For any person who establishes a new business in the City of Richmond and which has not operated any business in the City of Richmond in the preceding five years, the fees under this chapter shall be waived (1) if the date of establishment of such business is after June 30 of any year, for the period commencing on the date of establishment of such business and ending on the December 31 which is at least 12 months after the date of establishment of the business, or (ii) if the date of establishment of such business is prior to July 1 of any year, for the period commencing on the date of establishment of such business and ending the next December 31. Thereafter, such business shall be required to pay the fees specified in this chapter.

7.04.020 Definitions

In this chapter the singular number includes the plural and the plural the singular, and the masculine gender includes the other genders. The word “shall” is mandatory, “may” is permissive.

“Arcade” means a general room or enclosure in which is conducted a business of operating or exhibiting any phonograph, graphaphone talking machine, music machine, kinetoscope, biograph, projectoscope, or any other instrument or machine of like character, or exhibiting, showing, or letting the use of any game of skill, microscope, lungtester, muscle-tester, galvanic battery, weighing machine, fortune telling machine, or machine of similar character.

“Armed Forces of the United States” as used in this chapter means the Army, Navy, Air Force, Marine Corps, Coast Guard and Revenue Marine (Revenue Cutter) Service of the United States.

“Carnival” means any commercialized merrymaking, whether upon a public street or otherwise, wherein there is any performance or exhibition of any kind or character, or concession or group of concessions, or tests of skill, or merry-go-round or ferris wheel or animals or clowns or side shows of any kind.

“Circus” means any exhibition in which seats for spectators are arranged in tiers, and in which are shown feats of horsemanship, balancing, tumbling, vaulting, where clowns and singers and acrobats and wild animals and performers and actors entertain the audience.

“Direct relative” means a spouse, parent, parent-in-law, grandparent,
grand-parent-in-law, brother, brother-in-law, sister, sister-in-law, son-in-law, daughter-in-law, child, or grandchild.

“Disabled war veteran” means a war veteran who is disabled ten percent or more which disability was incurred in connection with his service in the armed forces of the United States during time of war or while participating in a campaign or expedition.

“Employed” means engaged or employed as an employee in a business which is subject to regulation under this chapter.

“Employee” means all persons engaged in the operation or conduct of any business, whether as owner, any member of owner’s family, partner, associate, agent, manager, or solicitor, and any and all other persons engaged or employed in said business.

“Engaged in business” means the conducting, managing or carrying on of any
business herein specified by any person as owner, officer, agent, manager,
employee, servant, or lessee.

“Evidence of doing business” means and includes whenever any person, by
use of signs, circulars, cards or any other advertising media, holds oneself out
as, or represents that person as doing business in the city.

“Itinerant show” means any temporary or transient show or theatrical performance, such as is usually given in theaters, and which is conducted in any structure or tent hired, leased, or erected for such purpose.

“Manufacturing” means the activity of converting or conditioning tangible personal property by changing the form, composition, or quality of character of some existing material or materials, including natural resources, by procedures commonly regarded by the average person as manufacturing, compounding, processing or assembling, into a material or materials with a different form or use. Manufacturing includes any process of refining or processing hydrocarbons, petroleum or crude oil to produce products for use as fuels, lubricants, solvents, plastics, or other intermediate or final products. ”Materials used in manufacturing” means any and all materials used by a business engaged in manufacturing any part of which becomes a part of a product produced by the manufacturing business. With respect to any business which refines, distills, or otherwise manufacturers any product using hydrocarbons, petroleum or crude oil of any type, materials used in manufacturing includes all such materials used in such manufacturing process. For any taxable period, materials used in manufacturing does not include any materials acquired, stored or transported which are not actually subjected to the manufacturing process during the taxable period.

“Peddler” or “solicitor” means any person going from door to door or doing business at any place other than in a permanent store building, selling, taking orders for or soliciting orders for goods, wares, or merchandise.

“Person” means any domestic and foreign corporations, associations, syndicates, joint stock companies, firms, partnerships of every kind, trusts, societies, and individuals

“Professional carnival operator” means any person, partnership, corporation or firm whose business is the operation, management or carrying on of a carnival or of performances, exhibitions, concessions, rides or other apparatus designed for or employed in the conduct of a carnival.

“Rodeo” means any exhibition or contest of skill in riding, racing, roping, throwing, or otherwise controlling broken or unbroken horses or cattle for the entertainment of spectators.

“Sworn statement” means a written statement sworn to before the Tax Collector or any officer authorized by law to administer oaths.

“Tax Collector” means the license administrator of the city.

“Value” means, with respect to materials used in manufacturing, the actual cost or fair market value, whichever is greater, of all of the materials used in manufacturing. With respect to any materials used in manufacturing for which there is a published spot price in the financial markets, “value” shall be deemed to be equal to such published spot price for purposes of this chapter unless substantial evidence is presented to the Tax Collector that the actual fair market value of the materials is lower. Notwithstanding the foregoing, for purposes of calculating the license fee for any manufacturing process involving crude oil, the value of such crude oil shall be deemed to be equal to the product of (i) the total amount of crude oil used during the period of calculation for the business license, times (ii) the average daily spot price of New York Mercantile Exchange Inc. Light Sweet Crude Oil (trading symbol CL), or, if such index is no longer published, such other index as is determined to be comparable by the Tax Collector, for such period.

“War veteran” as used in this chapter means any person who has served in the
armed forces of the United States during time of war or in a campaign or
expedition in time of peace for which a medal has been issued by the
Congress of the United States and who has received an honorable discharge
or release from such service.

“War” and “campaign” as used in this chapter mean those wars and campaigns referred to in Section 205 of the Revenue Code of the state and in any amendment or revision of said section hereafter enacted.
Words and phrases not specifically defined in this chapter shall be construed according to the context and approved usage of the language.

7.04.025 Manufacturers

Every person engaged in manufacturing shall pay an annual license fee of the greater of : (i) the license fee which would apply to such person if such person were subject to the provisions of Section 7.04.030 or (ii) a fee equal to one fourth of one percent (0.250%) of the values of materials used in the manufacturing process during the calendar year immediately preceding the year for which the fee is paid.

7.04.030 Wholesalers, retailers, persons providing services and persons conducting other business.

Every person engaged in the manufacturing, wholesaling or retailing business or providing any service to the public or engaging in or conducting any other business not elsewhere in this chapter specifically mentioned shall pay annually a license fee of two hundred thirty-four dollars and ten cents ($234.10) plus an additional sum of money equal to forty-six dollars and eighty cents ($46.80) per employee for the first twenty-five employees and forty dollars and ten cents ($40.10) per employee in excess of twenty-five employees. For the purpose of calculating the total license fee payable under this section, the number of employees shall be the average number of employees employed or to be employed in the city as shown by the applicant’s sworn statement required under Section 7.04.300 of this chapter reduced by one; provided, that, where the business is owned jointly by a husband and wife or where the husband or wife of the owner of the business is engaged or employed in the business, such average number of employees shall be reduced by two, and further reduced by one for each person engaged or employed in the business who is the child of the husband and wife.

7.04.031 Contractors licensed by state.

Every contractor or other person who, pursuant to Chapter 9 (commencing with Section 7000) of Division III of the Business and Professions Code, is licensed by or engages in a business regulated by the Contractors’ State License Board of the Department of Professional and Vocational Standards of the state shall, at the time he applies for a license under this chapter or for a renewal thereof, file or have on file with the tax collector a signed statement that he is licensed under the provisions of Chapter 9 and stating that the license is in full force and effect, or, if he is exempt from the provisions of Chapter 9, he shall furnish proof of the facts which entitle him to such exemption.

7.04.032 Child care homes.

Every person regularly providing care, protection or supervision to more than six children, in the person’s own home for periods of less than twenty-four hours per day shall pay an annual license fee of sixteen dollars and seventy cents ($16. 70) dollars plus an additional sum of six dollars and sixty-five cents ($6.65) for each child cared for in the home.

7.04.040 Motion pictures.

Every person conducting, managing or carrying on the business of exhibiting motion pictures, either in a building or an open airdrome, shall pay an annual license fee based on the annual gross receipts of such business as follows: one hundred dollars and thirty cents ($100.30) for twenty thousand dollars or less of gross receipts, and three dollars for each additional one thousand dollars or fractional part thereof of gross receipts over twenty thousand dollars.

7.04.050 Itinerant shows, circuses, carnivals, rodeos and hawkers.

(a) General. Every person conducting any itinerant show, circus, carnival, rodeo, or in the business of hawking, shall pay a license fee in advance at the following rates: itinerant show, eighty-three dollars and sixty cents ($83.60) per day; carnival when conducted by a professional carnival operator, eight hundred thirty-six dollars and fifteen cents ($836.15) per day; circus, eight hundred thirty six dollars and fifteen cents ($836.15) per day; rodeo, five hundred one dollars and seventy cents ($501.70) per day; hawker, eighty-three dollars and sixty cents ($83.60) per day, payable in advance where the article sold is not a patent or other medicine, and when the article is a patent or other medicine, the license fee shall be one hundred sixty-seven dollars and twenty cents ($167.20), payable in advance.
(b) Reduced Fee for Carnivals. Upon written application, the City Council may reduce the license fee for a carnival which is conducted in its entirety or in any part of a professional carnival operator, if it is sponsored by a religious, charitable, fraternal or educational organization or association, or a student body group for purposes of raising funds for such organization, association, or group, and if the proceeds received by the sponsoring organization, association or group are used entirely for the purposes and objects for which such organization, association or group was formed. The application for a reduced license fee shall be accompanied by the agreement or contract between the professional carnival operator and the sponsoring organization, association or group showing the agreement of the parties thereto regarding division of the proceeds to be derived from the operation of the carnival. The City Council may consider the agreement between the parties, respecting the division of such proceeds in determining whether, and to what extent, the license fee for the carnival may be reduced.
(c) Waiver of Fee. Upon written application, the City Council may waive the license fee for a carnival or similar activity or event which is sponsored or conducted by a religious, charitable, fraternal or educational organization or association, or by a student body group if the organization, association, or group does not employ the services of a professional carnival operator to conduct the carnival or similar activity.

7.04.051 Vendors of racing forms.

Every person engaged in the business of vendor of racing forms shall pay a license fee, in advance, to the City of Richmond at the following rate: six hundred and sixty-eight dollars and ninety-five cents ($668.95) for ninety days. Every person engaged in the business of vendor of racing forms shall pay a racing forms application fee of eight dollars and thirty-five cents ($8.35).

7.04.060 Arcade and shooting gallery.

Every person engaged in the business of operating an arcade or shooting gallery shall pay an annual license fee at the following rate: arcade, two hundred dollars and sixty-five cents ($200.65) per year; shooting gallery, one hundred thirty-three dollars and seventy-five cents ($133. 75) per year.

7.04.065 Mechanical or electronic amusement device.

Every person who owns or operates a business containing any mechanical or electronic amusement device shall pay an annual fee for the permit of fifty-six dollars and five cents ($56.05) for each device operated within the business.

7.04.070 Auctioneers and auctions.

For each auction to be conducted within the City of Richmond an application fee of one hundred sixty-seven dollars and twenty cents ($167.20) shall be paid. Every person conducting an auction within the City of Richmond shall pay an auctioneer license fee of eighty-three dollars and sixty cents ($83.60) per day, provided that no license shall be required under the provisions of this section for the sale of merchandise salvaged from any fire, wreck or other calamity occurring in the City of Richmond, where said auction is conducted by the person who held the license to conduct the business before the fire, wreck or other calamity occurred.

7.04.080 Billiard or pool rooms and bowling alleys.

Every person engaged in the business of operating any public billiard or pool room shall pay a license fee of fifty dollars and fifteen cents ($50.15) per table per year. Every person engaged in the business of operating a bowling alley shall pay an annual license fee based on the annual gross receipts of such business as follows: one hundred dollars and thirty cents ($100.30) for twenty thousand dollars or less of gross receipts, and five dollars ($5.00) for each one thousand dollars or fraction thereof, by which such gross receipts exceed the sum of twenty thousand dollars.

7.04.090 Mechanical musical instruments.

Every person engaged in the business of maintaining in places of business or elsewhere in the City of Richmond mechanical musical instruments, which are operated by coins, shall pay a license fee of thirty dollars and ten cents ($30.10) semiannually or sixty dollars and twenty cents ($60.20) annually for each such instrument.

7.04.092 Weight scales.

Every person maintaining, operating, offering for operation or letting the use of any coin operated weight scale within the City of Richmond shall pay a license fee of three dollars and thirty cents ($3.30) per year for each such scale.

7.04.100 Peddlers and solicitors.

Every person engaged in the business of peddler or solicitor shall pay a license fee of one hundred dollars and thirty cents ($100.30) semiannually or two hundred dollars and sixty-five cents ($200.65) annually, provided that no license fee shall be required for any person selling fruit, vegetables, or other farm products raised or produced by himself, or articles of merchandise manufactured by himself.

7.04.105 Police permits for peddlers and solicitors.

Each person engaged in the business of peddler and solicitor in the City of Richmond shall pay an application fee of eleven dollars and twenty cents ($11.20) upon the filing of the application. Upon expiration of the application each such person shall pay a renewal fee of five dollars and sixty cents ($5.60).

7.04.110 Photographs, enlargements, frames, coupons, and orders for taking photographs only.

Every person engaged in the business of canvassing for or soliciting orders for the sale of enlarging of photographs or other pictures, or picture frames to be sold or given away with enlarged pictures, or selling tickets, coupons, or other devices in return for which such pictures or frame may be had, shall pay a license fee of sixteen dollars and seventy cents per day, payable in advance.
Every person engaged in the business of canvassing for or soliciting orders for the taking of photographs only shall pay a license fee of fifty dollars and fifteen cents ($50.15) semiannually.

7.04.115 Part-time businesses.

(a) Subject to the exemptions set forth in Section 7.04.160, every person or business which generates more than six hundred dollars but less than one thousand dollars for the fiscal year shall be required to pay a business license fee of one hundred dollars and thirty cents ($100.30) semi-annually or two hundred dollars and sixty-five cents ($200. 65) annually.
(b) For the purpose of this section, evidence that the income of the business does not exceed the sum of one thousand dollars for the fiscal year shall be either the previous year’s tax return for the person or business or, if the person or business is new to the City of Richmond, a signed declaration stating that the person or business does not anticipate that the income generated within the City will exceed one thousand dollars for the fiscal year.

7.04.120 Taxicabs.

Every person engaged in the business of operating vehicles for hire or taxicabs shall pay a license fee of eighty-three dollars and sixty cents ($83. 60) per vehicle per year.

7.04.125 Hazardous waste facilities.

(a) Imposition. Pursuant to California Health and Safety Code Section 25173.5, there is hereby imposed a license fee on every off-site, multi-user hazardous waste facility located within the City of Richmond.
(b) Amount. The license fee authorized pursuant to this section shall not exceed ten percent of the hazardous waste facility’s annual gross receipts for the treatment, storage, or disposal of hazardous waste at the facility.
(c) Payment. The owner of any hazardous waste facility subject to the license fee authorized by this section shall make quarterly payments. The payments shall be due and payable ninety days after the end of each quarter of the fiscal year of the facility. Payments shall be made to the Director of Finance of the City of Richmond.
(d) Accounting. The owner of any hazardous waste facility subject to the license fee authorized by this section shall provide the Director of Finance with a quarterly financial report which supports the license fee paid. The owner of any hazardous waste facility subject to the license fee authorized by this section shall also provide the Director of Finance with the facility’s annual audited financial statement.

7.04.130 Amusements.

Every person engaged in the business of conducting a boxing or wrestling exhibition, or a skating rink, or a public dance hall, or a sporting event or commercial show or production of any other commercial entertainment, where a charge for admission is made, collected or received, either directly or indirectly, shall pay a license fee which shall be ascertained by multiplying the number of tickets sold or admissions charged by three cents.

7.04.135 Oil drilling and production.

Every person engaged in the business of drilling or exploring for, or in the production of, oil, gas or hydrocarbon substances from wells shall pay license fees in accordance with the following schedules:
(1) Eighty-three dollars and sixty cents ($83.60) per day for each day of actual drilling or other work upon each well until the well is placed in production;
(2) Six hundred sixty-eight dollars and ninety-five cents ($668.95) for each well during the first year that it is in production and one hundred thirty-three dollars and seventy-five cents ($133. 75) during each year thereafter that the well is in production;
(3) In addition to the fee specified in subsection (2), the sum of fifteen cents ($0.15) per barrel of oil produced from each well, such sum to be computed and paid monthly within fifteen days after the close of each calendar month.

7.04.136 Bicycles and bicycle establishments.

Every person purchasing a bicycle shall pay a fee of three dollars and thirty-five cents ($3.35) for the issuance of an initial license; provided that the owner of any new bicycle shall not have to pay the initial license fee if the bicycle is licensed within thirty days of the date of the initial purchase of said bicycle. Upon renewal of the license, the licensee shall pay a fee of one dollar and ten cents ($1.10) and shall receive a supplemental sticker.
Any bicycle which has not been licensed in violation of the provisions of 7.12.050 shall be subject to a fine of three dollars and thirty-five cents ($3.35) which will be in addition to the licensing fee.
Upon loss of the license tab, every person shall pay a fee of one dollar and sixty-five cents ($1.65).

7.04.137 Junkyards.

Each person engaged in the junk business in the City of Richmond shall pay an initial permit fee of forty-one dollars and eighty cents ($41.80).

7.04.138 Mobilehome parks.

Each person seeking a permit for the operation of a mobilehome park in the city shall be eighty-three dollars and sixty cents ($83.60) for each mobilehome lot therein. The annual renewal fee shall be eighty-three dollars and sixty cents ($83.60) for each mobilehome lot therein.

7.04.140 No license for charitable institutions, etc.

The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on any business, occupation or activity or require the payment of any license from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or religious purposes or from which profit is not derived either directly or indirectly by any person.
No license fee shall be required for the conducting of any entertainment, dance, concert, exhibit, lecture or other activity by any religious, charitable, fraternal, educational, student body, military, state, county or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition, lecture or other activity are to be appropriated for the purposes and objects for which said association or organization was formed and from which profit is not derived either directly or indirectly by any person.
This exemption shall not apply to any institution or organization which prohibits membership therein on grounds of race, color, or national origin.

7.04.150 Veterans exemption.

The tax collector, without payment to the City of any consideration, shall issue to any war veteran as defined in Section 7.04.020 hereof any license provided for in this chapter subject to the following conditions:
(1) The person seeking such gratuitous license must make application to the tax collector giving proof of his identity, residence, service in the Armed Forces of the United States during the time of war or in a campaign, honorable discharge or release from such service and interest in the business subject to such license fee;
(2) That such person, if over the age of twenty-one years, is a registered voter in the city of Richmond, or, if under the age of twenty-one years, is a bona fide resident of the city of Richmond;
(3) That the amount of the exemption allowed any one person within any period of twelve consecutive months shall not exceed twenty-five dollars, and if such person has only a partial interest or ownership in a business subject to such license fee, then the exemption shall not exceed that portion of the license fee which is proportionate to his interest;
(4) That no more than three annual exemptions of business license fees, whether or not the same are in consecutive years, shall be allowed to any one person; provided that this section shall not apply to those applicants who fall within the provisions of Section 16001 of the Business and Professions Code of the state of California.

7.04.152 Gratuitous licenses to indigents, etc.

The tax collector, without payment to the city of any consideration, shall issue to any disabled war veteran or to any indigent person or to any person who by reason of the infirmities of age, loss of limb or other disabling cause is unable to obtain a livelihood by manual labor, or to minors under the age of eighteen years, any license provided for in this chapter, provided that such applicant is a voter of the city if over the age of twenty-one years, or, if under the age of twenty-one years, a resident of the city, and further provided that such applicant does not fall within the provisions of Section 16001 of the Business and Professions Code of the state of California. Application shall be made to the tax collector for the gratuitous permit stating the facts relied upon by the applicant. If requested by the tax collector, written proof of any such facts shall be submitted by the applicant, including a medical doctor’s certificate of disability, inability to perform manual labor, infirmity resulting from age, loss of limb or other cause of disability. This section does not apply to any applicant who employs one or more persons in the business for which the gratuitous license is sought.

7.04.160 Exemptions.

The provisions of this chapter shall not apply to the following individuals, businesses and organizations:
(1) Minors under the age of eighteen (18) years;
(2) Businesses owned and conducted by minors under the age of eighteen (18) years when legal documentation is provided to support that:
(A) All persons engaged in the operation of the business are under the age of eighteen years, and
(B) All persons engaged in the operation of the business have a bona fide ownership interest in the business;
(3) Any public utility paying franchise payments to the City;
(4) Any person or business paying sums under a contract with the City for the privilege of collecting solid wastes; or
(5) Any person or business when the sole income generated within the City by the person or business does not exceed the sum of six hundred dollars for the fiscal year. For the purpose of this section, evidence that the income of the business does not exceed the sum of six hundred dollars for the fiscal year shall be either the previous year’s tax return for the person or business or, if the person or business is new to the City of Richmond, a signed declaration stating that the person or business does not anticipate that the income generated within the city will exceed six hundred dollars for the fiscal year.
(6) Any person or business when the sole income generated within the City of Richmond by the person or business is the income from a single contract with the City of Richmond when the amount of said contract does not exceed (and never exceeds) the sum of five thousand dollars in any single fiscal year.

7.04.161 Intercity transportation business.

Commencing on July 1, 1971, and continuing during the effectiveness of the Highway Carriers’ Uniform License Tax provided for in Chapter 3 (Section 4303 et seq) of Division 2 of the California Public Utilities Code, no business license fees shall be required for the following types of enterprises covered by said Chapter 3: Intercity transportation business of any express corporation, freight forwarder, motor transportation broker, or person or corporation, owning or operating motor vehicles in the transportation of property for hire upon the public highways, under the jurisdiction of the Public Utilities Commission.

7.04.170 Licenses, contents of.

All licenses shall be prepared and issued by the tax collector upon the payment of the sum herein required to be paid therefore. Each license so issued shall state upon the face thereof the following:
(1) The name of the person to whom it is issued.
(2) The kind of business license.
(3) The location of such business.
(4) The date of expiration of such license.

7.04.180 Tax collector not required to send bill.

The tax collector is not required to send a notice or bill to any person subject to the provisions of this chapter, and failure to send such notice or bill shall not affect the validity of and license fee due hereunder.

7.04.190 Posting and keeping licenses.

All licenses must be kept and posted in the following manner:
(1) Any licensee engaged in business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
(2) Any licensee engaged in business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while engaged in such business.

7.04.200 Duplicate licenses.

A duplicate license may be issued by the tax collector to replace any license previously issued hereunder, which has been lost or destroyed, upon licensee’s filing an affidavit attesting to such fact, and at the time of filing such affidavit, paying to the tax collector a duplicate license fee of forty-five dollars and fifteen cents ($45.15).

7.04.210 No license transferable--Exception--Amended license for changed location.

No license issued pursuant to this chapter shall be transferable, provided that a license to a person engaged in the business of peddler or solicitor issued pursuant to Section 7.04.100 of this chapter, the fee of which was paid by the employee of such licensee, may be transferred to another employee of the person having paid said fee in the event of termination of the employment of the original licensee upon application therefore and payment of a transfer fee of thirty six dollar and seventy-five cents ($36.75) and provided further that when a license pursuant to any provision of this chapter is issued authorizing a person to carry on a business at a particular place, such licensee may, upon application therefore and paying a fee of thirty six dollar and seventy-five cents ($36.75) have the license amended to authorize the carrying on of such business at some other location within the city of Richmond to which the business is or is to be moved.

7.04.220 Separate license for each place of business or branch.

A separate license must be obtained for each branch establishment or location of the business engaged in and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to businesses licensed under this chapter shall not be deemed to be separate places of business or branch establishments.

7.04.230 Two or more businesses at same location.

Whenever any person is engaged in two or more businesses at the same location and under the same management, such person shall not be required to obtain a license for the carrying on of each of such businesses, but shall be issued a joint license, and the sum of the average number of employees of all of such businesses so carried on by him shall be used as the basis for computing the amount of license fee to be paid for the carrying on of all such businesses; provided that when two or more businesses are carried on at the same location under different managements, the person managing each business shall obtain a separate license for his respective business at such location.

7.04.240 License fees paid in advance.

Except for monthly license fees payable on or before the tenth day of the succeeding month, all license fees shall be paid in advance. For annual business licenses, license fees are due and payable on or before March 15 of the year for which the license is issued. For all other business licenses, licenses fees are due and payable on or before the date of issuance.

7.04.250 Unexpired license heretofore issued.

Where a license for any business has been issued by the city of Richmond and fee paid therefore under the provisions of any ordinance heretofore enacted, and term of such license has not expired, then the license fee prescribed for the business by this chapter shall not be payable until the expiration of the term of such unexpired license.

7.04.260 Quarterly licenses.

Any business not otherwise provided for in this Article VII and without a place of business in the city to engage in business activities, may obtain a quarterly (91 days) license for seventy five dollars and twenty-five cents ($75.25) as the basic license fee plus an additional sum based upon the rate of twenty-five percent of the per-employee fees specified in Section 7.04.030.

7.04.270 Refunds due to action of public agency.

The tax collector shall refund a portion of license fees paid by any licensee whose business is terminated by the action of any public agency authorized by law to exercise its right of eminent domain, and who does not relocate within the city of Richmond. Such licensee must first file with the tax collector a written request for such refund. The amount to be refunded in any such case shall be determined by determining the number of days in the license period for which the license fee was paid, treating as earned the number of days of such period which have elapsed up to and including the date of cancellation of such license, and treating as unearned the number of days of such period following said date. The amount to be refunded shall be in proportion to the total license fee paid as the unearned number of days bears to the total of days in such license period.

7.04.280 No license issued to applicant in arrears.

No license for any ensuing, current or unexpired license period shall knowingly be issued to any person who at the time of making application there for is indebted to the city for any unpaid license fee.

7.04.290 Delinquency.

Any person who fails to file any required statement and pay the amount of the license fee prescribed in this chapter within thirty (30) days after it becomes due shall be deemed delinquent and shall be assessed the following penalty:
(1) Ten percent of the license fee if the payment is made within one to thirty days after it became delinquent;
(2) Twenty-five percent of the license fee if the payment is made within thirty-one to sixty days after it became delinquent; and
(3) Fifty percent of the license fee if the payment is made more than sixty days after it became delinquent. Such penalty shall become part of the license fee then required to be paid under this chapter, and if such delinquency continues thereafter, such person shall be subject to all further penal provisions and remedies contained in this chapter.

7.04.300 Sworn statements.

At the time of applying for a license under this chapter, if applicant has been engaged in a business in the city for one year, he shall file a sworn statement verifying the accuracy of the calculations used in determining the license fee payable hereunder.

7.04.310 Statements not conclusive.

No such statement 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 under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the tax collector, who is authorized to examine, audit, and inspect such books and records of any licensee or applicant for license as may be necessary in his judgment to verify or ascertain the amount of license fee due.

All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid. The information or data obtained from such examination or audit, or from any statement required under this chapter shall be used for the purpose of enforcing the provisions of this chapter and for no other purpose.

7.04.320 Rules and regulations for enforcement.

The tax collector is authorized to make such rules and regulations as may be necessary to aid or assist in enforcement of the provisions of this chapter. Notwithstanding anything in this chapter to the contrary, such rules and regulations may include withholding issuance of a business license or revoking an existing license when the underlying activity violates the Municipal Code or any state or federal law.

7.04.330 Enforcement.

It shall be the duty of the tax collector to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance as may from time to time be required by the Tax Collector.
The Tax Collector in the exercise of his duties and acting through his deputies or any duly authorized City employee shall investigate all businesses hereby licensed to ascertain whether or not the provisions of this chapter are being complied with.
The Tax Collector and his deputies and any police officer shall have the authority to enter free of charge at any reasonable time any place of business required to have a license hereunder, and to demand exhibition of such license. Any person having any such license in his possession or under his control, who fails to exhibit the same on demand, shall be guilty of a misdemeanor and shall be punishable accordingly.

7.04.340 Additional power of tax collector.

In addition to all other powers conferred upon him, the Tax Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the Council, to compromise any claim as to amount of license fee due.

7.04.350 Remedies cumulative.

The conviction and punishment of any person for engaging in any business without obtaining a license so to do shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed herein shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

7.04.360 No under or over payment to be received.

No person charged with the enforcement of any of the provisions of this chapter shall knowingly accept or receive any sum for any license which is less than or greater than the amount actually required to be paid under the provisions of this chapter.

7.04.370 Unlawful business.

No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business.

7.04.380 Unlawful burden.

Nothing herein shall be construed as requiring a license or the payment of a license fee, or the doing of any act which would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which would be in violation of the Constitution or laws of the United States of America or the Constitution or laws of the State of California.

7.04.385 Business License Fee Not A Property Tax

The payment of any amount under this chapter measure by the value of any tangible or other property is not a tax on such property, but is a tax on the business undertaken by the taxpayer measured by the value of such property actually used in the business.

7.04.390 Regulatory provisions of other chapters remain.

Any person required to pay a license fee for any business under this chapter shall be relieved from the payment of any license fee for the privilege of doing such business which has been required under any other law of the City of Richmond, but shall remain subject to the regulatory provisions of such other law.

7.04.400 Suit for recovery of unpaid sums.

Any sum required to be paid hereunder shall be deemed a debt to the City and any person who engages in any business required to be licensed hereunder without obtaining a license so to do shall be liable to an action by and in the name of the City in any court of competent jurisdiction for recovery of any such sum.

7.04.410 Failure to file statement or corrected statement.

If any person fails to file any required statement within the time prescribed hereby, or if after demand therefore made by the Tax Collector he fails to file a corrected statement, the Tax Collector may determine the amount of license fee due from such person by means of such information as he may be able to obtain.
In case such a determination is made the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Richmond, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the Tax Collector for a hearing on the amount of the license fee. If such application is not made within the time prescribed the assessment shall become final. If such application is made within the time prescribed, the Tax Collector must cause the matter to be set for hearing within fifteen days before the City Council. The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment.
(Source: Ordinance No. 8-03 N.S.)

7.04.420 Review By City Audit Committee.

[New] The Audit Committee appointed by the City Council shall annually review the collection of the taxes levied under this chapter and shall issue a report to the City Council, no later than 120 days after the close of each Fiscal Year, concerning the amount collected during such fiscal year and the impact on the City’s ability to provide needed services, facilities and community improvements. Such report may include recommendations for the allocation of funds from future collections, subject to the approval of the City Council

Section 2. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any reason held to be unconstitutional or invalid, such a decision shall not affect the validity of the remaining portions of this Ordinance. The People hereby declares that they would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance, irrespective of the unconstitutionality or invalidity of any section, subsection, subdivision, paragraph, sentence, clause or phrase.

Section 3. Effective Date. If approved by majority of the voters of the City of Richmond at the November 4, 2008 election, as certified by the City Council, this Ordinance shall become effective on January 1, 2009

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