be of undesirable character, it shall be the duty of the Chief of Police to report such matter, at the earliest possible date, to the City 31. 4.20.4 4.21 Council, with his recon~endation, and, in the meantime, no license or permit, as the case may be, shall be issued to such person, .pending action by said City Council. If, upon the Police report, such person shall be denied a license or permit, or if he shall withdraw his application after the Police Department has commenced its investigation, he shall be entitled to a refund of the tax paid to the Collector as above specified, provided, however, that there shall be deducted therefrom the sum of Fifty Dollars ($50.00) to be retained by the City as reimbursement for the cost of making each investigation. Exempt Applicants. The provisions of the foregoing section with respect to fingerprinting, health certificates and police investigation shall apply to all persons soliciting within the confines of the City of South San Francisco whether such person is subject to the payment of a business license fee or not. All persons exempt from the payment of such business license fee shall, nevertheless, be required to carry ' a card containing the same information and data as specified in this section, and shall pay to the Collector the sum of Fifty Dollars ($50.00) annually for the purpose of defraying the expense of fingerprinting, police investigation, and preparation of license or permit card, which must be renewed each year. Street Vendor means a person who sells, offers for sale or advertises for sale any goods, wares, merchandise or other thing of value from a tray or stand tn a street, or off his person, or by the means of music, singing, dancing, juggling, tricks, sleight of hand, buffoonery, gym- nastics or by spectacular display, demonstrations, shows or performances calculated to draw a crowd of people. 32. 4.21.1 4.21.2 4.22 4.22.1 4.23 4.23.1 4.24 License Tax. The license tax is $20.00 per day. Location and Limitation. The permit shall specify the location at which said business will De conducted, which shall not be within one thousand feet (1000') of the boundary line of a school, public park or public playground. Temporary Vendor means any person who engages in temporary or transient business in the City, selling goods, wares, merchandise or any other thing of value With the intention of conducting such business in the City for a period of less than six months, and who, for the purpose of carrying on such business, hires, leases or occupies any room, vacant lot, building or other place for the exhibition or sale of goods, wares, merchandise or other thing of value for a period of less than six months, provided, however, that this section shall not apply to sample rooms for the display and taking orders for §oods at wholesale. License Tax. The license tax is $50.00 per day. Trailer and Mobile Home Parks means a place where trailers or mobile homes are placed or parked by use of occupants for dwelling purposes. License Tax. The license tax is $100 plus $4.00 per space. Transportation of Persons and Goods means the carrying of persons, goods, wares, merchandise or other thing of value in the City by a person not otherwise licensed by this Ordinance. 4.24.1 License Tax. The license tax is $50.00 per vehicle plus $3.00 for each employee. 4.24.2 Exemption. All persons paying a tax imp_osed by the Highway Carriers Uniform Business License Tax Act of the State of California shall not be required to pay the license fee imposed by this section with respect to those activities taxed by said Act. 33. ¢ 4.25 -4.25.1 4.25.2 4.26 4.26.1 Warehousing means the maintenance or leasing of warehouse space or storage space. License Tax. The license tax is $50.00 plus $3.00 per employee. Exemption. A licensee operating a warehouse solely for the purpose of servicing the retail, wholesale, or manufacturing activities of such licensee within the City of South San Francisco shall not be subject to a separate license fee for such warehousing operation. Wholesale Sales means sale of goods, wares or merchandise for the purpose of resale in the regular course of business by a person not otherwise licensed by this Ordinance. License Tax. The license tax is $50.00 plus $3.00 for each employee, with a maximum tax of $500 commencing January 1, 1977; $625 commenc- ing January 1, 1978; and $750 commencing January 1, 1979. ARTICLE 5 ORDINANCE REFERENCE SECTION 5. ORDINANCE REFERENCE. This Ordinance shall be known as and may be referred to as the South San Francisco Business License Ordinance. SECTION 6. repealed: 5.1 ARTICLE 6 ORDINANCES REPEALED ORDINANCES REPEALED. The following Ordinances are hereby Ordinance 261. The Ordinance entitled, "An Ordinance Providing for Licens- ing of Business, Professions, Trades, Callings end Occupations in the City of South San Francisco," adopted February 24, 1947. 34. 5.2 Ordinance 306. The Ordinance entitled, "An Ordinance Amending Ordihance No. 261 of the City of South San Francisco Entitled: 'An Ordinance Pro- viding for Licensing of Business, Professions, Trades, Callings and Occupations in the City of South San Francisco' Adopted February 24, 1947," adopted December 18, 1950. 5.3 Ordinance 344. The Ordinance entitled, "An Ordinance Amending Ordinance No. 261 of the City of South San Francisco Entitled: 'An Ordinance Pro- viding for Licensing of Business, Professions, Trades, Callings and Occupations in the City of South San Francisco,' Adopted February 24, 1947," adopted October 19, 1953. 5.4 Ordinance 682-74. The Ordinance entitled, "An Ordinance Amending Ordi- nance No. 261 Designated As the South San Francisco Business License Ordinance," adopted December 18, 1974. 5.5 Ordinance 688-75. The Ordinance entitled, "An Ordinance Amending Ordi- nance No. 261, As Amended, Entitled, 'An Ordinance Providing for Licens- ing of Business, Professions, Trades, Callings and Occupations in the City of South San Francisco,'" adopted April 2, 1975. ARTICLE 7 PUBLICATION AND EFFECTIVE DATE SECTION 7. PUBLICATION AND EFFECTIVE DATE. This Ordinance shall be published once in the Enterprise-Journal, a newspaper of general circulation in the City of South San Francisco, as required by law, and shall become effec- tive thirty (30) days from and after its adoption. 35. ¢ ( Introduced this 17th day of Nove~]oer , 19 7Q ..- ~ Passed and adopted as an Ordinance of the City of South San Francisco at a regular meeting of- the City Council of the City of South. San Francisco this 1st day of December ., 19 76 , by the following vote: AYES, COUNCILMEN Richard A. Battaglia, Emanuele N. Damonte, Terr~ J. Mirri, and Leo Padreddii NOES, " William A. Borba ABSENT, " None ATTEST: City Clerk As Mayor of the City of South San Francisco I do hereby approve the foregoing Ordinance this l~t day of Deoember , 1976 . Mayor 36.