Chapter 1 BUSINESS LICENSES*

This Chapter is intended to:

1.01-1 Raise revenue for municipal purposes from the conduct of all businesses, trades, professions, or callings. (Ordinance 76.5, 1/17/67)

1.01-2 To regulate business, trades, professions or callings, except those where regulation has been preempted by the State of California through State licensing (as for example, Physicians, Attorneys, Engineers, Land Surveyors, and Building Contractors). (Ordinance 76.5, 1/17/67)

1.01-3 Without limitation to the generality of the provisions of Section 1.0 1-2, the provisions of the following Sections and subsections of this Chapter shall not be applicable to those businesses, trades, professions or callings where regulation has been preempted by the State of California through State licensing. (Ordinance 76.5, 1/17/67)

1.01-4 Without limitation to the generality of the provisions of Section 1.01-1, businesses, trades, professions or callings whose regulation has been preempted by the State of California shall nevertheless be subject to the revenue raising requirements and provisions of this Chapter. (Ordinance 76.5, 1/17/67)

III-1-1.02 Establishment

The License Tax Collector shall have the power to establish rules and regulations consistent with the provisions of the Chapter for the purpose of the administration and enforcement of the provisions of this Chapter. (Ordinance 76.12, 4/17/84)

Section 2 Definitions

III-1-2.01 Average Number of Persons Employed

The average number of persons employed daily in the applicant's business for a given license year shall be determined by ascertaining the total number of hours of service performed by all employees in said business in Milpitas during the previous calendar year and dividing the total number of hours of service thus obtained by 2,000 hours (being the number of hours of service herein determined to constitute a year's work of one full-time employee). In computing the average number of persons employed fractions of numbers shall be excluded. (Ordinance 76.4, 5/4/65)

III-1-2.02 Business

As used in this Chapter “business means professions, trades, and occupations and all and every kind of calling carried on for profit or livelihood. (Ordinance 76.4, 5/4/65)

III-1-2.03 Employee

The word “employee” shall mean each person engaged in the operation or conduct of any business, including, but not limited to the owner, a member of the owner's family, partner, officer, agent, manager, servant, employee, solicitor and any and all other persons employed or working in said business. (Ordinance 76.4, 5/4/65)

III-1-2.04 Fixed Place of Business

A “fixed place of business” shall mean a place of business at a particular site regularly kept open, with someone in charge thereof for the transaction of the particular business engaged in during the hours customary to transact such business. (Ordinance 76.4, 5/4/65)

III-1-2.05 License Tax Collector

As used in this Chapter “license tax collector” shall be that person designated or appointed by resolution of the City Council of the City of Milpitas to perform the duties of license tax collector. (Ordinance 76.4, 5/4/65)

III-1-2.06 Person

As used in this Chapter “person” means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies, and individuals transacting and carrying on any business in the City of Milpitas. (Ordinance 76.4, 5/4/65)

III-1-2.07 Retail

All sales other than wholesale. (Ordinance 76.4, 5/4/65)

III-1-2.08 Wholesale

As used herein, the term “wholesale” shall mean the sale of goods, wares or merchandise or services for resale by the purchaser in the ordinary course of business or the sale of goods, wares or merchandise or services which are used or consumed by the purchaser in the course of reselling goods, wares, merchandise or services in the ordinary course of business. (Ordinance 76.4, 5/4/65)

Section 3 Effect of Ordinance on Past Actions and Obligations Previously Accrued

*Note to Section 3

The adoption of this Chapter shall not in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

Section 4 License required

III-1-4.01 Requirement and special exemptions

There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this ordinance and persons engaged therein in the City of Milpitas license taxes in the amounts hereinafter prescribed, and it shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City of Milpitas without first having procured a license from said City so to do or without complying with any and all applicable provisions of this Chapter. (Ord. 76.4, 5/4/65)

III-1-4.02 Conflict with other statutes

This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the State of California. (Ord. 76.4, 5/4/65)

III-1-4.03 Liability for fees if license is not required

Persons not required to obtain a license prior to doing business within the City because of conflict with applicable statutes of the United States or of the State of California shall be liable for payment of the tax imposed by this Chapter. (Ord. 76.4, 5/4/65)

III-1-4.04 Special exemptions

It shall be presumed that every individual engaged in a business, trade, profession or calling in the city of Milpitas is subject to tax hereunder unless said individual is able to identify himself as an employee of a business, trade, profession, calling or person which has paid the annual license tax under Subsections of this Chapter and holds a valid and subsisting license under this Chapter. (Ord. 76.4, 5/4/65)

Section 5 Additional Licenses Required

III-1-5.01 Branch establishments

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this Chapter shall not be subject to additional license tax but shall otherwise be subject to all of the provisions of this ordinance including, but not limited to, the provisions of this Chapter requiring a license.

Section 6 Exemptions

III-1-6.01 Verification

Any person claiming an exemption pursuant to this section shall file a verified statement with the license tax collector stating the facts upon which exemption is claimed. The license tax collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section upon payment of a $5.00 processing fee but without payment to the City of the license tax required by this Chapter. (Ord. 76.7, 6/22/70)

III-1-6.02 Revocation of exempt license

The license tax collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

III-1-6.03 Businesses exempt by other statutes

Nothing in this Chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed.

III-1-6.04 Adjustment for businesses acting in interstate commerce and appropriate information

None of the license taxes provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the City Council for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and such other information as the license tax collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The license tax collector shall then conduct an investigation and after having first obtained the written approval of the City Attorney shall recommend to the City Council as a license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall recommend to the City Council a refund of the amount over and above the license tax so recommended. In fixing the license tax to be charged, the City Council shall have the power to base the license tax upon measure which will assure that the license tax assessed shall be uniform with that assessed on business of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this Chapter.

III-1-6.05 Charitable and like organizations

The provisions of this Chapter shall require the payment of a $5.00 processing fee but shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of religious, charitable, fraternal, educational, military, state, county, or municipal purposes; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this Chapter or obtaining a permit from the City of Milpitas to conduct, manage, or carry on any profession, trade, calling or occupation. The intent of this section is to require said exempt organizations to obtain licenses for any business activities despite the fact that they may be exempted from payment of tax because of their exempt nature. (Ord. 76.7, 6/22/70)

III-1-6.06 Disabled veterans

No license tax payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this State. Provided, however, that nothing in this section shall be deemed to exempt any such person from complying with any of the provisions of this Chapter requiring a license from the City of Milpitas to conduct, manage, or carry on any profession, trade, calling or occupation. The intent of this section is to require any disabled veteran to obtain a license for the conduct of any business and shall require the payment of a $5.00 processing fee despite the fact that he may be exempted from the payment of a tax therefor because of his disability. (Ord. 76.7, 6/22/70)

III-1-6.07 Utilities with franchises

No license tax payable hereunder shall be payable by any public utility possessing a franchise granted by the City of Milpitas and making payments under said franchise to the City of Milpitas. Provided, however, that nothing in this section shall be deemed to exempt any such public utility from complying with any of the provisions of this ordinance requiring a license from the City of Milpitas to conduct, manage, or carry on any profession, trade, calling or occupation. The intent of this section is to require any public utility to obtain a license for the conduct of any business despite the fact that it may be exempted from the payment of a tax therefor because of its exempt nature.

III-1-6.08 Persons under sixteen years of age

No license tax payable hereunder shall be payable by any person who has not reached his sixteenth birthday and who is not engaged in any profession, trade, calling or occupation for more than twenty hours per week. Provided, however, that nothing in this section shall be deemed to exempt any such person from complying with any of the provisions of this chapter requiring a license from the City of Milpitas to conduct, manage or carry on any profession, trade, calling or occupation. The intent of this section is to require any said person to obtain a license for the conduct of any business despite the fact that he may be exempted from the payment of a tax therefor because of his exempt nature.

III-1-6.09 Transactions with other public agencies

Transactions with any public entity (City, County, State, Federal government, District) are exempt from the requirements of this Chapter provided nothing herein contained shall exempt any business, trade, calling or person from compliance with the provisions of this Chapter in connection with any transaction not involving any public entity. (Ord. 76.4, 5/4/65)

III-1-6.10 City Sponsored Events

Any person that performs or sells merchandise at City-sponsored events is exempt from the licensing and license tax provisions of this Chapter if the person meets the following criteria:

(a) The event at which the person performs or sells merchandise receives prior approval from the City Council; and

(b) (1) The person or non-profit entity enters into an agreement with the City to perform at the City-sponsored event for no charge or for a charge deemed nominal by the Recreation Services Manager with approval of the Business License Tax Collector; or

(2) The person or non-profit entity enters into an agreement with the City to sell merchandise at the City-sponsored event that is hand-crafted; or

(3) The non-profit entity enters into an agreement with the City to sell any food products at the City-sponsored event.

Any person exempted from the provisions of this chapter pursuant to this section shall be exempted only for the duration of the City-sponsored event and only if this is the sole extent of business performed in the City of Milpitas during the fiscal year in which the business is performed. (Ord. 76.14, 8/6/02)

Section 7 Application

III-1-7.01 Contents of license

Every person required to have a license under the provisions of this Chapter shall make application for the same to the license tax collector of the City of Milpitas, and upon the payment of the prescribed tax the license tax collector shall issue to such person a license which shall contain (1) the name of the person to whom the license is issued, (2) the business licensed, (3) the place where such business is to be transacted and carried on, (4) the date of the expiration of such license, and (5) such other information as may be necessary for the enforcement of the provisions of this Chapter.

Section 8 Affidavit Requirement

III-1-8.01 Information required

In all cases, the applicant for a license shall submit to the license tax collector a written statement, upon a form to be provided by the license tax collector, written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant and the applicant's business as may be required by the said license tax collector, including, but not limited to, such information as will enable him to ascertain and secure the amount of the license tax to be paid by said applicant pursuant to the provisions of this Chapter.

III-1-8.02 Use of information

The license tax collector may refer the statement herein above required to any board, department or officer of the City of Milpitas for a report as to whether the business proposed to be licensed or the premises on which said business will be located is maintained, used or operated in conformity with all ordinances of the City of Milpitas or rules or regulations promulgated thereunder.

III-1-8.03 Fingerprinting required

In addition to the statement required by Section III-1-8.01 of this Chapter, any Applicant for a license designated in Section III-1-17.04 or Section III-1-17.07 of this Chapter shall, at the time of his application, be fingerprinted. Said fingerprints may be referred to any Board, Bureau, Department or Officer of the City of Milpitas, County of Santa Clara, State of California, or United States of America or any state, territory or possession thereof for a report regarding the Applicant, including, but not limited to, information as to whether the Applicant has ever been convicted of a violation of any misdemeanor or felony regulating or taxing any business or has ever been convicted of any crime (whether misdemeanor or felony) against property, including, but not limited to, theft, embezzlement, extortion or fraud. (Ord. 76.6, 11/19/68)

Section 9 Statements Not Conclusive

III-1-9.01 Collection of further information

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City of Milpitas from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the license tax collector, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

III-1-9.02 Examination of books and records

All licensees, applicants for licenses, and persons engaged in business in the City of Milpitas are hereby required to permit an examination of such books and records for the purposes aforesaid.

III-1-9.03 Required material confidential

The information furnished or secured pursuant to this section or Sections 8 and 9 of this Chapter shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the City of Milpitas shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this Chapter in addition to any other penalty provided by law.

III-1-9.04 Failure to file statement or corrected statement

9.04-1 If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the license tax collector he fails to file a corrected statement, the license tax collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

9.04-2 In case such a determination is made, the license 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 Milpitas, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may appeal said assessment as provided in Section 16 of this Chapter.

Section 10 Additional Power of License Tax Collector

III-1-10.01 Extension of Time

In addition to all other powers conferred upon him, the license 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 (30) days, and in such case to waive any penalty that would otherwise have occurred; and shall have the further power, with the consent of the Council, to compromise any claim as to the amount of license tax due.

III-1-10.02 Bond Required if Determined by the License Collector

In addition to all other powers conferred upon him, the License Tax Collector may require any applicant for a license designated in Section III-1-17.04 or Section III-1-17.07 of this Chapter who has previously been convicted of a violation of any misdemeanor or felony regulating or taxing any business or of any crime (whether misdemeanor or felony) against property, including, but not limited to, theft, embezzlement, extortion or fraud, to furnish a Faithful Performance Bond executed by a corporate surety company authorized to transact a surety business in the State of California in the penal sum of Five Hundred Dollars conditioned upon the faithful performance by Applicant of the provisions of this Chapter and of the rules and regulations promulgated hereunder, or, in lieu of said surety bond, a cash security deposit in the sum of Five Hundred Dollars upon the same condition. The requirements of this Subdivision shall be in addition to such other requirements as are imposed by this Chapter. (Ordinance 76.6, 11/19/68)

III-1-10.03 Cash Bond

In addition to all other powers conferred upon him, the license tax collector may require an applicant for a license for a business to be conducted, in whole or in part, out-of-doors to post a sum of money as a cash bond in the amount to be determined by the license tax collector to assure that out-of-doors premises occupied by the licensee will be left in a state of cleanliness and good order when abandoned by said licensee. A determination of the condition of said premises may be requested of the building official. If said premises are not left clean and in good order, the license tax collector is authorized to expend said cash bond, or such part thereof, as may be necessary for such purpose. Any excess costs shall be paid by the licensee; any unexpended portion of said cash bond shall be returned to the licensee. (Ordinance 76.4, 5/4/65)

III-1-10.04 Revocation by License Tax Collector

If any license holder conducts a business upon premises located, maintained, used or operated in violation of any statute of the State of California or any ordinance of the City of Milpitas, or ordinance of any political subdivision of the State of California with jurisdiction over said premises or rule or regulation promulgated thereunder, or conducts a business in violation of this or any other ordinance of the City of Milpitas or rule or regulation promulgated thereunder, the license tax collector may revoke or suspend said license after notice to said license holder and opportunity to be heard. (Ordinance 76.4, 5/4/65)

Section 11 License Regulations

III-1-11.01 License a Receipt and Not Authority to Violate Law

Each Business License issued represents a receipt for the payment of the applicable Business License Tax. It does not empower the Applicant to engage in business in Milpitas without complying with other applicable statutes, ordinances, rules and regulations pertaining to Applicant's business or place of doing business.

The issuance of a Business License is not an assurance, warranty or representation by the City that the Applicant has complied with (or that the City has waived compliance with) applicable statutes, ordinances, rules or regulations pertaining to Applicant's business or place of doing business (including, but not limited to those statutes, ordinances, rules or regulations relating to health and safety matters, building, fire, water and sanitary and allied requirements and zoning and land use). Nothing herein contained or inferrable from the issuance of a Business License Tax shall excuse the Applicant from complying with applicable statutes, ordinances, rules and regulations pertaining to his business or its place of location. (Ordinance 76.12, 4/17/84)

Section 12 No License Transferable

III-1-12.01 Amended License for Changed Location

No license issued pursuant to this Chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee of $5.00, have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or shall be moved. (Ordinance 76.7, 6/22/70)

Section 13 Duplicate License

III-1-13.00

A duplicate license may be issued by the license tax collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit, paying a the license tax collector a duplicate license fee of $5.00. (Ordinance 76.7, 6/22/70)

Section 14 Appeals

III-1-14.01 Right of appeal

Any person aggrieved by the decision of the license tax collector with respect to the issuance or refusal to issue a license or the assessment of tax may appeal in accordance with the procedures set forth in Title I , Chapter 20, Section 5 of the Standard Procedures Chapter of the Milpitas Municipal Code. (Ord. 76.4, 5/4/65)

Section 15 Posting and Keeping Licenses

*Note to Section 15

All licenses must be kept and posted in the following manner:

III-1-15.01 Posting

Any Licensee transacting and carrying on business at a fixed place of business in the City of Milpitas shall keep the license posted in a conspicuous place upon the premises where such business is carried on. (Ord. 76.6, 11/19/68)

III-1-15.02 Possession

Any person transacting and carrying on business but not operating at a fixed place of business in the City of Milpitas shall keep the license upon his person at all times while transacting and carrying on such business. (Ord. 76.6, 11/19/68)

Section 16 License Tax Dates

III-1-16.01 How and when payable

Unless otherwise specifically provided, all annual license taxes under the provisions of this Chapter, shall be due and payable in advance on the first day of July of each year; provided that license taxes covering new operations or individuals (other than for operations or individuals subject to the license tax rate set forth in Subsection III-1-17.04 and Subsection III-1-17.07 may be pro-rated on a quarterly basis for the balance of the license period. As to operations or individuals subject to the license tax rate set forth in Subsection III-1-17.04 and Subsection III-1-17.07. (Ord. 76.6, 11/19/68)

16.01-1 Licenses shall be issued on an annual basis, effective upon the date of issue and (unless sooner terminated pursuant to law) shall expire one year from date of issue, and

16.01-2 License taxes shall be due and payable in advance upon the date of issue for the full license period and shall not be subject to proration.

III-1-16.02 Dates payable

Except as otherwise herein provided license taxes, other than annual, required hereunder shall be due and payable as follows: (Ord. 76, 7/21/59)

16.02-1 Semi-annual license taxes on the first day of January and the first day of July of each year;

16.02-2 Quarterly license taxes on the first day of January, April, July, and October of each year;

16.02-3 Monthly license taxes on the first day of each and every month;

16.02-4 Weekly license taxes on Monday of each week in advance;

16.02-5 Daily license taxes each day in advance.

III-1-16.03 Tax not paid again until expiration

Where a license for revenue purposes has been issued to any business by the City of Milpitas and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for said business by this Chapter shall not be payable until the expiration of the term of such unexpired license.

Section 17 License Tax Rate

III-1-17.01 Rate schedule

Every person conducting a business (other than those specifically enumerated in this article) from a fixed place of business within the City shall pay a license fee according to the following schedule:

17.01-1 The following fees shall be based on the average number of employees in such business:

Retail sales or service:
Basic rate per year	$ 35.00
First 10 employees in excess of owner/manager	5.00 per person
Next 100 employees in excess of 10 employees	1.00 per person
Each additional employee in excess of 100 employees	0.25 per person

Manufacturing, wholesaling or processing:
Basic rate per year	$ 35.00
First 10 employees in excess of owner/manager	5.00 per person
Next 100 employees in excess of 10 employees	1.00 per person
Each additional employee in excess of 100 employees	0.25 per person

Business or Profession:
Basic rate per year	$ 35.00
First 10 employees in excess of owner/manager	5.00 per person
Each additional employee in excess of 10 employees	1.00 per person

Real Estate:
Basic rate per year	$ 35.00
First 10 employees in excess of owner/manager	5.00 per person
Each additional employee in excess of 10 employees	1.00 per person

17-01-1.1 Real estate businesses located without a fixed place of business within the City of Milpitas shall pay the same license fees as stated in this Subsection, except that employees counted shall be those working within the City of Milpitas.

17-01-1 Barber shops or beauty salons:

Basic rate per year	$ 35.00
First 10 employees in excess of owner/manager	5.00 per person
Each additional employee in excess of 10 employees	1.00 per person

17-01-2 General contractors or subcontractors:

Rate per year	$ 50.00
Rate per six months	35.00 (minimum)

17-01-2.1 General contractors or subcontractors located without a fixed place of business within the City of Milpitas shall pay the same license fees as stated in this Subsection for those having a fixed place of business within the City of Milpitas.

17-01-3 Apartments, hotels, motels or mobile home parks:

First four units, rooms or space	$ 30.00 annually
Each additional unit, room or space	2.00 annually

17-01-4 Home occupations:

Basic rate per year

$ 25.00

17-01-5 All businesses not otherwise classified or enumerated in this article:

Basic rate per year

$ 35.00

(Ord. 76.10, 6/1/76)

III-1-17.02 No Fixed Place of Business--Retail Deliveries or Services

Every person not having a fixed place of business within the City of Milpitas and providing retail sales or services shall pay an annual license tax of Fifty Dollars plus an additional sum of Ten Dollars for each vehicle in use in the City (and regardless of the number of vehicles in the City at any one time) in excess of one vehicle.

Provided, however, that the total tax under this Section shall not exceed One Hundred and Ten Dollars plus the fee for identification tags specified in Subsection III-1-17.08. (Ord. 76.9, 4/6/71)

III-1-17.03 No Fixed Place of Business--Wholesale Deliveries or Services

Every person not having a fixed place of business within the City of Milpitas and providing wholesale sales or services shall pay an annual license tax of Fifty Dollars plus an additional sum of Ten Dollars for each vehicle in use in the City (and regardless of the number of vehicles in the City at any one time) in excess of one vehicle.

Provided, however, that the total tax under this Section shall not exceed One Hundred and Ten Dollars plus the fee for identification tags specified in Subsection III-1-17.08. (Ord. 76.9, 4/6/71)

III-1-17.04 Transient Vendors

Every individual who does not have a fixed place of business within a commercial or industrial zoned area in the City of Milpitas and who goes in or upon any private residence in the City of Milpitas not having been requested or invited to do so by an owner or occupant of said premises for the purpose of soliciting orders for or selling, renting or delivering or agreeing to sell, rent or deliver any goods, wares or merchandise, or soliciting orders for or providing or agreeing to provide any work, labor or services shall pay an annual license tax of One Hundred Dollars. (Ord. 76.8, 12/15/70)

17.04-1 The license tax imposed under this Subsection III-1-17.04 is a license tax upon individuals, and each individual is subject to the provisions of this Subsection III-1-17.04, regardless of whether he is an employee of another. (Ord. 76.8, 12/15/70)

17.04-2 As used herein, “individual” shall not include salesmen or agents of wholesale businesses or firms who solicit orders from licensed retail dealers for resale, or who solicit orders from licensed manufacturers for manufacturing purposes, or to bidders for public works or supplies. (Ord. 76.8, 12/15/70)

III-1-17.05 If covered by two or more categories the higher shall prevail

In the event that the license tax collector shall determine that any person shall fall in more than one category, said license tax collector shall impose the higher of the two taxes. (Ord. 76.4, 5/4/65)

III-1-17.06 Circuses and carnivals

Subject to provisions of existing ordinances and regulations, every person conducting a circus or carnival shall pay a license fee of $25 per day, or fraction thereof, in which they are in operation, and shall be required to post a cleanup bond under Section III-1-10.03. (Ord. 76.4, 5/4/65)

III-1-17.07 Palmists, Astrologers, Fortune Tellers

Every palmist, astrologer or fortune teller or every person conducting a palmistry, astrology or fortune-telling studio or parlor, shall pay a license fee of $600 per year. (Ord. 76.6, 11/19/68)

17.07-1 The license tax imposed under this Section III-1-17.07 is a license tax upon individuals, and each individual subject to the provisions of this Section III-1-17.07 must have a separate license and pay the annual license tax required by this Section III-1-17.07 regardless of whether he is an employee of another. (Ord. 76.6, 11/19/68)

III-1-17.08 Identification Tags

City shall provide each person licensed under Sections III-1-17.02 and III-1-17.03 at no cost with a vehicle identification tag for each vehicle used in the City and for which tax is paid in accordance with said sections. In the event that any person so licensed shall use in excess of seven vehicles in the City, City shall provide said person with additional vehicle identification tags at a cost of Twenty-Five Cents each. (Ord. 76.9, 4/6/71)

III-1-17.09 Declaration of Intent

17.09-1 The license tax under this Chapter is measured, basically, by the number of a licensee's employees engaged in business in Milpitas. In the case of licensees with a fixed place of business within the City, the tax can be determined by counting the number of employees. In the case of licensees, however, without a fixed place of business, the tax cannot be determined by counting employees because some employees may never be present in City nor have any activities related to City. The Council, therefore, finds that a convenient, fair and uniform method of determining the tax for licensees without a fixed place of business is to count the number of business vehicles used in City which, in turn, provides a measure of employees (i.e., drivers) engaged in business activities within City. (Ord. 76.9, 4/6/71)

17.09-2 The Council further finds that a differential in tax rate between licensees with and without a fixed place of business as set forth in this Chapter is justified by:

17.09-2.1 The increased burden upon streets, facilities and police services provided by City created by licensees without a fixed place of business, and,

17.09-2.2 The increased share of other taxes and revenues which persons with a fixed place of business contribute to City (as compared to persons without a fixed place of business). (Ord. 76.9, 4/6/71)

17.09-3 Provided that said rate differential is reasonable and not so substantial as to be an inequitable burden. (Ord. 76.9, 4/6/71)

Section 18 License a Debt

*Note to Section 18

The amount of any license tax and penalty imposed by the provisions of this Ordinance shall be deemed a debt to the City of Milpitas, and any person carrying on any business without first having procured a license from said City so to do shall be liable to an action in the name of said City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties.

Section 19 Written Notice to Appear

*Note to Section 19

Deleted by Ordinance 76.13, 10/1/85.

Section 20 Penalty Provision

III-1-20 See I-1-4.09-1.

Section 21 Penalties for Failure to Pay Tax When Due

III-1-21

For failure to pay a license tax when due, the license tax collector shall add a penalty of 10% of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due.

Section 22 Both Criminal and Civil Action Authorized For Failure to Pay License Tax

*Note to Section 22

The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this Chapter. All remedies prescribed hereunder shall be cumulative and in addition to such other remedies as are provided by law 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 hereof.

Section 23 Enforcement

III-1-23.01 License tax collector enforcing officer

It shall be the duty of the license tax collector and he is hereby directed to enforce each and all of the provisions of this Chapter, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the license tax collector or the City Council.

III-1-23.02 Investigation for compliance

The license tax collector in the exercise of his duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this Chapter have been complied with.

III-1-23.03 Exhibition of the license

The license tax collector and each and all of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license.

III-1-23.04 Unlawful not to exhibit license

It shall be unlawful for any person having a license heretofore issued, in his possession or under his control, to willfully fail to exhibit the same on demand by the license tax collector or any of his deputies or assistants or any police officer.

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