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ARTICLE 12: BUSINESS REGISTRATION
Sec. 851. Short Title.
Sec. 852. Operation of Definitions.
Sec. 852.1. "Newly Established Business."
Sec. 852.2. "Registration Certificate."
Sec. 852.3. "Registration Transition Period."
Sec. 852.4. "Registration Year."
Sec. 853. Registration Certificate– Required.
Sec. 855. Registration Certificate– Fee.
Sec. 856. Registration Certificate– Application and Issuance.
Sec. 856.1. Application for Duplicate Registration Certificate.
Sec. 857. Proof of Registration Required to File Statement of Fictitious Business Name.
Sec. 858. Issuance of Registration Certificate Prohibited to Person not in Compliance with Child or Family Support Order or Judgment.
Sec. 859. Business Tax Registration Tag Required on Certain Vehicles.
Sec. 860. Registration Certificate– Suspension and Revocation.
Sec. 861. Authority to Promulgate Regulations.
Sec. 862. Savings Clause.
SEC. 851. SHORT TITLE.
This Article shall be known as the "Business Registration Ordinance."
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
SEC. 852. OPERATION OF DEFINITIONS.
Except where the context otherwise requires, (i) the terms used in this Article shall have the meanings given to them in Sections 852.1 through 852.4, inclusive, of this Article, and (ii) terms not defined in this Article that are defined in Article 6 of the Business and Tax Regulations Code shall have the same meaning as given to them in that Article.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 852.1. "NEWLY ESTABLISHED BUSINESS."
(a) The term "newly established business" means a business that was not conducted within the City during the immediately preceding tax year. The following shall not be considered newly established businesses:
(1) A business to which a valid existing registration certificate is transferred in accordance with Section 856(j) of this Article.
(2) A business conducted from a new location, whether within or without the City, if the business conducted at the location during the preceding tax year was discontinued prior to or concurrently with commencement of business at the new location.
(3) A business that was conducted within the City at any time during the preceding tax year.
(b) The Tax Collector may, on written application by the taxpayer, and after considering all the facts and circumstances, determine that a business described in Subsection (a) of this Section is in fact newly established and not a continuation of a business conducted within the City during the immediately preceding tax year.
(Formerly Sec. 852.4; added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.1 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 6.2-5 and amended by Ord. 26-04)
SEC. 852.2. "REGISTRATION CERTIFICATE."
The term "registration certificate" means a registration certificate issued by the Tax Collector in accordance with the provisions of this Article.
(Formerly Sec. 852.7; added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.2 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 6.2-6 and amended by Ord. 26-04)
SEC. 852.3. "REGISTRATION TRANSITION PERIOD."
The term "Registration Transition Period" means the six-month period commencing January 1, 2003, and ending June 30, 2003.
(Formerly Sec. 852.8; added by Ord. 177-01, File No.. 010826, App. 8/17/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004 ) (Former Sec. 852.3 added by Ord. 63-01, File No. 010274, App. 4/25/2001; repealed by Ord. 26-04)
SEC. 852.4. "REGISTRATION YEAR."
The term "Registration Year" means the fiscal year commencing July 1 of each calendar year and ending on June 30 of the subsequent calendar year.
(Formerly Sec. 852.9; added by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.4 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 852.1 by Ord. 26-04)
Sec. 852.5.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 6.2-14 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
Sec. 852.6.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 6.2-15 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
Sec. 852.7.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 852.2 by Ord. 26-04, File No. 031990, App. 2/19/2004)
Sec. 852.8.
(Added by Ord. 177-01, File No.. 010826, App. 8/17/2001; renumbered Sec. 852.3 by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.8 renumbered Sec. 852.10 by Ord. 177-01)
Sec. 852.9.
(Added by Ord. 177-01, File No.. 010826, App. 8/17/2001; renumbered Sec. 852.4 by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.9 renumbered Sec. 852.11 by Ord. 177-01)
Sec. 852.10.
(Formerly Sec. 852.8; added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered Sec. 6.2-18 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
Sec. 852.11.
(Formerly Sec. 852.9; added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered Sec. 6.2-20 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 853. REGISTRATION CERTIFICATE– REQUIRED.
(a) Except as provided in Subsection (d), no person may engage in business within the City unless the person has obtained a current registration certificate pursuant to this Article. Every person engaging in business within the City shall conspicuously display a current registration certificate on the business premises, regardless of whether such person is subject to tax pursuant to the provisions of the Business and Tax Regulations Code.
(b) Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504 and 508 of Title 26 of the Internal Revenue Code of 1986, as amended, and engaging in business within the City shall obtain a registration certificate.
(c) Failure to obtain a registration certificate shall not absolve any person from payment of any tax imposed or license required by the City.
(d) A person receiving rental income in connection with the operation of any of the following shall not, by reason of that fact alone, be required to obtain a registration certificate pursuant to this Article: (1) a cooperative housing corporation, as defined in Section 216(b) of the Internal Revenue Code of 1986, as amended; (2) one residential structure consisting of fewer than four units; or (3) one residential condominium.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
Sec. 854.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered Sec. 6.2-12 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 855. REGISTRATION CERTIFICATE– FEE.
(a) Except as otherwise provided in this Section and Section 856 of this Article, the annual fee for obtaining a registration certificate, payable in advance, shall be as follows:
Computed Payroll Expense Tax for the Immediately Preceding Tax Year Annual Registration Fee Less than $ 1 $ 25 $ 1 to $ 10,000 $ 150 $ 10,000.01 to $ 50,000 $ 250 More than $ 50,000 $ 500 (b) In the event that an applicant for a registration certificate has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant's estimated tax liability under Article 12-A (Payroll Expense Tax Ordinance) for the period covered by the registration certificate.
(c) The fee for obtaining a registration certificate for any calendar year ending on or before December 31, 2001 shall be determined in accordance with the registration fee provisions of the Business and Tax Regulations Code, or its predecessor, governing such year.
(d) Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504 and 508 of the Internal Revenue Code of 1986, as amended, shall not be required to pay a registration fee under this Article unless the organization is also engaged within the City in an unrelated trade or business within the meaning of Section 906 of Article 12-A.
(e) A person shall be exempt from paying the registration fee required by this Section if and to the extent that federal or state law prohibits the imposition of the registration fee upon such person.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 856. REGISTRATION CERTIFICATE– APPLICATION AND ISSUANCE.
(a) Each person engaging in business within the City shall apply to the Tax Collector, on a form prescribed by the Tax Collector, for a registration certificate. The application shall be accompanied by the person's registration fee as determined under this Article. To ease administrative burdens on taxpayers (by consolidating the deadlines to file annual tax returns and apply for renewal of registration certificates), the term of registration certificates shall be changed from the calendar year basis to a fiscal year basis. The purpose of Subsections (b) through (e) of this Section is to facilitate such change and shall be interpreted in accordance with this purpose.
(b) A registration certificate issued for a calendar year commencing on or before January 1, 2002, shall be valid until December 31 of such calendar year. All persons engaging in business within the City during any such calendar year shall, before the last business day in October, apply to the Tax Collector for a registration certificate for the succeeding calendar year. The application for renewal of the annual registration certificate shall become delinquent if the registration fee is not paid on or before the last business day in October.
(c) To accomplish the change from the calendar year registration period to a fiscal year registration period, there shall be a Registration Transition Period commencing January 1, 2003, and ending June 30, 2003. A registration certificate issued for the Registration Transition Period shall be valid through June 30, 2003. Except as provided in Subsection (f) of this Section, any person engaging in business within the City during the calendar year preceding the Registration Transition Period shall, before October 31, 2002, apply to the Tax Collector for a registration certificate covering the Registration Transition Period. The application for renewal of the registration certificate covering the Registration Transition Period shall become delinquent if the registration fee is not paid on or before October 31, 2002. Except as provided in Subsection (f) of this Section, the fee for a registration certificate covering the Registration Transition Period shall be 50 percent of the amount of the annual registration fee otherwise applicable under Section 855 of this Article.
(d) Any person engaging in business within the City during the Registration Transition Period shall, between January 1 and February 28, 2003, apply to the Tax Collector for a registration certificate for the succeeding registration year (commencing July 1, 2003, and ending June 30, 2004). The application for renewal of such certificate shall become delinquent if not paid on or before February 28, 2003.
(e) A registration certificate issued for any registration year after the Registration Transition Period shall be valid through June 30 of such registration year. Except as provided in Subsection (f) of this Section, for any registration year commencing on or after July 1, 2003, any person engaging in business within the City shall, between January 1 and the last day of February, apply to the Tax Collector for a registration certificate for the succeeding registration year. The application for renewal of the annual registration certificate shall become delinquent if the registration fee is not paid on or before the last day of February.
(f) A person shall have 15 days after commencing business within the City to apply for a registration certificate. The registration fee for newly-established businesses shall be prorated as follows:
(1) For tax years ending on or before December 31, 2001, the fee for obtaining a registration certificate for a newly established business shall be determined in accordance with Sections 1007, 1007.1 and 1007.2 of Article 12-B of the Business Tax and Regulations Code as it read on December 31, 1999, or the predecessor provisions governing the registration fee for the relevant tax year.
(2) For the tax year ending on December 31, 2002, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855 of this Article using the estimated Payroll Expense Tax liability for such tax year. The registration fee for any person who commences business operations within the City during such tax year shall be prorated as follows: For persons commencing business between January 1st and March 31st, the registration fee shall be 100 percent of the annual fee; for persons commencing business between April 1st and June 30th, the registration fee shall be 75 percent of the annual fee; for persons commencing business between July 1st and September 30th, the registration fee shall be 50 percent of the annual fee; and for persons commencing business between October 1st and December 31st, the registration fee shall be 25 percent of the annual fee. Where a registration certificate is issued for a period other than for a calendar year, the Tax Collector shall have discretion to prorate the registration fee in accordance with the formula set forth in this paragraph.
(3) For the Registration Transition Period, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855 of this Article using the applicant's estimated tax liability under Article 12-A (Payroll Expense Tax Ordinance) for the 2003 tax year. For any person who commences business operations within the City on or after January 1, 2003, and before April 1, 2003, the registration fee shall be as set forth in Subsection (c) of this Section. For any person who commences business operations within the City on or after April 1, 2003, and before July 1, 2003, the registration, fee shall be 25 percent of the amount of the annual registration fee otherwise applicable under Section 855(a) of this Article.
(4) For registration years commencing on or after July 1, 2003, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855 of this Article using the applicant's estimated tax liability under Article 12-A (Payroll Expense Tax Ordinance) for the tax year in which the person commences such business within the City. The registration fee for persons who commence business operations after the Registration Transition Period shall be prorated as follows: For persons commencing business between January 1st and March 31st, the registration fee shall be 50 percent of the annual fee; for persons commencing business between April 1st and June 30th, the registration fee shall be 25 percent of the annual fee; for persons commencing business between July 1st and September 30th, the registration fee shall be 100 percent of the annual fee; and for persons commencing business between October 1st and December 31st, the registration fee shall be 75 percent the annual fee. Where a registration certificate is issued for a period other than for a registration year, the Tax Collector shall have discretion to prorate the registration fee in accordance with this model.
(5) Notwithstanding any other provision of this Article, no person obtaining a registration certificate for a newly established business that qualifies for the $25 minimum registration fee set forth in Section 855 of this Article shall be entitled to prorate the registration fee under this Section, but instead shall pay the $25 minimum registration fee.
(g) All applications for renewal of registration certificates shall be accompanied by the full amount of the applicant's annual registration fee for the period covered by the registration certificate.
(h) Promptly after receiving a properly completed application and registration fee from any person, the Tax Collector shall determine whether the applicant has paid all outstanding: (1) Payroll Expense Taxes; (2) costs and/or charges assessed pursuant to Section 174.2 of Article 5.1 of the Public Works Code, as amended from time to time, for failure to abate a nuisance regarding the cleanliness of an abutting public sidewalk or right-of-way, and (3) other taxes and license fees due to the City. In addition, the Tax Collector may investigate whether the applicant has paid other amounts owning to the City as a result of fines, penalties, interest, assessments, or any other financial obligations imposed by law, regulation or contract. If the Tax Collector determines that all liabilities have been paid, the Tax Collector shall issue a registration certificate to the applicant for each place of business maintained by the applicant.
(i) If a person submits a timely application under this Section and the Tax Collector determines that the applicant has satisfied all the requirements of this Article, including the payment of all outstanding liabilities owed to the City, then the Tax Collector shall issue a registration certificate to the applicant within 30 days after the Tax Collector makes such determination.
(j) Each registration certificate shall be non-assignable and nontransferable. The holder of the registration certificate shall surrender the certificate to the Tax Collector immediately upon the sale or transfer of the business for which the Tax Collector issued the registration certificate. The holder of the registration certificate shall also surrender the certificate to the Tax Collector when such holder ceases to conduct business at the location designated in the certificate.
(k) If the Tax Collector determines that any liabilities enumerated in Subsection (h) of this Section remain unpaid as of the date an application is received, the Tax Collector shall give written notification of that fact to the applicant. The written notification shall set forth the amount owed, the liabilities enumerated in Subsection (h) of this Section for which the amount(s) are owed, the dates the liabilities were incurred and any other information the Tax Collector deems necessary to apprise the applicant of what specific liabilities are owed to the City. The Tax Collector shall not issue a registration certificate unless and until the applicant has paid all amounts owing to the City, including but not limited to, taxes, license fees, and costs or charges assessed for failure to abate a nuisance condition on a public right-of-way under Section 174.2 of Article 5.1 of the Public Works Code, as amended from time to time, for which the applicant is liable; provided, that if a good faith dispute exists regarding the amount of the outstanding liability or liabilities owed by the applicant to the City and the dispute is pending before a City agency or court of competent jurisdiction, then the Tax Collector shall not refuse to issue a registration certificate solely for non-payment of the amount in dispute.
(l) Each registration certificate, and each duplicate thereof, shall set forth the name under which the person transacts or intends to transact business, the location of the registrant's place of business and such other information as the Tax Collector may require, and be prominently displayed therein. In the case of a sole proprietorship, the registration certificate shall be signed by the sole proprietor; in the case of a partnership, the registration certificate shall be signed by a general partner; in the case of a limited liability company, the registration certificate shall be signed by the managing member; and in the case of a corporation, the registration certificate shall be signed by the person authorized by the corporation to sign on its behalf.
(m) Each person liable for payment of a registration fee pursuant to this Article shall only pay one registration fee; however, the Tax Collector shall issue a separate registration certificate for each location within the City where the person engages in business.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 856.1. APPLICATION FOR DUPLICATE REGISTRATION CERTIFICATE
(a) A holder of a registration certificate as defined in Section 852.2 shall apply to the Tax Collector for a duplicate certificate if the original certificate has been lost or destroyed. The registration certificate holder shall give an affidavit to the Tax Collector stating that the affiant is the person to whom the Tax Collector has issued the registration certificate and that the registration certificate was lost or destroyed. The registration certificate holder shall pay a fee for the issuance of the duplicate registration certificate in the amount of Twenty-Five Dollars ($25.00).
(b) If the Tax Collector determines that the affiant has satisfied all of the requirements of this Article, including the payment of all outstanding liabilities owed to the City as enumerated in Section 856 of this Article, the Tax Collector shall issue a duplicate registration certificate. The duplicate registration certificate shall be plainly marked or stamped as a duplicate. The Tax Collector shall enter the fact of the duplicate in the Tax Collector's files. The Tax Collector shall maintain a record of the alleged loss or destruction, whether or not the duplicate certificate is issued.
(Added by Ord. 196-06, File No. 060781, App. 7/21/2006)
SEC. 857. PROOF OF REGISTRATION REQUIRED TO FILE STATEMENT OF FICTITIOUS BUSINESS NAME.
The County Clerk shall not accept for filing, pursuant to Section 179000 et seq. of the California Business and Professions Code, as amended from time to time, or any successor statute, any statement of fictitious business name representing any new, renewal, addition, withdrawal or abandonment of a fictitious business name until a registration certificate or other evidence is presented which shows that the applicant has complied with this Article. The County Clerk shall promulgate rules and regulations to implement this section.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
SEC. 858. ISSUANCE OF REGISTRATION CERTIFICATE PROHIBITED TO PERSON NOT IN COMPLIANCE WITH CHILD OR FAMILY SUPPORT ORDER OR JUDGMENT.
(a) The following definitions shall apply to terms used in this Section:
(1) The term "compliance with a judgment or order for support" means that, as set forth in a judgment or order for child or family support, the obligor is no more than 30 calendar days in arrears in making payments in full for current support, in making periodic payments on a support arrearage, or in making periodic payments on a judgment for reimbursement of public assistance, or has obtained a judicial determination that the judgment or order is unenforceable; and
(2) The term "Department of Child Support Services" means the Department of Child Support Services of the City.
(b) The Department of Child Support Services shall maintain a list of persons included in a case being enforced under Title IV-D of the Social Security Act, as amended from time to time, or any successor statute, for whom a child or family support order or judgment has been rendered by, or registered in, a court of the State of California, and who are not in compliance with that order or judgment. The Department of Child Support Services shall submit an updated list with the names, social security numbers, and last known addresses of these persons to the Tax Collector on a monthly basis. The Department of Child Support Services shall verify that the persons listed are subject to an order or judgment for the payment of support and that these persons are not in compliance with the order or judgment.
(c) Promptly after receiving a properly completed application for a registration certificate pursuant to this Article, the Tax Collector shall determine whether the applicant is on the most recent certified list provided by the Department of Child Support Services. If the applicant is on the list, the Tax Collector shall immediately serve notice on the applicant of the Tax Collector's intent to withhold issuance of the annual registration certificate for non-compliance with a judgment or order of support. The notice shall be made personally or by mail to the applicant's last known mailing address on file with the Tax Collector. The notice shall: (1) indicate that the applicant must obtain a release from the Department of Child Support Services as a condition for the issuance of an annual registration certificate; (2) indicate that the applicant may obtain a temporary registration certificate by filing a request for review with the Department of Child Support Services, pursuant to Subsection (e) of this Section within 30 calendar days of the issuance of the Tax Collector's notice; and (3) include a form that the applicant may use to request a review by the Department of Child Support Services.
(d) Notwithstanding the requirements of Section 906 of this Article, the Tax Collector shall not issue a registration certificate to an otherwise qualified applicant unless and until the Tax Collector receives a release from the Department of Child Support Services, as provided in Subsection (e) of this Section. The Tax Collector shall issue a temporary registration certificate, valid for a period of 150 days, to any applicant whose name is on the certified list if the applicant is otherwise eligible for a registration certificate and if the applicant requests a review by the Department of Child Support Services within 30 calendar days of the issuance of the Tax Collector's notice and notifies the Tax Collector of such support.
(e) If the applicant wishes to challenge the submission of his or her name on the certified list, the applicant shall submit a written request for review to the Department of Child Support Services, on the form provided by the Tax Collector, and shall notify the Tax Collector of such request. The Department of Child Support Services shall establish review procedures to allow an applicant to have the underlying arrearage and any relevant defenses investigated, to provide an applicant information on the process of obtaining a modification of a support order, or to provide an applicant assistance in the establishment of a payment schedule on arrearages if the circumstances so warrant. The Department of Child Support Services shall inform the applicant in writing of his or her findings upon completion of the review. The Department of Child Support Services shall immediately send a release to the Tax Collector and the applicant, if any of the following conditions are met:
(1) The applicant is found to be in compliance or enters an agreement with the Department of Child Support Services for a payment schedule on arrearages or reimbursement; or
(2) The applicant has obtained a judicial finding of compliance with a judgment or order of support; or
(3) The applicant has filed and served a request for judicial review pursuant to this Section, but a resolution of that review will not be made within the 150-day period of the temporary registration certificate. This paragraph shall only apply if the delay in completing the judicial review process does not result from the applicant's failure to act in a reasonable, timely and diligent manner upon receiving the Department of Child Support Services' notice of findings.
(f) Except as otherwise provided in this Section, the Department of Child Support Services shall not issue a release if the applicant is not in compliance with a judgment or order for support. If, upon completing a review initiated pursuant to Subsection (e) of this Section, the Department of Child Support Services finds that a release should not be issued, the Department of Child Support Services shall notify the applicant in writing that the applicant may, by filing an order to show cause or notice of motion, request any or all of the following:
(1) Judicial review of the Department of Child Support Services' decision not to issue a release; or
(2) A judicial determination of compliance; or
(3) A modification of the support judgment or order.
The notice of findings of the Department of Child Support Services shall contain the name and address of the court in which the applicant shall file the order to show cause or notice of motion and inform the applicant that his or her name shall remain on the list prepared by the Department of Child Support Services pursuant to this Section if the applicant does not timely request judicial review. The applicant shall comply with all statutes and rules of court regarding orders to show cause and motions.
(g) The request for judicial review shall be served by the applicant upon the Department of Child Support Services within seven calendar days of the filing of the petition, notice of motion or order to show cause. If the judicial review results in a finding by the court that the obligor is in compliance with the judgment or order for support, the Department of Child Support Services shall immediately send a release in accordance with Subsection (e) of this Section to the Tax Collector.
(h) If the Tax Collector does not receive a release from the Department of Child Support Services upon expiration of the applicant's temporary registration certificate, the Tax Collector shall refer the case to the Department of Child Support Services.
(i) The Tax Collector and the Department of Child Support Services shall enter into a cooperative agreement to provide for the receipt by the Tax Collector of federal funds to cover that portion of costs incurred by the Tax Collector in implementing this Section which are reimbursable according to federal law and regulation.
(j) In the event that a registration certificate is denied pursuant to this Section, the Tax Collector may retain a portion of the registration fee in an amount not to exceed the City's cost in processing the registration application.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
SEC. 859. BUSINESS TAX REGISTRATION TAG REQUIRED ON CERTAIN VEHICLES.
(a) The Tax Collector shall require persons engaged in the businesses listed in Subsection (b) to display prominently upon each vehicle which is registered as a commercial vehicle with the California Department of Motor Vehicles, and which is used by the person in the conduct of his or her business, a registration tag in such form and color and containing such information as the Tax Collector shall determine. An employee's personally owned vehicles are exempt from this requirement. The Tax Collector shall charge an annual fee of $30 for each tag issued to cover the cost of issuing the tag. The registration tag shall be valid for one year concurrent with the business tax registration certificate.
It is unlawful for any person, required to display a registration tag pursuant to this Section, to use or cause to be used any company vehicle which is registered as a commercial vehicle with the California Department of Motor Vehicles in the conduct of the person's business within the City and County that does not have a business tax registration tag attached thereto or to remove or deface or cover up the registration tag, or to place such registration tag upon any vehicle other than a vehicle used by the person in his or her business, or to use or cause to be used any such vehicle more than 30 days after the expiration of the period for which the registration tag was issued. An employee's personally owned vehicles are exempt from this requirement.
Each person required to display a registration tag on vehicles used in conduct of his or her business shall keep the registration tag(s) issued by the Tax Collector firmly affixed upon each vehicle for which a registration tag was issued at such location upon the vehicle as is designated by the Tax Collector.
Subsequent to the issuance of any business tax registration certificate and prior to the expiration date, any person seeking to use any company vehicle which is registered as a commercial vehicle with the California Department of Motor Vehicles in his or her business, for which a tag has not been issued, shall procure a tag for such vehicle from the Tax Collector. Upon the payment of a fee for such tag, the Tax Collector shall deliver the tag to the person, which tag shall be securely affixed to the vehicle upon the location designated by the Tax Collector.
(b) Persons engaged in the following business(es) shall be required to display a registration tag on company vehicles which are registered as commercial vehicles with the California Department of Motor Vehicles and which are used in the conduct of his or her business:
Roofing contractor and any other contractor performing work for which a reroofing permit is required.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
SEC. 860. REGISTRATION CERTIFICATE– SUSPENSION AND REVOCATION.
If a person fails to comply with any provision of this Article or any rule or regulation adopted pursuant thereto, the Tax Collector, after giving such person 15 days notice in writing specifying the time and place of the hearing and requiring such person to show cause why his or her registration certificate or registration certificates should not be revoked, may revoke or suspend any one or more of the registration certificates held by such person. The notice shall be served in the same manner prescribed for the service of a notice of a deficiency determination under Article 6. The Tax Collector shall not issue a new registration certificate after the revocation of a registration certificate unless the registrant complies with the provisions of the Business and Tax Regulations Code and the rules and regulations adopted thereunder.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 861. AUTHORITY TO PROMULGATE REGULATIONS.
The Tax Collector may promulgate regulations and issue rules, determinations and interpretations consistent with the purposes of this Article and Article 6 of the Business and Tax Regulations Code as may be necessary and appropriate to apply such Articles in a lawful manner, including provisions for penalties due to fraud, underpayment of fees and taxes, or any evasion of such Articles or the rules and regulations promulgated thereunder. All regulations, rules, determinations and interpretations promulgated or issued by the Tax Collector that are not inconsistent with such Articles, and that were promulgated or issued prior to the effective date of this Article, shall remain in full force and effect.