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HomeMy WebLinkAbout64#�t D I N A N C E AT O. A 140 AN 03DINUTCE OF THE X'W 07 LOS ALTOS 'TILLS LICENSING THE TRANSACTION 1"TD C`RRYING ON OF C_73TAIN BUSI^TESSES, TRADES, PROFESSIONS, CALhIr+GS AbTD OCCUPATIONS IN THE TOUN OF LOS LI'T03 HILLS, FOR ,IIF PURIOSE OF RAISING MUNICIPAL RFV -NUE, ATO PROTrIDI^G A PENALTY FOR THE VIOLATION IIIT;REOF. THE CITY COUNCIL OF THE TO'M OF LOS ALTOS HILLS DOES ORDAIN AS FOLLOWS: SECTION I. DEFINITIONS A) Person. As used in this Ordinance, "person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachu- setts, business, or common law trusts, societies, and individuals transacting and carrying on any business in the Town of Los Altos Hills, other than as an employee. B) Business. As used in this Ordinance, "business" in- cludes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit. SECTION II. R-"VFNUE MEASURE This Ordinance is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. SECTION III. SUBSTITUTE FOR OTHER R',VENUE ORDINAI?CES Persons required to pay a license tax for transacting and carrying on any business under this Ordinance shall not be re- lieved from the payment of any license tax for the privilege of doing Bach business required under any other ordinance of the Town of Los Altos Hills, and shall remain subject to the regulatory provisions of other ordinances. SECTION IV. EFFECT OF ORDINANCE ON PAST ACTIONS .IND OBISG^.TIONS PRF,VIOUSLY XCRUED Neither the adoption of this Ordinance nor its supersed- ing of any portion of any other ordinance of the Town of Los Altos Hills shall in any manner be construed to affect prosecution for vio- lation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal pro- vision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. Nothing in this Ordinance shall be construed to approve, validate, or in any manner permit the expansion or extension of any use within the Town of Los Altos Hills which is not in conformity with the zoning and other ordinances of said Town. SECTION V. LICEITSE RE--�UIRED There are hereby imposed upon the businesses, trades, pro- fessions, callings and occupations specified in this Ordinance licence taxes in the amounts hereinafter prescribed. It shall be unlawful for anvpersosto transa0and carry on any busineAJt0.de, profession; :..ling or occupation in the Town of Los Altos Hills without first ..,ing procured a license from said city so to do or without comply- ;; with any and all applicable provisions of this Ordinance. This Section shall not be construed to require any persra 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 required to obtain a license prior to doing - siness within the city because of conflict with applicable statutes of the United States or of the State of California shall be liable foi �;ayment of the tax imposed by this Ordinance SECTION VI. BRANCH ESTABLISHMLSITS A separate license must be obtained for each branch es- tablishment 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 design- ated in such license; provided that warehouses and distributing plants used in connection 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 establishments. SECTION VII. EXEMPTIONS Nothing in this Ordinance shall be deemed or construed apply to any person transacting and carrying on any business exempt b,•�;irtue of the Constitution or applicable statutes of the United or of the State of California from the payment of such taxes as -.,.a herein prescribed. None of the license taxes provided for by this Ordinance ._.:l be so applied as to occasion an undue burden upon interstate ,,......Crcc. In any case where a license tax is believed by a licensee ... pnlicant for license to place an undue burden upon such commerce, 'ze may apply to the City Clerk for an adjustment of the tax so that it Sball not be discriminatory or unreasonable as to such commerce. Such ;;plication may be made before, at, or within six months after payment the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross,volume of business and such other information as the City Clerk may deem necessary in order to determine the extent, if �:ay, of such undue burden on such commerce. The City Clerk shall then .o: -.duct an investigation, and, after having first obtained the written approval of the City attorney, shall fix as the license tax for the applicant, an amount that is reasonable and non-discriminatory, or if the license tax has already been paid, shall order e, refund of the a- mount over and above the license tax so fixed. In fixing the license tax to be charged, the City Clerk shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount -2- Assessed *as not exU#d the license tax as pro 4ibe by this Ordi- nance. Should the City Clerk deternine the gross receipts measure of license tax to be the proper basis, he nay roquire the applicant to submit, either at the tine of termination of applicant's business in the Town of Los Lltos Hills, or at tha end of each three-month period. s sworn statement of the gross receipts and pay the amount of license t= therefor, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this Ordinance. Lny person claiming an exemption pursuant to this Section shall file a verified statement with the City Clerk stating the facts upon which the exemption is claimed. The City Clerk shall, upon e. proper showing contained in the verified statement, issue a license to such person claiming ex- emption under this Section without payn.ent to the City of the license tax required by this Ordinance. The City Clerk, after giving notice and a reasonable op- portunity for hearing to a, licenseq, may revoke any license granted pursuant to the provisions of this Section upon inforrlation that the licensee is not entitled to the exemption as proviP.ed herein. There shall be exempted from all requirements of this Ordinance all persons lawfully practicing medicine who do not maintain offices within the Town of Los 'otos Hills. Nothing in this Ordinar_ce shall be construed to impose any tax upon ^ home occupation as defined in and permitted by the Zoning Ordinance of the Town of Los i,ltos Hills. SECTION VIII. PUBLICATIOY OR S: -LE OF F7WSP:.PERS. M1GAZINES AND P ERI I C -US The provisions of this Ordinance shall not apply to the publication or sale of newspapers, magazines and other periodicals. This exemption does not apply to job printing activities. SECTION IX. :".FFLIC:.TION - COXA—,,NTS OF LICENSE Every person required to have a. license under the provi- sions of this Ordinance shall make application for the same to the City Clerk of the Town of Los :altos Hills, and upon the payment of the prescribed license tax, the City Clerk shall issue to such person a license which shall contain (1) the name of the person to whom the license is issued, (2) the business licensed, (3) the placo where such business is to be transected and c^.mod ^n, (4) tho rate of the ex- piration of such license, and (5) such other information as may be necessary for the enforcement of the provisions of this Ordinance. SECTION X. ST..TEMENTS NOT CONCIUSIVE No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the Town of Los L1tos Hills from collecting by appropriate action such sun as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and yerifi- cation by the City Clerk, his deputies, or authorized employees of the City, who arc hereby authorized to ex=.ine, audit, and inspect such -3- books and cords offiahy liccr.soc or applicant %0r license, as may ._ necessary in their judgonsnt to verify or ascertain the amount of o,�nse fee due. All licensees, a_,'..ic nts for licenses, and persons engaged business in the Town of :�_s altos Hills are hereby required to per - an examination of such books and records for the purposes afore- s^.id. The information furnished or secured pursuant to this Section .a:zll be confidential. .1ny unauthorized disclosure or use of such in- ormation by ,any officer or employee of the Town of Los .altos Hills shall constitute a, misdeveonor and such officer or employee shall be subject to the penalty provisions of this Ordinance, in addition to any other penalties provided by law. SECTION XI. .'.PPEAL _;ny person aggrieved by any decision of the City Clerk with respect to the issuance or refusal to issue such license may ap- pool to the Council by filing a. notice of appe-1 with the Clerk of the Council. The Council shall thereupon fix a time and place for hear- ing such appeal. The Clerk of the Council shall give notice to such person of the time and place of hearing by serving it personally or by deposited it in the United States Post Office at Los lltos Hills, California, postage prepaid, addressed to such person at his last known address. The Council shall h^.ve authority to determine all questions raised on such ^.ppeal. No such determination shell conflict with any substantive provision of this Ordinance. S "_'ION XII. i.DDITION._L F&W R_OF CITY CI ERR In addition to all other power conferred upon him, the •74ty Clerk shall have the power, for good cause shown, to extend the tirre for filing any require'. sworn statement for a period not exceed- Jr - thirty (30) days, and in such case to waive any penalty that would etlorwise have accrued; sad. shall have the further pow, -r, with the con- sent of the Council, to c=mpromise any claim as to the amount of the 1 -.cense tea due. SECTION XIII. NO LICENSE TR:NSFER..BLE: AMENDED LICENSE FOR CH,'YGED LOU " TION---- No license issued pursuant to this Ordinance shall be transferable; provided, that where a license is issued authorizing a person to transact and czrry on a business at a particular place, such licensee may upon application therefor and paying a. fee of $5.00 have the license emended to authorize the trcnsacting and carrying on of such business under said license at some other location to which the business is or is to be moved. SECTION XIV. UNEXPIRED LICENSES HERETOFORE ISSUED Where a license for revenue purposes has been issued to any business by the Town of Los autos Hills and the tax paid therefor ruder the provisions of any Ordinance heretofore enacted and the tern of such license h•.s not expired, then the license tax prescribed for -4- W 4040 =,a%d business by this Ordi=ico s::all not ba payable until the ex- riration of the tern of such un:aypirod license. _7.�"`-.ON XV. DUPLICLTE IICC,7 ,E !. duplicate license :-ay be issued by the City Clerk to .:.Aiace any license previously issued hereunder which has been lost destroyed upon the licensee filing statement of such fact, and at t? -o time of filing such sta.ter.ent paying to the City Clerk a duplicate '..cense fee of $5.00. SECTION XVI. POSTING 'YD KEEPING LIC_:NSES All licenses must be kept and posted in the following manner: L) :my licensee transacting and carrying on business at a fixed place of business in the Town of Los :'.ltos Hills shall keep the license pasted in a conspicuous place upon the premises where suoh business is carried on. [.ny licensee tr^.nsacting and carrying on business but not operating at a fixed pl^ce of business in the Town of Los ,:.ltos Hills shall keap the license upon his person at all times while trans- acting and carrying on such business. SECTION XVII. LICENSE T._X - HOW S.D WHEN P..Y.,BLE Unless otherwise specifically provided, all annual license taxes, under the provisions of this Ordinance, shall be due and payable in advance on the first day of July of each year; provided that licen'ee taxes covering new operations, connenced after the first day of July, nab- be prorated on a quarterly basis for the balance of the license period. S',CTION XVIII. PENLLTIES FOR F.'.ILURE TO P:.Y T'.X WHEN DUE For failure to pay a license tax when due, the City Clerk shall add a penalty of ten per cent (10%) of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty per cent (50%) of the amount of the license tax due. SECTION XIX. LICENSE TAX. GROSS RECEIPTS Every person engaged in business within the Town of Los 'ltos Hills shall pay a license tax as hereinabove provided in an a- mount determined in accordrnce with the fallowing schedule. (i:) Retailing of goods, wares or merchandise of any sort, whether from a fixed location or from port- able vending stands or vehicles --------- $ 25.00 (B) Wholesaling & manufacturing of goods, wares or merchandise of any sort -------- $ 50.00 (C) Professional Offices -------------------- $ 25.00 -5- (D) Contractors kith or without aaffixed place of busi- ness within the Town of Los Altos Hills: 1. General Contractor, including building, pavin:; L�.. repair and remodeling opera- tions, -----------------------------------$ 50.Or' 2. Sub -Contractors, including but not limited to Flumbing, Electrical, Heating, Tile, Roofing, etc. --------------------------$ 25.00 (E) Amusement Parks, Picnic Grounds, Restaurant or Dancing Facilities. ---------------------$100.00 (F) ?uarries.----------------------------------$250,00 (G) Delivery trucks of any size, whether or not following fixed and customary delivery routes, per truck. -------------------------$ 20.00 (H) All other businesses. ----------------------$ 25.00 SECTION XX. ENFORCETWT It shall be the duty of the City Clerk, 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 enforce- ment hereof as may from time to time be required by the City Clerk or the City Council. The City Clerk in the exercise of the duties imposed up- cn him hereunder, and acting through his deputies or duly authorized a.rsistants, shall examine or cause to be examined all places of busi- ness in the Town of Los Altos Hills to ascertain whether the provi- s_.ons of this Ordinance have been. complied with. The City Clerk and each and all of his assistants and ar_.,; police officer shall have the power and authority to enter, free .f charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certi- ficete. Any person having such license certificate, theretofore is- sued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and sub- ject to the penalties provided for by the provisions of this Ordinance. It shall be the duty of the City Clerk and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions. SECTION XXI. 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 Town of Los Altos Hills. Any action may be commenced in the name of said city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties. SECTION XXII. REMEDIES CUP'ULATIVE All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the Town of Los Altos Hills shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. -6- SECTION *I. FENA=Y FOR V10LAT1CN *0 No Any person violating any of the provisions of this ^rdinance or knowingly or intentionally misrepresenting to any officer employee of this city any nater9.al,,fact in procuring the license er permit herein provided for shall be deemed quilty of a misdemeanor; and upon conviction thereof shall be punishable by a fine of not more than Five Hundred Dollars ('"500.00) or by imprisonment in the city jail for a period of not more than six nonths, or by both such fine and imprisonment. SECTION XXIV. SEVERABILITY If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held to be invalid or unconstitutional 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 por- tions be declared invalid or unconstitutional. SECTION XXV. VIOLATIONS A NUISANCE Violations of any of the provisions of this Ordinance is hereby declared to be a public nuisance. SECTION XXVI. ORDINANCES REPEALED Ordinance No. 37 of the Town of Los Altos Hills is hereby repealed, effective on the effective date of this Ordinance. SECTION XXVII. EFFECTIVE DATE This Ordinance shall be posted in Three (3) public places 4nd shall become effective thirty (30) days after its adoption. PASSED AND ADOPTED at a Regular Meeting of the City Council of the Town of Los Altos Hills on the 6th day of June , 1960, by the following Roll Call Vote: AYES: Councilmen Aiken, Clayton, Henley, Sherlock Mayor Fowle NOES: None ABSENT: None APPROVED: HN M. YUWLE ✓ ATTEST: Mayor