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CITY ATTORNEY’S OFFICE
3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF RIVERSIDE, CALIFORNIA,
AMENDING VARIOUS SECTIONS IN CHAPTER 5.04 OF THE
RIVERSIDE MUNICIPAL CODE REGARDING TAXES, LICENSES AND
REGULATIONS.
The City Council of the City of Riverside does ordain as follows:
Section 1: Section 5.04.010 of the Riverside Municipal Code is amended as follows:
“Section 5.04.010 Definitions.
A. Average number of employees . "Average number of employe es" means the average number of persons employed daily in th e person's business for the preceding period of one year and shall be determined by ascertaining the total number of hours of service performed by all employees during the preceding year, including paid leave, di viding the total number of hours of service by the full-time equivalent (2,080 hours). In compu ting the average number of employees, fractions of numbers shall be rou nded to the nearest whole number with one-half or grea ter being rounded up and less than one-ha lf being rounded down.
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C. Business rentals . "Business rentals" means any busine ss conducted or carried on by any person engaged in the business of renting or letti ng a building or structur e of any kind, including, but not limited to, office buildings, warehouse s, commercial spac es, office spaces and industrial spaces to a tenant for pur poses other than dwelling, sleeping or lodging.
1. One or more business rent al units on the same parcel or adjoining parc els shall be considered a separate one place of business and aone tax certificate must be obtained . for each separate place of business.
. . .
F. Collector. "Collector" means the Chief Financial Offi cer or other City officer charged with the administration of this chapter. References to License Collector or Ta x Administrator shall be understood to refe r to the Finance Director or histheir authorized representative. . . .
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
H. Contractor. "Contractor" means ever y person conducting, ca rrying on or managing a business who is licensed as a cont ractor by the State of California and who undertakes to, or offers to undertake to, or purports to have the capa city to undertake to, or submits bids to, or does himthem self or by or through ot hers, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any bu ilding, highway, road, railroad, excava tion or other structure, project, development or improvement or to do any part thereof, including the erection of scaffolding or other structures or works in conjunction therewith.
1. Any "contractor" as define d above conducting or carrying on the business of selling goods, wares or merc handise as a retailer or wh olesaler, in addition to histheir contracting business shall, in addition to the contractor's business tax certificate provided herein, secure a certificate for such retail or wholesale business as required in the chapter. . . .
I. Convalescent hospital . “Convalescent hospital” mean s a facility pr oviding long-term nursing, dietary and other medical services to conv alescents or invalids but not providing surgery or primary treatments such as are customarily provided in a hospital. Conval escent hospital includes nursing home and rest home, but does not include general or specialized hospital or residential care facility.
JI. Employee. "Employee" means, in relation to a business, any and all owners, or members of the owner's family, pa rtners, or associates or individuals, to whom the bus iness pays a wage, all of whom shall be included in the computation of the average number of employees of the business. . . .
KJ. General services . "General services" means providing, maintaining or perf orming labor for benefit of another with in the City; supplying some genera l demand for the be nefit of another within the City and does not include professional services or other services enumerated in this chapter.
LK. Gross receipts . "Gross receipts" m eans and includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed,
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or mercha ndise. "Gross receip ts" includes all re ceipts, cash, credits and property of any kind or nature, without any deduction ther efrom on account of the co st of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever;
1. A business establishe d outside the City bu t maintaining a branch office within the City, or doing business with in the City through an agent, broker or employee, shall report as gross receipts, its total sales or receipts attributable to the local branch office, local agent, broker or employee operating within the City;
. . .
3. The following shall be ex cluded from "gross receipts":
a. Cash discounts allowed and taken on sales;
. . .
h. As to a reta il gasoline deal er, a portion of histheir receipts from the sale of motor vehicle fuels equa l to the motor vehicle fuel lice nse tax imposed by and previously paid under the provisions of Pa rt 2 of Division 2 of the Reve nue and Taxation Code of the State of California;
i. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of th e United States Code if paid by the deal er or coll ected by himthem from the consumer or purchaser.
ML. Insurance agent . "Insurance agent" mean s any person, including bail bond agents , directly authorized by and on behalf of an insurer to transact in surance and bind th e insurer in the execution of insurance policies.
NM. Insurance broker . "Insurance broker" mean s any person, including bail bond brokers, who, for compensation and on behalf of anothe r person, transacts in surance other than life, with, but not on behalf of, an insurer.
ON. Location. "Location" means the place where the bus iness is conducted whether at a single address or multiple addresses that ar e contiguous. If a bus iness entity conducts business at two or
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
more addresses which are not p hysically contiguous, each su ch noncontiguous address shall constitute a separate location. In the case of electronic transactio ns, the place where the seller is located is deemed the "location" for purposes of this chapter.
PO. Manufacturing. “Manufacturing” means the business of making, developin g, assembling or packaging of any machines, devi ces, articles, things , commodities, goods, wares, merchandise, products, equipment, material or substances fo r sale or distribution to the public either at wholesale or retail.
Q. Peddler. “Peddler” means any person, whether an individual or representing a business entity, engaged in the act of peddling.
R. Peddling. “Peddling” means and includes travelin g or going from plac e to place or from house to house within th e City and peddling, ha wking, vending or selling any goods, wares or merchandise carried or caused to be carried or conveyed by or with the person peddling, hawking, vending or selling the same.
SP. Person. "Person" means and includes all domestic and foreign corporat ions, associations, syndicates, joint stock corporatio ns, partnerships of every kind, clubs, trus ts, societies, and individuals transacting and carryi ng on any business in the City, other than as an employee.
TQ. Professional services . "Professional services " means any person, including a professional corporation, wherever located, en gaged in/or carrying on within th e City any profession requiring compliancy with written and/or oral examination standards a dopted by a branch of the state or federal government and/or requiri ng a certain amount of tenure with such br anch of go vernment; such professions to incl ude but not be limited to: architect, attorney, ac countant (all types), audiologist, chiropractor, clinical social worker, dent ist, economist, engineer (all types), geologist, marriage, family and child counselo r, mortician, optician, optometr ist, osteopath, physician (all types),podiatrist, psychologist, re gistered nurse, speec h pathologist, surveyor , veterinarian, etc.
UR. Residential rentals . "Residential rentals" means any bu siness conducted or carried on by any person engaged in le asing, renting, subleasi ng, subletting, providing, exchanging or trading without loss of ownership or leasehold, any real property, dwelling, building, structure, premises or portion thereof, for the purpose of dwel ling, sleeping, l odging, boarding or other such
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
occupancy, accommodation or general residency.
1. Two or more single-famil y residential rental units an d multiple-residential rental units of two or three units shal l be taxed as one bu siness using the proper ty owner's physical address as the business address.
2. Four or more residential rental units on th e same parcel or adjoining parcels shall be taxed as one business using the property owner’s physical addr ess as the business address. considered a separate place of business and a tax certificate must be obta ined for each separate place of business.
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VS. Sale. "Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property for a cons ideration; the servin g of, supplying of, or furnishing for a consideration any property; and any transaction wh ereby the possession of property is transferred and the seller retains the title as security for th e payment of the price. Th e foregoing sh all not be deemed to exclude any transactio n which is or which, in effect, results in a sale within the contemplation of law.
W. Solicitor. “Solicitor” means any pe rson, whether an in dividual or repres enting a business entity, who engages in the act of solicitation as described in Section 5.08.010 of this Municipal Code.
XT. Sworn statement . "Sworn statement" means an affi davit sworn to be fore a person authorized to take oaths, or a declaration or certification made und er penalty of perjury.
YU. Wholesale sales . "Wholesale sales" means the sale of goods, ware s or merchandise for the purpose of resale and there is no sale to the ultimate consumer.” Section 2: Section 5.04.060 of the Riverside Municipal Code is amended as follows:
“Section 5.04.060 Evidence of doing business.
When any person by use of sign s, circulars, business cards, telephone book, newspapers, trade publications, television, radio, internet, or any other advertis ing media, advert ises, holds out or represents that he isthey are in business in the City, or when any person holds an active license or permit issued by a governmental agen cy indicating that he isthey are in business in the City, or
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
when such person gives other evidence of tran sacting and carrying on busin ess as may be defined in this chapter, such action shal l be considered eviden ce of doing business in the City. If such person fails to deny by a sworn statement under penalty of pe rjury given to th e Collector that he isthey are not conducting a business in the City, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he isthey are conducting a business in the City.”
Section 3: Section 5.04.070 of the Riverside Municipal Code is amended as follows:
“Section 5.04.070 Constitutional apportionment.
None of the business taxes provided for by this chap ter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of th e United States and th e State of California.
A. In any case where a business tax is believe d by a registrant for a ce rtificate to place an undue burden upon in terstate commerce or be violative of such constitutional clauses, the registrant may apply to the Collector for an adjustment of the tax. Such appl ication may be made before, at, or wi thin six months after payment of the prescr ibed business tax. The registrant shall, by sworn statement and supp orting testimony, show histheir method of business and the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to dete rmine the extent, if any, of su ch undue burden or violation. . . .
C. In fixing the busine ss tax to be charged, th e Collector shall have the power to base the business tax upon a percentage of gros s receipts or any other measur e which will assure that the business tax assessed shall be uniform with that asse ssed on businesses of li ke nature, so long as the amount assessed does not exceed the business tax as prescribed by this chapter. Should the Collector determine the gross receipts measure of business tax to be the proper basis, they may require the registrant to su bmit, either at the time of termination of registrant's business in the City, or at the end of each three-mo nth period, a sworn statement of the gross receipts and pay the amount of business tax therefore, provided that no additi onal business tax du ring any one calendar year shall be required after the registrant shall have paid an amount eq ual to the annual business
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
tax as prescribed in this chapter.”
Section 4: Section 5.04.080 of the Riverside Municipal Code is amended as follows:
“Section 5.04.080 Exemptions.
Nothing in this chapter shall be deemed or c onstrued to apply to any person transacting and carrying on any business exem pt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the pa yment of such taxes as are herein prescribed. . . .
The Collector, after givi ng notice and a reasonable opportunity fo r hearing to a registrant, may revoke any certificate gran ted pursuant to the pr ovisions of this sectio n or Section 5.04.090 upon information that the registra nt is not entitled to the exemption as provided herein.
If the exemptions under this chapter conflict with state la w, the state la w shall govern.” Section 5: Section 5.04.090 of the Riverside Municipal Code is amended as follows:
“Section 5.04.090 Tax-free certificate provision.
The provisions of this chapter shall not be deem ed or construed to require the payment of a business tax to condu ct, manage or carry on any business, occupation or activity from any institution or organization or persons who fall within any of the following classifications:
A. Any business conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either dire ctly or indirectly, by any individual. . . .
T. Every person who has been honorably disc harged from milita ry service of th e United States and who is exempted from the payment of busi ness taxes by Sections 16001 and 1600 1.5 of the California Business and Professions Code and who distributes circulars and/or hawks, peddles, and/or vends any goods, wares or merchandise owned by himthem, except spirituous, malt, vinous or other intoxicating liquor, subject however to the restrictions, lim itations, regulations and conditions hereinafter set forth.
1. Every applicant must furnish a certifi cate of physical disability, dated within a month of said application, executed by a qualif ied physician or submit eq uivalent evidence of disability.
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
. . .
4. A business tax cert ificate, when issued, is subjec t to the following conditions:
a. Said business tax certificat e shall not be defaced, mutilat ed, disfigured or otherwise altered subsequent to its issuance, and failure to comply herewith is grounds for revocation of said business tax certificate and for refu sing its renewal or the issuance of a new business tax certificate thereafter.
. . .
d. The business taxpayer named must identify himthemself by histheir signature whenever required to do so by any City police offi cer, or any authorized agent of the Collector. . . .”
Section 6: Section 5.04.100 of the Riverside Municipal Code is amended as follows:
“Section 5.04.100 Registration for business tax certificates.
Upon a person registering for the firs t certificate to be issued here under or for a ne wly established business, such person shall furnis h to the Collector a sworn statem ent, upon a form provided by the Collector; setting forth the following information:
A. The exact nature or kind of business for which a certificate is requested; . . .
F. In all cases where the business contracts, sells or delivers any goods , wares or merchandise in the City for which sales or use tax is payabl e and who is required to report and pay such sales and use tax to the state shall obtain an appropri ate California State Boar d of Equalization permit and furnish the Collector with histheir sales tax number and sh all report separately in histheir return to the state the amount of receipts from sales in the City and/or the receipts from sales for use in the City and shall pay the required sales or use tax on such receipts. Any such person who fails to do so shall be de emed guilty of a misdemeanor violation of this chapter. . . .
H. Any further information which th e Collector may re quire to enable himthem to issue the type of certificate registered for.
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
If the amount of the bus iness tax to be paid by the registrant is measured by gross receipts, the registrant shall estimate the gross receipts for the pe riod to be covered by the certificate to be issued. Such estimate, if accepted by the Colle ctor as reasonable, shall be used in determining the amount of business tax to be paid by the registra nt; provided, however, the amount of the business tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such cert ificate was issued, furnish the Co llector with a sworn statement, upon a form furnished by the Collector, showing th e gross receipts during the pe riod of such certificate, and the business tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining a nd paying of renewal bus iness taxes for other businesses, after de ducting from the payment found to be due, the amount paid at the time such first certificate was issued.
. . .
The Collector shall not is sue to any such person another certif icate for the same or any business, until such person sha ll have furnished to himthem the sworn statement and paid the business tax as herein required.
. . .”
Section 7: Section 5.04.110 of the Riverside Municipal Code is amended as follows:
“Section 5.04.110 Renewal registration.
In all cases, the registrant fo r the renewal of a certificate sh all submit to the Collector for his guidance in ascertaining the amount of the busin ess tax to be paid by the registrant, a sworn statement, upon a form to be provided by the Collector, se tting forth such info rmation concerning the registrant's business during the preceding year as may be required by the Collector to enable himthem to ascertain the amount of the business tax to be paid by sa id registrant pursuant to the provisions of this chapter.”
Section 8: Section 5.04.120 of the Riverside Municipal Code is amended as follows:
“Section 5.04.120 Contents of business tax certificate.
A business tax certificat e issued under the provis ions of this chapter shall contain the following information:
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3750 UNIVERSITY AVE. #250
RIVERSIDE, CA 92501
(951) 826-5567
. . .
Whenever the tax imposed under the provisions of this chapte r is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the business tax is measured by the gross rece ipts from the operation of such items, the Coll ector may issue only one certificate; provided that they may issue for each tax period for which the business tax has been paid one identification stic ker, tag, plate, or symbol for each item included in th e measure of the tax or used in a business wher e the tax is measured by the gr oss receipts from such items.” Section 9: Section 5.04.130 of the Riverside Municipal Code is amended as follows:
“Section 5.04.130 Statements and records.
No statements shall be co nclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items th erein contained shall be subject to audit and verification by the Collector, histheir deputies, or auth orized employees of the City, who are hereby authorized to exam ine, audit, and inspect such books and records of any person registering for certification as may be necessary in their judgment to ve rify or ascertain the amount of business tax due.
All persons subject to the provisions of this ch apter shall keep complete records of business transactions, including sales, rece ipts, purchases, and ot her expenditures, and shall retain all such records of examination by the Collec tor. Such records shall be mainta ined for a period of at least threefour years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine said records at reasonable times and places.”
Section 10: Section 5.04.140 of the Riverside Municipal Code is amended as follows:
“Section 5.04.140 Information confidential.
It is unlawful for the Co llector or any pers on having an administrative dut y under the provisions of this chapter to make known in a ny manner the business af fairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a certificate, or pay a business tax, or any other person visited or ex amined in the di scharge of official duty, or the
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amount or source of income , profits, losses, expendit ures, or any particular th ereof, set forth in any statement or registration, or to permit any statemen t or registration, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this section shal l be construed to prevent:
A. The disclosure of information to, or the exa mination of records and equipment by, another City official, employee, or agent for collection of taxes for the sole purp ose of administering or enforcing any provisions of this chapter, or collecting taxes imposed hereunder; . . .
D. The disclosure after the f iling of a written re quest to that effect , to the taxpayer himthemself, or to histheir successors, receivers, trustees, exec utors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amount of tax required to be collected, interest and penalties; further provided, however, that th e City Attorney approved each such disclosure and th at the Collector may refuse to make any disclosure referred to in this paragraph when in histheir opinion the public interest would suffer thereby;
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F. The disclosure by way of public meeting or othe rwise of such info rmation as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against himthem by the City fo r business taxes, or when acting upon any other matter;
. . .”
Section 11: Section 5.04.150 of the Riverside Municipal Code is amended as follows:
“Section 5.04.150 Failure to file statement or corrected statement.
If any person fails to file any required statement within the time prescribed, or if after demand therefore made by the Collector , he fails to file a corrected statemen t, or if any person subject to the tax imposed by this chapter fails to register for a certificate, the Co llector may determine the amount of business ta x due from such pers on by means of such available information. as he may
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be able to obtain.
If the Collector is not satisfied with the information supplied in st atements or registrations filed, the Collector may determine the amount of any business tax due by means of any available information. he may be able to obtain.
If such a determination is made the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Po st Office at Riverside, California, postage prepaid, addr essed to the person so assessed at histheir last known address.” Section 12: Section 5.04.160 of the Riverside Municipal Code is amended as follows:
“Section 5.04.160 Appeal.
A. Any person aggrieved by any de cision of the Collector or of any other officer of the City made pursuant to the provisions of this chapte r may appeal therefrom to the Collector, or histheir designee, not later than 30 days after notice thereof, unless a la ter date is agreed to by the Collector and the appellant. The Coll ector shall give notice of the hearing to the appellant no later than ten days prior to such hearing. At such he aring the appellant may ap pear and offer evidence why the assessment shoul d not be confirmed and fixed as the business tax, or why any other decision should not be re versed or otherwise modified. After such hearing the Collector shall determine and reasse ss the proper tax to be charged or determine wh ether any other decision appealed from shall be confirmed, reversed, or ot herwise modified and sha ll give written notice thereof to the applicant by serving it personally or by depo siting it in th e United States Post Office at Riverside, California, pos tage prepaid, addressed to the person so assessed at histheir last known address.
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C. If such appeal is made within the time prescr ibed, the Collector shall cause the matter to be set for hearing before the City Manager or histheir designee within 30 da ys from the date of receipt of such notice of appeal , giving the appellant not less than ten days' written notice of the time and place of such he aring. The City Manager or histheir designee may ap point an Employee Hearing Officer to conduct the h earing on the matter an d render a written re commendation to the City Manager or histheir designee.
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D. The City Manager or histheir designee shall render a decision on the appeal and give notice thereof to the Collector no later th an 20 days following co mpletion of the heari ng thereon or, in the event such hearing is held by an Employee Hearing Officer, within 30 days following completion of the hearing thereon. After receiving notice of such decisi on, the Collector shall determine and reassess the proper tax to be char ged and shall give writt en notice thereof, or of the decision made as to any other decision appealed, to the applicant by servi ng it personally or by depositing it in the United States Post Offi ce at Riverside, California, postage prepaid, addressed to the person so assessed at histheir last known address.
E. If, after having fi rst appealed to the Collector and the City Manager, as required in subsections A and B, any person still aggrieved by an adverse decision made pur suant to the provisions of this chapter concer ning such person's busi ness tax, may appeal to the City Council within 15 days afte r notice of said adverse d ecision by filing within 15 days after notice of said appeal, briefly stating the grounds relied upon for such appeal. If such appeal is made, the Collector shall cause the matter to be set for hearing be fore the City Council. The Collector shall give at least ten days notice to such person of th e time and place of hearing. The City Council shall consider all evidence produced, an d shall make findings thereon, which shall be final. After such hearing the Collector shal l determine and reassess the proper tax to be charge d and shall give written notice thereof, or of the decision made as to any other decision ap pealed, to the applicant by serving it personally or by depositing it in the United St ates Post Office at Riverside, California, postage prepai d, addressed to the person so assessed at histheir last known address. . . .”
Section 13: Section 5.04.170 of the Riverside Municipal Code is amended as follows:
“Section 5.04.170 Extension of time and waiver of penalty.
In addition to all ot her powers conferred upon himthem, the Collector shall have the power, for good cause shown, to extend the tim e for filing any required sworn statement or regi stration and, in such case to waive any pe nalty imposed, or charge dema nded, that would otherwise have accrued, and, if th e Collector so determines, ei ght percent simple interest shall be adde d to any tax determined to be payable.” For owners of a newly registered Residential Rental business, the Collector shall have the power, for good cause shown, to waive any past due tax assessed for prior
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years that would otherwise have accrued, provided that the business owner has less than four residential rental properties containing two or fewer residential rental units. The Collector shall also have the authority, for good cause shown, to waive an y penalty imposed, ch arge demanded, or any past due tax assessed for prior year s that would otherwise have accrued.” Section 14: Section 5.04.180 of the Riverside Municipal Code is amended as follows:
“Section 5.04.180 Business tax certificate nontransferable – Changed location and ownership.
A. No certificate issued pursuant to this chapter shal l be transferable .; provided, that where a required certificate is issued to a person to tran sact and carry on a business at a particular place, such certificate holder may, upon application therefore and paying a fee of $2.00, have the certificate amended for the transact ing and carrying on of such busi ness under said certificate at some other location to which the business is to be moved. Any additional amendment to the business tax certificate such as na me changes, etc., shall be ma de upon application therefore accompanied by a paym ent of $2.00 for ea ch such amendment.
B. Any amendment to the business tax certificate su ch as name changes, etc., shall be made upon application th erefore accompanie d by a payment of $2.00 for each such amendment.” Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ul timate ownership after the transfer is substantiall y similar to the ownership existing before th e transfer, shall no t be prohibited by this section.
C. In the event a certificate holder is a corp oration, a new certificate shall be required when there is an actual change in control or when owne rship of more than 50 pe rcent of the voting stock of the certificate holder is acqui red by a person or group of person s acting in conc ert, none of whom already own 50 percent or more of the voting stoc k, singly or collectively.
D. In the event a certificate holder is a partne rship, a new certificate sh all be requ ired when there is an actual change in ow nership and 50 percent or more of the business is acquired by a person or group of persons acting in concert, non e of whom already own 50 percent or more of such business, singly or collectively.
E. For the purpose of this section stockholders , partnerships, or other persons holding an interest in a corporation or othe r entity herein defined to be a person are rega rded as having the
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real or ultimate ownership of such corp oration or other entity.
F. Transfer of the certificate does not permit op eration of a business in violation of other Municipal Code sections.
G. The Collector shall cancel a valid unexpired certific ate issued or granted to the certificate holder pursuant to this chapter at the re quest of the certifi cate holder provided:
1. The certificate holder so endorses, signs and su rrenders the certificate receipt along with any applicable decal, sticker or tag, and
2. All business activity pursuant to the certificate has ceased.
Section 15: Section 5.04.190 of the Riverside Municipal Code is amended as follows:
“Section 5.04.190 Duplicate business tax registration notice and/or certificate.
A physical duplicate certificate or regi stration may be issued by th e Collector to replace any certificate or registration previously issued here under which has been lost or destroyed upon the certificate or registration holder filing statemen t of such fact, and at the time of fi ling such statement paying to the Collector a dup licate business ta x fee of $10.00.” Section 16: Section 5.04.200 of the Riverside Municipal Code is amended as follows:
“Section 5.04.200 Posting and keeping business tax certificate.
A. Any certificate holder transa cting and carrying on bu siness at a fixed place of business in the City shall keep the certificate posted in a co nspicuous place upon the premises where such business is carried on.
B. Any certificate holder transacting and carrying on business but engage d in solicitation or peddling, and not operating at a fixed place of business in the City shall keep the certificate upon histheir person at all times wh ile transacting and carry ing on the business for which it is issued. . . .”
Section 17: Section 5.04.230 of the Riverside Municipal Code is amended as follows:
“Section 5.04.230 Application for refund.
A. Any business tax, or penalties or interest thereon, or porti on thereof, may be refunded, if they were:
1. Paid more than once;
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. . .
In such case, the app licant shall be entitled to a refund of the busi ness tax paid less a $2031.00 processing charge, wi thout further deduction to cover the administrative cost therefore.
B. No refund of busine ss taxes shall be made upon termination of a bu siness that does not meet the criteria set forth in this section, or for a ny unused portion or term of a business tax period.
C. No refund of monies howsoev er paid or collected shall be allowed in whole or in part unless an application theref ore is filed with the Coll ector within a period of Oone year from the expiration of the business tax certificate period fo r which a refund is sought, and all such claims for refund must be filed with th e Collector on forms furnished by him or her them in the manner prescribed by him or herthe Collector . Such application may be ma de only by the person who made the payment, his or hertheir guardian, executor, ad ministrator or heir. Refunds shall not be made to an assignee of the application. Upon the filing of such a claim, and when he or shethe Collector determines that a refu nd is warranted, the Co llector shall refund th e amount warranted, less a $ 1531.00 processing charge, to cover the admini strative cost of the refund. Provided, however, that in the case of a refund made pursuan t to subsection 2, and where applicable, subsection 4, no deduction shall be made on account of the administrative cost therefore. The failure to file such application within the time prescrib ed herein shall bar any future right of recovery.
. . .”
Section 18: Section 5.04.250 of the Riverside Municipal Code is amended as follows:
“Section 5.04.250 Enforcement.
It shall be the duty of the Collector, and he is directed to enforce each an d all of the provisions of this chapter, and the Chief of Po lice shall render such assistance in the enforcement hereof as may from time to time be re quired by the Collector.
The Collector in the exercise of the duties imposed upon him hereunder sh all have the right , and acting through histheir deputies or duly au thorized assistants, shallto examine or cause to be examined a nyll places of business in the City to ascert ain whether the provisions of this chapter have been complied with.
The Collector, and each and all of histheir assistants and any police officer shall have the power to
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seal the coin openings of slots of nonidentified or un licensed coin-operated machines in a manner which will render inoperative th e coin devices on any machine or device not otherwise exempted by the provisions of the chapter which is found av ailable to the public for operation and which does not have stamped or affixe d thereon the required identification or for which the proper business tax has not been paid in full; in lieu thereof, they or she may seize and hold any such machine for the payment of such.
The Collector and each and all of histheir assistants and any police officer shall have the power and authority to enter free of charge, during busines s hours, any place of business required to be certified herein, and de mand an exhibition of a certificate and a sales and use tax permit. Any person having such cer tificate, or sa les or use tax permit, in histheir possession or under histheir control, who willfully fa ils to exhibit the same on demand, shall be guilt y of a misdemeanor and subject to the penalties pr ovided for by the provision s of this chapter. It shall be the duty of the Collector and each of histheir assistants to cause a complaint to be filed against an y and all persons found to be violating an y of said provisions.
The Collector and each and all of histheir assistants and any police offi cer are authorized to issue a written notice to appear up on persons whom they ha ve a reasonable cause to believe have violated any provisions of this section.
The Collector and each and all of histheir assistants are authorized to issue an administrative citation upon any person whom th ey have reasonable ca use to believe has violated any provision of this section. The C ity may pursue any unpaid fines or penalties and their costs pursuant to Section 1.17.090.”
Section 19: Section 5.04.300 of the Riverside Municipal Code is amended as follows:
“Section 5.04.300 Business tax.
Every person who engages in busine ss within the City shall pay a bu siness tax as set forth in this section.
. . .
A. Tax rates based up on gross receipts . Every person who engages in business in the City shall pay a business ta x based upon gross receipts unless specifical ly assigned a di fferent tax rate
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in a subsequent schedule.
. . .
B. Tax rates based upon number of employees or other units . Every person conducting business hereinafter li sted shall pay a busi ness tax as follows:
. . .
3. Contractors.
a. Engineering or Genera l Contractor .....$160.00
Plus per non- professional empl oyee .....$6.00
b. Specialty Contractor .....$110.00
Plus per employee .....$6.00
c. It shall be the responsibility of ev ery general building , engineering, prime contractor and owner-builder to require subcontractors under histheir control or dire ction to pay a business tax as herein pr ovided before permitting sa id subcontractor to begi n or perfor m services for said general building, engineering, prime contract or or owner-builder. . . .
5. Miscellaneous businesses. ....
a. Advertising, outdoor. .....
Each billboard—A nnual .....$85.00
. . .
i. Peddlers and sale smen—Itinerant. For the business of pedd ling any goods, wares, merchandise or other things of value, not otherwise specifically certified by this section, for each pedd ler, salesman, or empl oyee—Daily .....$30.00 "Peddling" means and includes traveling or go ing from place to place or from house to house within the City and peddling, hawking, vending or selling any goods, wares or merchandise carried or caused to be carried or conveyed by or with the person peddling, hawking, vending or selling the same.
. . .”
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Section 20: The City hereby finds that this ordinance is not subject to review under the California Environmental Qualit y Act (CEQA) pursuant to CEQA Guidelines sections 15060, subdivision (c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15061, subdivision (b )(3) (there is no possibility the activity in question may have a significant effect on the envi ronment). In addition to the foregoing general exemptions, the City Council further finds that this ordinance is categorica lly exempt from review under CEQA under the Class 8 Categorical Exemption (regulatory activity to assure the protection of the environment), CEQA Guidelines section 15308.
Section 21: The City Clerk shall certify to the adoption of this ordinance and cause publication once in a newspaper of general circulation in accordance with Section 414 of the Charter of the City of Riverside. This ordinance shall b ecome effective on the 30th da y after the date of its adoption.
ADOPTED by the City Council this ____ day of ________________, 2024.
_____________________________________
PATRICIA LOCK DAWSON
Mayor of the City of Riverside
Attest:
______________________________
DONESIA GAUSE
City Clerk of the City of Riverside
/ /
/ /
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I, Donesia Gause, City Clerk of the City of Riverside, California, hereby certify that the foregoing ordinance was duly and regularly introduced at a mee ting of the City Council on the _______ day of _______________, 2024, and that thereafter the said ordinance was duly and regularly adopted at a mee ting of the City Council on the _________day of _____________, 2024, by the following vote, to wit:
Ayes:
Noes:
Absent:
Abstain:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Riverside, California, this ________ day of _____________, 2024.
_____________________________________
DONESIA GAUSE
City Clerk of the City of Riverside
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CA 24-0070.2 TAT 04/02/24