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NS-718
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Last modified
1/3/2012 1:05:42 PM
Creation date
6/26/2003 10:08:04 AM
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City Clerk
Doc Type
Ordinance
Doc #
NS-718
Date
2/17/1964
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SECTION 6113 When License Required <br /> <br /> There are hereby imposed upon the businesses, trades and <br />professions, callings and occupations specified in this Chapter <br />license taxes in the amounts hereinafter prescribed. It shall <br />be unlawful for any person to transact and carry on any business, <br />trade, profession, calling or occupation in the City without <br />first having procured a license from said City to do so or without <br />complying with any and all applicable provisions of this article. <br /> <br /> This section shall not be construed to require any person <br />to obtain a license prior to doing business within the City if <br />such requirement conflicts with applicable statutes of the United <br />States or of the State of California. <br /> <br /> Persons not required to obtain a license prior to doing <br />business within the City because of conflict with applicable <br />statutes of the United States or of the State of California shall <br />be liable for payment of the tax imposed by this Chapter but <br />shall not be subject to any penal provisions of this code for <br />such non-payment. Said tax shall be collected in a civil action. <br /> <br />SECTION 6114. Deposit of License Taxes <br /> Ail fees and penalties required under the provisions of this <br />Chapter shall be paid into the City Treasury and deposited in <br />the general fund of the City. <br /> <br />SECTION 6115 Branch Establishments - More Than One T~pe of Business <br /> <br /> A separate license must be obtained for each branch establish- <br />ment or location of the business transacted and carried on and for <br />each separate type of business at the same location, and each <br />license shall authorize the licensee to transact and carry on <br />only the business licensed thereby at the location or in the <br />manner designated in such license; provided that warehouses or <br />distributing plants used in connection with and incidental to a <br />business licensed under the provisions of this Section shall not <br />be deemed to be separate places of business or branch establish- <br />ments; provided further that no business transactions shall be <br />carried on in such incidental or supplemental warehouses or <br />distributing plants. <br /> <br />SECTION 6116 Exemption-Conflicts With Federal Or State Law <br /> Nothing in this Chapter shall be deemed or construed to <br />apply to any person transacting or carrying on any business <br />exempt from business license taxes by virtue of the Constitution <br />or applicable statutes of the United States or the State of <br />California. <br /> <br />SECTION 6116.1 Exemption - Burden on Interstate Commerce <br /> None of the license taxes provided for in this Chapter shall <br />be so applied as to occasion an undue burden upon interstate <br />commerce. In any case where a license tax is claimed by a <br />licensee or applicant for license to place an undue burden upon <br />such commerce, he may apply to the Director of Finance for an <br />adjustment of the tax so that it shall not be discriminatory <br />or unreasonable as to such commerce. Such application may be <br />made before, at, or within six months after payment of the <br />prescribed license tax. The applicant shall by affidavit and <br />supporting testimony show his method of business and the gross <br />volume or estimated gross volume of business and such other <br />information as the Director of Finance may deem necessary in <br />order to determine the extent, if any, of undue burden on such <br />commerce. The Director of Finance shall then conduct an investi- <br /> <br />gation and, after having first obtained the approval of the City <br /> <br />- 2 - <br /> <br /> <br />
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