The Tax and Permit Inspector, who is under the supervision and control of the City Treasurer, shall perform all duties enumerated in Section 5.01.020 and such duties as may be prescribed for the Tax and Permit Inspector and set forth in Chapter 5.04, together with such other duties as may now or hereafter be prescribed by any other ordinance of the City.

It shall be the duty of the Tax and Permit Inspector to:

As used in this chapter:

No payment of tax under the provisions of this chapter shall be construed as permission to conduct or carry on a business at any place within the City where the conducting or carrying on of such business is prohibited by the Zoning Ordinance of the City.

No payment of tax under the provisions of this chapter shall be construed as permission to conduct or carry on a business in such a manner so as to create or maintain a nuisance.

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

There are imposed upon the businesses specified and unspecified in this chapter taxes in the amounts prescribed, and it is unlawful for any person to transact and carry on any business in the City without first complying with any and all applicable provisions of this chapter, and each day such business is carried on without such compliance shall constitute a separate violation of this chapter.

Any person carrying on, either as principal or agent, any business in the City not herein specifically set forth shall pay the amount of the tax described herein provided for the business nearest corresponding to the nature of the business to be taxed.

A separate tax must be paid for each branch establishment or separate place of business in which the business is carried on and each payment of tax shall authorize the payee to engage only in the business taxed at the location or in the manner designated in such receipt of payment, provided, that warehouses or businesses used exclusively in connection with and incidental to businesses taxed under this chapter shall not be deemed to be separate places of business or branch establishments to the extent of such exclusive use.

Every person who operates any business, whether upon a cost, rental or commission basis as a concession or upon rented floor space in or upon the premises of any person taxed under any provisions of this chapter, shall be required to pay a separate and independent tax pursuant to the appropriate provisions, and shall be subject to all provisions of this chapter.

A payment of tax under the provisions of this chapter shall be valid only for the business at the location for which the payment of tax was made and the receipt issued; provided, that upon notification made to the Tax and Permit Inspector of a proposed removal of such taxed business to a new location, when such move will be accomplished, and the address of such new location, such tax shall be valid for such business at the new location.

The amount of any tax imposed by this chapter shall be deemed a debt to the City, and any person carrying on any business without having paid a tax as herein required, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of tax by this chapter imposed on such business, together with all penalties then due thereon, and the sum of $35.00 which, if judgment be recovered, shall be applied as attorney fees for the plaintiff and included and assessed as recoverable costs in the action.

In no case shall any mistake made by the Tax and Permit Inspector in determining the amount of the tax prevent, prejudice or estop the collection by the City of what shall be actually due from anyone carrying on a business subject to a tax under this chapter.

It shall be the duty of the Tax and Permit Inspector to prepare and issue a receipt under this chapter to every person liable to pay a tax who pays the required tax, and to state in each receipt the period of time covered, the name of the person to whom issued, the business taxed and the location or place where such business is to be carried on.

No receipt for payment of tax issued under any provisions of this chapter shall be in any manner transferred or assigned, or authorize any person other than is therein mentioned or named to do business.

The Tax and Permit Inspector shall make a charge of one dollar ($1.00) for each duplicate receipt issued to replace any receipt issued under the provisions of this chapter which has been lost or destroyed.

All taxes shall be paid in advance.

All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required to be set under the provisions of Section 5.04.190.

Except as provided in Section 5.04.170, all annual taxes required to be paid under the provisions of this chapter shall be computed upon a yearly basis, and receipts shall be issued so that the period covered by the tax begins on the first day of the month nearest to the date upon which the tax becomes due and payable.

Every person who commences the transacting or the carrying on of business within the City, and who is required to pay a tax under the provisions of this chapter, shall make payment on or before the commencement of such business.

Application forms shall be furnished by the Tax and Permit Inspector and shall require such information as will enable the Tax and Permit Inspector to properly classify the business and determine the amount of the tax to be paid by the applicant. Each applicant must correctly fill in one of such application forms, sign the same and certify, under penalties of perjury, that the contents are true and correct. The completed applications shall be submitted to the Tax and Permit Inspector who shall compute the proper tax amount and on payment of such amount, and any accrued penalties, shall issue the appropriate receipt.

Every application for which a tax is imposed by Sections 5.04.420 or 5.04.430 shall include or be accompanied by a list setting forth the name of each professional person and each real estate broker, broker-salesman, salesman or agent who is included in the computation of the amount of the tax.

Upon application for the issuance of an initial tax certificate, in all cases where the amount of tax to be paid is measured by applying a specified rate or amount to:

Where there has been no change in the conduct, character or extent of business, any person required to pay a fixed sum annual tax under this chapter shall not be required to file a renewal application upon the expiration of the period for which such tax has been paid.

Any person required to pay an annual tax which is measured by applying a specified rate or amount to a variable factor, shall submit an application for renewal of such receipt of tax payment within 28 days following the expiration of the period for which such tax has been paid. The application for renewal shall be upon a form to be provided by the Tax and Permit Inspector, certified under penalties of perjury to be true and correct, setting forth such information concerning the applicant's business during the preceding year as may be required by the Tax and Permit Inspector to enable him or her to ascertain the amount of tax to be paid by such applicant for the renewal period.

The Tax and Permit Inspector may require a corrected statement or a corrected application to be filed for any period for which payment of a tax was made at any time within three years from the expiration of such tax period in order to explain an unreasonable inconsistency between reported facts and facts gleaned from other sources.

The information furnished or secured pursuant to this chapter, except for the name of the applicant, the name and address of the business, and the nature of the business, shall be confidential. Any willful and unwarranted disclosure or use of such confidential information by any officer or employee of the City shall constitute a misdemeanor.

If any person fails to file any required application or statement within the time prescribed, or if after demand made by the Tax and Permit Inspector he or she fails to file a corrected statement or a corrected application, the Tax and Permit Inspector may determine the amount of tax due from such person by means of such information as he or she may be able to obtain, adding any accrued penalties computed with respect to the determined tax amount.

In case such a determination is made, the Tax and Permit Inspector shall give notice of tax determination, together with accrued penalties, by serving such notice personally upon the person liable for payment, or by depositing it in the United States Post Office at Santa Barbara, or a mail box, sub-post office, substation or mail chute, or other like facility regularly maintained by the Government of the United States, in a sealed envelope, postage prepaid, addressed to such person at his or her last known address. Service by mail is complete at the date of deposit, except that one additional day within which such person may respond to such notice as required shall be allowed for every full 100 miles distance between the place of deposit and the place of address.

Within 10 days after service of the notice of tax determination, the person served may pay the determined tax amount, together with accrued penalties. If such person does not pay the determined amount, together with accrued penalties, on or before the expiration of such tax 10-day period, the Tax and Permit Inspector must cause the matter to be set for hearing before the City Council within 21 days. Notice of hearing shall be served by the Tax and Permit Inspector upon such person at least 10 days prior to the date set for such hearing in the manner prescribed above for service of notice of tax determination. Upon the hearing, the Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon such person by the Tax and Permit Inspector in the manner prescribed above for the service of notice of tax determination. If the Council finds that the amount of tax due and unpaid is equal to or greater than the amount initially determined by the Tax and Permit Inspector, the Council shall add $20.00 to the total of the amount of tax unpaid and accrued penalties to cover the cost of administration and hearing in the matter.

Penalties upon the amount of taxes determined pursuant to Sections 5.04.290 - 5.04.310 shall continue to accrue and the amount of such accruing penalties shall be added from time to time to other amounts due until the entire amount due is paid in full.

Any person aggrieved by any decision of the Tax and Permit Inspector or his or her delegate with respect to the payment of tax under the provisions of this chapter may appeal pursuant to the provisions of Section 1.30.050 of this code.

All taxes shall be paid according to this chapter and no payee shall be entitled to the refund of any portion of the tax paid by reason of the termination of such taxed activity prior to the expiration of the term for which such receipt for tax payment shall have been issued.

It shall be the duty of the Tax and Permit Inspector to enforce the provisions of this chapter and the Chief of Police shall render such assistance as may be required.

Any contractor, real estate developer or other person who obtains a permit from the Building Division or Public Works Department shall furnish to the Tax and Permit Inspector the names, addresses, and business tax numbers of all subcontractors, if any, who perform any of the work for which the permit was issued. They shall also furnish to him or her information as to the dates during which the subcontracting work is performed.

Any real estate broker licensed to do business in the City shall furnish to the Tax and Permit Inspector the name, address, and current business tax certificate number of all salespersons who operate under the Real Estate Broker's State of California Broker's License. Said list shall be submitted annually on or before March 15th.

The conviction and punishment of any person for transacting any business without paying a tax shall not excuse or exempt such person from the payment of any tax due or unpaid at the time of such conviction, together with all penalties due as provided in this chapter and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter.

For failure to pay a tax on or before the delinquency date, the Tax and Permit Inspector shall add a penalty of 10% and shall add an additional penalty of 10% on the first day of each month thereafter; provided, that the amount of such penalty to be added shall in no event exceed 100% of the tax to which the penalty rates herein provided for have been applied.

Every person carrying on business within the City and not otherwise specifically taxed by other provisions of this chapter shall pay an annual tax based upon annual gross receipts at the following rates and in the following classifications:

CLASSIFICATION "A"

Automobile parts and accessories

Automobile servicing and repairs

Bakeries

Boarding and rooming houses (five or more guests)

Book stores

Cabinetmakers

Candy stores

Catalog merchandising

Cesspool services

Children's shops

Clothing

Coin operated machines

Electrical appliances and fixtures

Finance company (taxed as small loan business)

Financial corporations (not banks) savings and loan, industrial loan; building and loan

Floor coverings

Florists and nurseries

Fowl and animal feed and related products

Furnace cleaning

Furniture

Fur shops

General appliances

General merchandising

Gift stores

Gunsmiths

Haberdashers

Hardware

Janitorial services

Jewelers

Job printing

Laundries and cleaning agencies

Laundry, cleaning and dyeing plants (including self service facilities)

Locksmiths

Medicine and drugs

Men's wear

Milliners

Motels and hotels (three or more rental units)

Motion picture theaters

Museums

Musical instruments and supplies

Office supplies and equipment

Paint, glass and wallpaper

Photographers' supplies

Photographic studios

Piano sales and service

Plumbing fixtures and supplies

Radio or television stations

Refrigeration service

Repair shops and service

Retail oil - propane and butane distributors

Saddle shops

Secondhand stores

Shoe repairs

Shoe stores

Souvenir shops

Specialty stores

Sporting goods

Stationery stores

Tailors

Telephone answering service

Tire dealers

Tire repair and recapping

Trailer, recreational vehicle and mobilehome sales

Upholstery and carpet cleaning

Upholstery shops

Variety stores

Video arcades

Water softeners

Wearing apparel

Welding

Yard goods

And any other business not otherwise specifically provided for in this chapter

 

CLASSIFICATION "B"

Airplane sales and service

Automobile sales and service

Boat sales and service

Butcher shops

Cafes and restaurants

Caterers

Dairies

Delicatessens

Drive-in establishments

Food stores

Food vending

Garage storage

Grocery stores

Ice, retail

Lumber and building material

Milk bars

Service stations

Soda fountains

The annual tax on annual gross receipts in excess of $1,000,000.00 shall be as follows:

Classification "A": $400.00 plus $20.00 per $100,000.00 gross receipts or fraction thereof up to $3,000,000.00, plus $15.00 per $100,000.00 gross receipts or fraction thereof between $3,000,000.00 and $6,000,000.00 gross receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00 gross receipts or fraction thereof.

Classification "B": $300.00 plus $20.00 per $100,000.00 gross receipts or fraction thereof up to $3,000,000.00, plus $15.00 per $100,000.00 gross receipts or fraction thereof between $3,000,000.00 and $6,000,000.00 gross receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00 gross receipts or fraction thereof.

Every person carrying on the business consisting of manufacturing, packing, processing or selling at wholesale any goods, wares and merchandise or commodities at a fixed place of business within the City shall pay an annual tax based upon annual gross receipts at the following rates:

The annual fee on annual gross receipts in excess of $1,000,000.00 shall be as follows:

$240.00 plus $20.00 per $100,000.00 gross receipts or fraction thereof up to $3,000,000.00 plus $15.00 per $100,000.00 gross receipts or fraction thereof between $3,000,000.00 and $6,000,000.00 gross receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00 gross receipts or fraction thereof.

Every person carrying on a business generally or specifically mentioned in Section 5.04.410, shall post in a conspicuous, easily visible location on any site where he or she is carrying on said business, his or her name and business tax number and the names and business tax numbers of any and all subcontractors who perform any of the work at said site.

Every person conducting or carrying on any business, profession or occupation herein enumerated, shall pay an annual tax based upon each professional member and the average number of employees computed as follows:

Every person carrying on the business of renting, leasing or subletting one or more commercial rentals shall pay an annual fee based upon the total gross receipts as follows:

Annual Tax - $15.00 minimum plus $1.00 per $1,000 gross receipts or fraction thereof over $10,000.

Each person conducting or carrying on business as an agent, salesperson or real estate broker who is licensed as such by the State of California and who does not have a business office within the City shall pay an annual tax at the rate of $10.00 per real estate transaction affecting property within the City during the year up to a maximum of $40.00 per salesperson or agent and $100.00 per broker.

Every person not having a fixed place of business within the City who delivers within the City goods, wares or merchandise of any kind by vehicle, or who provides any service by the use of vehicles in the City, shall pay an annual tax of $30.00 per vehicle for each vehicle used within the City, or a tax based upon the annual gross receipts of the business derived from all business done and deliveries made within the City, computed according to the following table, whichever is greater.

The provisions of this section shall become effective on the first day of July, 1971.

Every person carrying on the businesses herein enumerated shall pay an annual tax as follows:

Every person engaged in the business of billboard advertising shall pay an annual tax of $200.00, or 50 cents ($0.50) per lineal foot of billboard located in the City, whichever is greater.

Every person carrying on the business of a public bowling alley, pool or billiard room, shall pay an annual tax per table or alley of $10.00.

Every person carrying on the business of a peddler of cement, auto polish, flags, banners, balloons, canes, horns, trumpets, musical or noise making instruments of any kind, toys, badges, buttons, shoe strings, hair pins, lead pencils, combs, souvenirs, or other items of personal property, shall pay a tax of $10.00 per day with a maximum of $50.00 per month.

Every person engaged in the business of a peddler of flowers, plants, ferns, nursery stock, or meat, game eggs, ice cream, candy, peanuts, popcorn, chewing gum, non-alcoholic drinks, tamales, beans, sandwiches, nuts, or poultry, fish, fruit, vegetables, bread, crackers, cake, pies, or other foodstuffs intended for human consumption, or magazines, newspapers or periodicals, by means of any wagon or other vehicle, shall pay a tax of $60.00 per year for each vehicle; by means of any basket, tray or other container carried by hand, $10.00 per year.

Every person carrying on the business of a peddler other than specifically mentioned in Sections 5.04.520 and 5.04.530 shall pay a tax of $10.00 per day.

Every person carrying on the business of a peddler of medicine, who calls attention to his or her wares or advertises the same by the use of music, entertainment, speech, fancy or grotesque dress, or other device, shall pay a tax of $100.00 per day.

Every person carrying on the business of conducting a menagerie, or dog or pony show, shall pay a tax of $50.00 per day; a circus shall pay a tax of $300.00 per day for one ring, $325.00 per day for two rings, and $350.00 per day for three rings or more, and for each and every sideshow or aftershow in connection therewith, the tax shall be $25.00 per day, and for each concession in connection therewith, the tax shall be $15.00 per day.

Every person carrying on the business of conducting acrobatic or theatrical exhibitions under canvas shall pay a tax of $75.00 per day.

Every person conducting or managing a circus procession or parade and not having paid a tax for conducting, managing or carrying on a circus within the City limits, shall pay a tax of $100.00 for each such procession or parade.

Every person engaged in the business of conducting a fair, carnival or exhibition in the City shall pay a tax of $300.00 for each day or portion thereof during which the fair, carnival or exhibition is conducted, plus $15.00 per day for each concession over 10.

Every person carrying on the business of a junk collector without a fixed place of business within the City shall pay a tax of five dollars per day or $50.00 per year.

Every person carrying on the business of soliciting or canvassing or taking orders for any goods, wares or merchandise, or any other thing at retail, and not having a fixed place of business in the City, or is not an agent of a principal having a fixed place of business in the City, shall pay a tax of five dollars per day for each such canvasser or solicitor.

Every person carrying on the business of conducting wrestling or boxing exhibitions shall pay a permit fee as provided in Section 5.48.040.

Every person carrying on the business of conducting a museum which charges a fixed admission fee, shall pay an annual tax as prescribed by Section 5.04.390; museums without a fixed admission fee shall pay an annual tax of $25.00 per year, except that no tax shall be required for any museum operated by a governmental entity or by any school or church.

Every farmer, poultry man or horticulturist, carrying on the business of selling at wholesale or retail produce grown or raised wholly by him or herself or his or her immediate family in Santa Barbara County, shall pay an annual tax of five dollars. This provision shall not apply to nurseries or other commercial establishments which buy produce for resale as well as selling their own products.

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 to municipal corporations of such taxes herein prescribed.

Any public utility operating under a franchise from this City and paying a franchise tax is subject to the provisions of this chapter to the extent of any retail sales of merchandise in which such utility may engage in this city.

Any person claiming an exemption pursuant to this chapter, shall file a verified statement with the Tax and Permit Inspector, stating the facts upon which exemption is claimed.

The Tax and Permit Inspector shall, upon a proper showing contained in the verified statement, issue a receipt to such person claiming exemption under Section 5.04.690 without payment to the City of the tax required by this chapter.

The Tax and Permit Inspector may revoke any receipt granted pursuant to the provisions of Sections 5.04.680 - 5.04.710 upon information that the individual or entity is not entitled to the exemption as provided herein.

Notwithstanding any other provision of this chapter, where any person is required to pay a business tax under this chapter measured by the annual gross receipts of such person's business, then, where such gross receipts are $1,200.00 or less, the amount of the tax to be paid shall be five dollars.

Notwithstanding any other provision of this chapter, Artists, as the term is used in Section 5.04.420, shall not be taxed if their annual gross receipts are less than $5,000.00. Artists with gross annual receipts of $5,000.00 or more shall be taxed in accordance with Section 5.04.390 or 5.04.420, as applicable.

Every natural person of the age of 16 years or under, whose annual gross receipts from any and all businesses are $500.00 or less, shall not be required to pay a business tax under the provisions of this chapter.

Any veteran, who is unable to obtain a livelihood by manual labor due to physical disability, may, at the discretion of the Tax and Permit Inspector, pay a tax to hawk or peddle any goods, wares or merchandise without payment of any tax, by applying to the Tax and Permit Inspector and producing a certificate from a local physician showing the applicant to be physically disabled, evidence of being a legal voter of the State of California, and a copy of an honorable discharge.

Any person who is unable to obtain a livelihood by manual labor due to a physical disability, may, at the discretion of the Tax and Permit Inspector, obtain a receipt under the provisions of this chapter, without payment of any tax, by applying to the Tax and Permit Inspector and producing a certificate from a local physician showing the applicant to be physically disabled.

The conviction and imprisonment of any person for engaging in any business without first complying with the provisions of this chapter shall not relieve such person from paying the tax imposed by this chapter. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of other remedies for the purpose of enforcing the provisions of this chapter.

The City Council hereby reserves the right to adopt by resolution any rules and regulations providing for the administration of this chapter.

All receipts issued under the provisions of this chapter must be kept and posted in the following manner:

It shall be the duty of every person liable for the payment to the City of any tax imposed by this chapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he or she may have been liable for, which records Tax and Permit Inspector shall have the right to inspect at all reasonable times.

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the receipt for payment of tax or permit herein provided for, shall be deemed guilty of a misdemeanor.

If any person has already paid the annual taxes required to be paid for the privilege of doing business on and after July 1, 1964, the Tax and Permit Inspector shall allow and give to such person a credit against the taxes next required to be paid for a renewal receipt in an amount equal to five percent of that portion of the taxes paid which was for the privilege of doing business on and after July 1, 1964; or, if no renewal receipt is to be issued, then such person shall be entitled to a refund of an amount equal to five percent of that portion of the taxes paid which was for the privilege of doing business on and after July 1, 1964, upon his or her filing a claim for such refund in the Finance Office not later than one year from the expiration of the period for which the taxes were paid.

The City Council of the City of Santa Barbara finds that air quality in the City and surrounding area now violates Federal Air Quality Standards on a significant number of days each year, that motor vehicle emissions contribute a greater quantity of pollutants than any other source, that commercial and fleet vehicles registered in the City contribute a significant part of the pollutants from all motor vehicles and that the health, safety and welfare of the residents of the City are seriously affected by deterioration in air quality. It is the purpose of this chapter to reduce the quantity of emissions from commercial and fleet vehicles by providing a reduction in business tax to owners of such vehicles to encourage conversion to a gaseous fuel system emitting low levels of pollutant.

As used is this chapter, the words and terms defined in this section shall have the following meanings:

Any person or entity owning and operating one or more motor vehicles for the purposes of a business taxed under Chapter 5.04 shall, upon application as hereinafter in this chapter provided, be allowed a reduction in business tax provided that such motor vehicle or vehicles is or are converted to a gaseous fuel system. Such reduction in tax shall commence with the original payment or repayment of a business tax following the effective date of this chapter and upon such application being made.

Business tax reduction pursuant to this chapter shall be computed at 50% of the vehicle day schedules set forth in Sections 5.04.480 and 5.04.490 of this code. Such reduction, however, shall not be limited to individuals operating businesses of trucking, hauling or transporting persons for hire, but shall for the purpose of this chapter apply to all those who have paid business taxes. Notwithstanding the above, it is hereby provided:

A business tax payee applying for reduction of business tax pursuant to this chapter shall do so on a form to be provided by the City Treasurer, which form shall include a certification by the applicant under penalty of perjury that the information provided is true and complete. The said applicant shall also present a State of California conversion certificate, pertaining to the motor vehicle or vehicles on account of which application is made.

This chapter shall not apply as to any motor vehicle the conversion of which shall be required by any Federal or State legislation or regulation.

For the purposes of this chapter, a conversion must at least meet the standards set forth in California State Revenue & Taxation Code Section 8657.

This chapter shall terminate, and shall have no further force or effect five years from the date of its adoption unless extended prior to the expiration of said period; provided that, reduction in business tax first allowed prior to the expiration of said period shall continue beyond said period until the maximum reduction of $50.00 is obtained for any one motor vehicle.

If a converted motor vehicle is transferred from one business tax payee to another, the transferee shall receive, in the manner prescribed above, the balance, if any, of the reduction of business tax up to the maximum of $50.00 allowed for one motor vehicle.

The following words and phrases shall have the meaning indicated, unless the context or usage clearly requires a different meaning.

This chapter is adopted to ensure that the uniforms and vehicles used by employees of private patrol operators are clearly distinguishable from those used by the Santa Barbara Police Department and other law enforcement agencies in the South Coast area of Santa Barbara County.

No private patrol operator shall provide services within the City of Santa Barbara without first having registered with the Commission in the manner provided in this chapter.

Any person, partnership, corporation, firm, agency or other organization desiring to be a private patrol operator in the City of Santa Barbara shall register with the secretary of the Commission. The registration submittal shall contain at least the following information:

A registration for a private patrol operator permit shall be placed on the next agenda of the Commission which has not been finalized at the time the registration is filed.

The Commission shall review all registrations for private patrol permits to determine whether the uniforms and vehicles to be used by the registrant are clearly distinguishable from those used by the Santa Barbara Police Department and other law enforcement agencies in the South Coast area of Santa Barbara County. If the Commission determines that said uniforms and vehicles are not clearly distinguishable, it shall order the registrant to modify the uniforms and vehicles in a manner which the Commission determines will make them clearly distinguishable from those used by the Santa Barbara Police Department and other law enforcement agencies in the South Coast area of Santa Barbara County. No registrant may utilize a uniform or vehicle which has not been approved by the Commission pursuant to this section.

A private patrol operator registration shall be valid for one year and may be renewed annually by the Police Chief by the registrant filing a statement with the secretary of the Commission declaring under penalty of perjury that the uniforms and vehicles used by the registrant in the City of Santa Barbara are the same as those approved by the Commission.

Nothing in this chapter shall be construed to excuse the payment of the normal business tax required by Chapter 5.04 of this code.

No registrant shall modify, change, or alter the uniforms and vehicles approved by the Commission without first applying to the Commission and receiving its determination that its uniforms and vehicles as modified, changed or altered are clearly distinguishable from those used by the Police Department of the City of Santa Barbara and other law enforcement agencies in the South Coast area of Santa Barbara County.

A private patrol operator registration may be revoked by the Commission if it determines that the uniforms and vehicles used by the permittee in the City of Santa Barbara are not the same as those approved by the Commission. Prior written notice of the date of Commission meeting at which the Commission will consider revoking the permittee's registration and an opportunity to be heard shall be provided to the registrant.

No person shall place on or upon any public sidewalk or walkway within the corporate limits of the City, on or upon any sidewalk or walkway within the City held open to the use of the general public, any table, desk, counter or similar device as an adjunct to any non-commercial activity of a charitable or political nature without having first secured a permit therefor.

Any permit required by Section 5.09.010 issued by the Tax and Permit Inspector upon application therefor, shall be issued upon the following mandatory conditions:

No permit issued pursuant to this chapter shall be valid for a period longer than 30 days. Any permit which has expired may be renewed by the permittee if, during the prior permit period, the permittee has complied with all the provisions, conditions and regulations of this chapter.

Any person desiring a permit as required under this chapter shall file a verified application therefor with the Tax and Permit Inspector containing the following information:

The applicant shall, in addition to the application required by this chapter, submit an application fee of one dollar for each table which he or she proposes to maintain.

The Tax and Permit Inspector shall issue the permit provided for in this chapter, unless it is found that one or more of the statements in the application are untrue.

No permit issued under this chapter shall be transferable.

No permit issued under this chapter shall constitute a license or authorization by the City to enter into or to trespass upon any private premises or property without the consent of the owner thereof.

Whenever it shall be shown or whenever the Tax and Permit Inspector has knowledge that any person to whom a permit has been issued under this chapter has violated any of the provisions of this chapter or while maintaining any permitted table, desk or counter has violated any penal law, or that any permittee or any agent or representative of such permittee, has made any misrepresentation concerning activities for which any table, desk or counter is maintained, the Tax and Permit Inspector may immediately suspend the permit issued and give the permittee written notice, in person or by registered special delivery mail of a hearing before a hearing board composed of the Tax and Permit Inspector, the City Attorney or his or her authorized delegate and the City Administrator or his or her authorized delegate, to be held within five days of such suspension to determine whether or not the permit should be revoked. This notice must contain a statement of the facts upon which the Tax and Permit Inspector has acted in suspending the permit. At the hearing the permittee, and any other interested person, shall have the right to present evidence as to the facts upon which the Tax and Permit Inspector based the suspension of the permit, and any other facts which may aid the hearing board in determining whether this chapter or other law has been violated or whether a misrepresentation has been made. If, after such hearing, the hearing board finds that this chapter or other law has been violated or that misrepresentation has occurred, the Tax and Permit Inspector shall within two days after the hearing, file in his or her office for public inspection and serve personally or by mail upon the permittee and all interested persons participating in the hearing, a written statement of the facts upon which the hearing board based such finding and shall immediately revoke the permit. If, after such hearing, the hearing board finds that this chapter or other law has not been violated or that misrepresentation has occurred, the Tax and Permit Inspector shall within two days after the hearing, mail or give to the permittee a written statement canceling the suspension of the permit and stating that no violation or misrepresentation was found to have been committed.

If any person is aggrieved by any ruling on any application filed pursuant to the provisions of this chapter, or by any revocation, such aggrieved person may appeal pursuant to the provisions of Section 1.30.050 of this code.

For the purposes of this chapter, the activity "motion picture and television production" includes cinematography, videotaping and other similar processes. Motion picture and television production of current news activities are exempt from the provisions of this chapter.

The City Administrator is hereby authorized to establish conditions for the issuance of such permits and to adopt rules and regulations for activities conducted pursuant to such permits. Such rules and regulations shall be approved by resolution of the City Council, but the City Administrator is authorized to adopt temporary rules and regulations for a period not to exceed 30 days.

Any person denied a permit under this chapter may appeal pursuant to the provisions of Section 1.30.050 of this code.

It is unlawful for any person to take charge of the operation of any motion picture operating booth or operate any motion picture apparatus in a motion picture operating booth within the City, who shall not first have taken an examination and secured a permit provided.

Each applicant for a permit to operate any motion picture booth or apparatus as provided in Section 5.16.010 shall appear before an examining board, as provided in Section 5.16.060, and shall satisfy such board of his or her fitness to operate such apparatus.

The motion picture operator's permit required in Section 5.16.010, shall be for a period of one year from the date thereof and shall be nontransferable.

The examining board mentioned in this chapter shall have the authority to cancel the permit of any operator upon satisfactory proof of his or her unfitness, but not until due notice to the holder is given at least five days prior to the date set for a hearing, and he or she shall have the right to be present with counsel and witnesses, and offer in his or her own behalf, such testimony as may be pertinent.

The permit required by this chapter shall not be issued to any person who is under the age of 17 years, nor to any person who is an habitual user of alcoholic liquor or narcotic drugs.

The examining board shall meet at such times as it may in its discretion determine; provided, however, that every applicant for a permit under this chapter shall be examined within 30 days of the date of the filing of his or her application with the examining board.

The examining board shall consist of the Chief of the Fire Department, the City Electrical Inspector and a third person to be designated by them.

The members of the examining board shall serve without compensation.

For the purposes of this chapter, the following words and phrases used herein are defined as follows:

No person shall conduct or operate a public dance in the City of Santa Barbara without first obtaining a City dance permit as required by this chapter.

A City dance permit under Section 5.20.020 of this chapter is not required for the following activities:

A dance permit issued pursuant to this chapter shall at all times be publicly displayed in a conspicuous place within the dance establishment for which it was issued. In addition, a copy of the Permit and any conditions of approval shall be immediately produced and made available upon the request of any City fire inspector or City police officer.

A dance permittee shall report all ABC license violations occurring at the permitted business to the Chief of Police within 48 hours of the issuance of the notice of violation by the ABC to the permittee or the permittee's agent.

NO NEW APPLICATION - REVOCATION. When a dance permit is revoked or the initial application is denied, no new application for a dance permit from the same person or persons as the permittee for the same type of dance permit shall be allowed within one year after such revocation or denial.

No outdoor dancing may be permitted under a Nightclub Dance Permit or Live Entertainment Dance Permit issued for a location within the City's Entertainment District.

An applicant for a dance permit which is not in legal possession or control of the real property upon which proposed dancing establishment would be operated may, at the applicant's discretion, apply pursuant to this chapter for the conditional issuance of a dance permit, which permit shall, thereafter, be deemed issued only upon a written request to do so signed by the owner of the real property and by the applicant and provided to the Chief of Police.

The Chief of Police may adopt reasonable rules and regulations (including the setting of appropriate application and renewal fees and the establishment of required application forms) not inconsistent with this chapter, for the public noticing of application, and for the review, granting, renewal, or denial of permits hereunder and the conduct of the permitted dance activities, which rules, regulations and fees shall be subject to the approval of the City Council by resolution. Copies of such rules and regulations shall be furnished to each dance permittee with the issuance of a dance permit and shall include an enforcement matrix chart describing a process for progressive administrative actions with respect to complaints about dance establishments and violations of this chapter.

No person shall distribute or cause the distribution of any handbill, which does not have printed on the cover or face thereof or on the container thereof, the name, address and phone number of the distributor. In addition, the person, firm or organization causing the handbill to be distributed shall be clearly set forth therein.

No person shall distribute or cause the distribution of any handbill to any premises which has posted thereon in a conspicuous place, a sign of at least 12 square inches in area, bearing the words "no advertising," unless the person distributing the handbill has first received the written permission of the person occupying or having control of such premises authorizing such distribution.

It is unlawful for any person to commence, carry on or engage in the business of distributing handbills or to distribute handbills in the City, without complying with each and all of the provisions of this chapter and without first having secured a permit from the Finance Director. "Person" as used in this section shall mean the permittee and not its employees or agents, provided, however, that its employees or agents, while distributing handbills, shall have in their possession a copy of the business tax receipt or handbill permit issued to said permittee pursuant to the provisions of this chapter.

The following permits may be issued by the Finance Director pursuant to the provisions of this chapter:

Each recipient of a temporary or annual handbill permit shall comply with the following regulations:

No permit shall be issued under this chapter until a tax shall have first been paid to the Finance Director in accordance with Chapter 5.04.

In the event that the permittee or any of its agents or employees fail to comply with any or all of the provisions of this chapter, its permit may be revoked by the issuing authority.

Each day that a violation of this chapter occurs shall be considered a separate offense.

The violation of any provision of this chapter shall constitute an infraction.

This chapter shall apply only to handbills distributed to a residence or home.

The Council finds that pedicabs have become an increasingly popular form of nonmotorized transportation for hire in the City of Santa Barbara. This chapter is adopted in response to concerns due to this increasing prevalence of pedicabs. Regulations governing pedicabs, operators, and owners are necessary to protect the general safety and welfare of passengers using pedicabs for hire and pedestrians.

For purposes of this chapter:

It is unlawful for any person to operate a pedicab within the City without first having obtained a pedicab operating permit issued by the City pursuant to this chapter. Pedicab operating permits are the property of the City and are not transferable to any other operator.

The City shall charge a nonrefundable fee to recover the cost of activities associated with the administration, regulation, and issuance of pedicab operating permits.

Pedicab operating permits shall be valid for a period of one year from date of issuance.

Pedicab operating permits shall be renewable annually upon filing and approval of a new application and payment of a pedicab operating permit fee as determined by the City Council.

The Police Chief may deny issuance of a pedicab operating permit if an applicant:

Pedicab decals will be issued only when a pedicab meets all of the following requirements:

The City shall charge a nonrefundable fee to recover the cost of activities associated with the administration, regulation, and issuance of pedicab decals.

Pedicab decals shall be valid for a period of one year from date of issuance.

Pedicab decals shall be renewable annually upon filing of a new application and payment of a pedicab decal fee.

The City may deny issuance of a pedicab decal if the Police Chief determines that the pedicab does not meet the requirements of this chapter or applicable State law.

Pedicab owner operators are subject to all applicable City, County, State, and Federal laws, rules, and regulations.

Each holder of a decal and pedicab operating permit involved in any accident resulting in property damage or personal injury of any kind, shall within 48 hours thereof give written report thereof to the Police Chief. A copy of a report required under State law shall be deemed sufficient for such purposes; otherwise, such report shall contain all information required with respect to reports otherwise required under state law as to amounts involved.

It is unlawful for any individual under the age of 18 to operate a pedicab.

It is unlawful for a person to operate a pedicab without first obtaining a business license.

It shall be a condition precedent to the issuance of a decal that a completed certificate of insurance, on a form provided by the City, be filed with the City Clerk by the owner. Said certificate shall provide evidence of insurance in amounts and with conditions acceptable to the City. The owner's insurance shall remain in full force, at a level at least equal to the minimum requirements of the City, or the owner's decal shall be subject to revocation or suspension pursuant to this chapter.

The City is authorized to administer and enforce the provisions of this chapter. The City may exercise any enforcement powers as provided in this code.

Violations of this chapter may be prosecuted as infractions or misdemeanors subject to the fines and custody provided in Municipal Code Chapter 1.20. The City Attorney may also seek injunctive relief and civil penalties in the Superior Court or pursue any administrative remedy provided in Chapter 1.25 of this code.

Violations of this chapter shall be treated as strict liability offenses.

A decal holder shall, and by acceptance of the permit does, agree to hereby indemnify and hold the City of Santa Barbara, its officers, employees and agents from any and all damages, claims, liabilities, costs, suits, or other expense resulting from and arising out of said decal holder's operations.

No person, as defined herein, who engages in the business of providing paratransit services shall do so without first having complied with the conditions and regulations of this chapter.

A vehicle is exempt from this chapter if it is:

It is unlawful to operate any paratransit service within the City without first having obtained an owner's permit from the City.

An applicant (or authorized agent) for an owner's permit shall file with the Chief of Police a sworn application for such a permit stating the following information:

After consideration of the factors prescribed in this chapter, the Chief of Police shall grant an owner's permit for the number of vehicles applied for (or a lesser number) or refuse to issue an owner's permit. If the application is denied, the unsuccessful applicant shall be notified within 10 days from the date of denial by certified mail, directed to the address shown on the application, stating the specific reasons for denial.

The owner's permit shall state the following:

Every owner's permit issued shall be valid from the date of issuance until the date of expiration or until surrendered, revoked or suspended as provided herein.

The Chief of Police shall issue an owner's permit unless application of Section 5.29.060 requires denial.

An owner's permit application shall be denied for any of the following reasons:

In addition to the general penalty provision contained in this code, the City Council may, by resolution, adopt a schedule of penalties for specific violations of this chapter.

An owner's permit shall not be assigned, transferred, hypothecated, pledged or mortgaged.

A taxi equipped with a taximeter previously approved by the Chief of Police (and not displaying an "off duty" sign) shall comply with the following:

Effective December 31, 2005, all taxis shall post their rates on the exterior of the taxi, on both sides of the vehicle. If a taxi has one or more rates, the taxi shall post the maximum rate or all rates. The size of the lettering used and the placement of the rate(s) shall be in a standard manner approved by the Chief of Police.

In addition to the identification required by Section 5.29.170, the following signs or advertisements may be affixed onto vehicles:

Each holder of an owner's permit and the driver of a taxi involved in any accident while operating a taxi, resulting in property damage or personal injury of any kind, shall within 48 hours thereof give written report thereof to the Chief of Police. A copy of a report required under state law shall be deemed sufficient for such purposes; otherwise, such report shall contain all information required with respect to reports otherwise required under state law as to amounts involved.

The provisions of Section 53075.5 of the California Government Code, as now or hereafter amended, shall apply to the issuance, denial, surrender, suspension, and revocation of a public vehicle driver's permit pursuant to this chapter.

An applicant for a public vehicle driver's permit shall appear in person and file with the Chief of Police a sworn application for such a permit stating, including or affixing the following:

A public vehicle driver's permit shall not be issued to any person for whom any of the following is applicable:

Upon change of name, address, telephone number or employer, a driver shall notify the owner's permit holder and the Chief of Police in writing within five days.

A driver and the company owner shall notify the Chief of Police in writing no less than five days before a driver begins any leave of absence from employment with an owner lasting for a period of more than 30 days. If during a driver's leave of absence the driver's permit expires, renewal fees shall be paid prior to the leave of absence or prior to the expiration date of the driver's permit. Any driver whose leave of absence is for a period of one year or longer shall be required to reapply as a new driver.

In addition to City business taxes as provided by Chapter 5.04 of this code, nonrefundable fees shall be paid when any application is made under the provisions of this chapter. For each application required pursuant to this chapter, application fees will be set forth in a resolution of the City Council.

An owner's permit holder shall, and by acceptance of the permit does, agree in writing to indemnify and hold the City of Santa Barbara, its officers, employees and agents harmless from any and all damages, claims, liabilities, costs, suits, or other expense resulting from and arising out of said permit holder's operations.

Any vehicle licensed by the City as a paratransit vehicle shall be operated according to the provisions of this section.

For the purpose of this chapter, certain words are defined:

When requested, each permittee shall furnish an itemized statement to the person who authorized the towing service, or his or her agent. Such permittee also shall furnish an itemized statement of services performed, labor and special equipment used in completing tow of vehicle and of the charges made therefore upon the request of:

Any action taken by the Board pursuant to this chapter is appealable to the City Council. The action of the Board shall be final when any action is taken or if notice is required to be given, at the time such notice is served. Such an appeal must be made pursuant to the provisions of Section 1.30.050 of this code.

It shall be grounds for suspension or revocation if any permittee, his or her agent or employee or any person connected or associated with the permittee as partner, director, officer, stockholder, general manager, or person who is exercising managerial authority of or on behalf of the permittee has:

The Board is delegated authority to make rules and regulations for the conduct of towing operations pursuant to this chapter. The Board is also given authority to approve the retention of towing operations to be used by the City and establish rules and regulations for the conduct of such operations. Said rules and regulations shall become effective 30 days after approval by the Board, unless the City Council disapproves said regulations or an appeal is perfected pursuant to Section 5.30.090.

All permittees under this chapter who do towing at the request of any City employee or official acting in his or her official capacity shall have the liability insurance with the minimum requirements established by the City and shall name the City, its officers, employees and agents as named or additional insureds for operations conducted pursuant to this chapter.

As a condition of possessing a towing permit, Permittee shall agree to investigate, defend, indemnify and hold harmless the City, its officers, employees and agents from and against any and all losses, damages, liabilities, claims, demands, detriments, costs, charges, and expenses (including attorneys' fees) and causes of whatsoever character which the City may incur, sustain, or be subjected to on account of loss or damage to property and loss of use thereof or bodily injury or death to any persons arising out of Permittee's operations authorized pursuant to this chapter.

This chapter shall not, nor shall anything in this chapter contained, apply to any ordained or duly accredited clergyman, minister, pastor or missionary of any form of religious belief or accredited to or ordained by any bona fide church, ecclesiastical organization or religious corporation, while engaged in ministering as such or conducting the religious worship, work or offices of the church, ecclesiastical organization, religious corporation, or religious belief; nor, to the faith, practice or teaching of any religious body or religious belief; provided, that the fees, gratuities, emoluments or profits shall be paid solely to or for the benefit of the church, ecclesiastical organization, religious corporation, religious body or faith concerned.

Further, this chapter shall not, nor shall anything in it contained, apply to any person exercising or demonstrating or exhibiting any profession, calling, art, occupation or business above specified in any regular theater permitted by this City or in any scientific demonstration conducted in any public educational institution in this City.

Every person violating any provision of this chapter shall be deemed guilty of a separate offense for every day during any portion of which any such violation is committed, continued or permitted by such person and shall be punishable as provided in this chapter. Each violation of this chapter shall be punishable by a fine in a sum not exceeding $200.00 or by imprisonment in the County Jail for a term not exceeding 100 days or by both such fine and imprisonment. Further the amount of any permit fee or fees which should have been paid under this chapter prior to the exercise of any privilege exercisable hereunder after the payment of the tax fixed by Chapter 5.04 shall be deemed a debt due and owing to the City, and any person who should have paid the amount of the fee or fees shall be liable to an action to collect such debt brought in the name of the City of Santa Barbara in any court of competent jurisdiction. Provided, further, that arrest and conviction shall not be construed as a waiver of the right of the City to bring such civil action nor shall the bringing of such civil action release the defendant therein, or any other person, from criminal prosecution under this chapter.

This chapter shall be known as the Santa Barbara Marijuana Control Act. It is enacted solely to raise revenue for general municipal purposes, including, but not limited to, crime prevention, police services and zoning enforcement, and is not intended for regulation.

The definitions of certain terms, as set forth below in Sections 5.42.030 through 5.42.140, shall govern the application and interpretation of this chapter.

"Business" means all activities engaged in or caused to be engaged in within the City, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to his or her employer.

"Business tax certificate" means the certificate issued by the City to the taxpayer upon completion of the business tax application and payment of the tax prescribed by this chapter.

"Director" means the Director of the Finance Department of the City of Santa Barbara or such other director designated by the City Administrator to administer this chapter.

"Employee" means each and every person engaged in the operation or conduct of any business, whether as owner, member of the owner's family, partner, associate, agent, manager or solicitor, and each and every other person employed or working in such business for a wage, salary, commission or room and board.

"Gross receipts," except as otherwise specifically provided, means the total amount actually received or receivable from all sales; the total amount or compensation 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, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise; discounts, rents, royalties, fees, commissions, dividends, and gains realized from trading in stocks or bonds, however designated. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, except that the following shall be excluded from gross receipts:

"Marijuana" means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, Cannabis ruderalis, Cannabis as defined by the California Business and Professions Code, or Marijuana as defined by the California Health and Safety Code, whether growing or not; the seeds thereof; the resin extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, oils, or resin.

"Marijuana business" means business activity, including, but not limited to, planting, cultivation, harvesting, transporting, manufacturing, compounding, converting, processing, preparing, storing, packaging, wholesale, collective or cooperative distribution, provision, and/or retail sales of marijuana and any ancillary products in the City, whether or not carried on for gain or profit.

"Medical marijuana" means marijuana when provided to a qualified patient (or primary caregiver for a qualified patient) who provides his or her card issued under Health and Safety Code Section 11362.71.

"Business tax" or "marijuana business tax" or "marijuana tax" shall mean the tax due for engaging in marijuana business in Santa Barbara.

"Person" means, without limitation, any natural individual, organization, firm, trust, common law trust, estate, partnership of any kind, association, syndicate, club, joint stock company, joint venture, limited liability company, corporation (including foreign, domestic, and nonprofit), municipal corporation (other than the City), cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.

"Sale" means and includes any sale, exchange, collective or cooperative exchange, provision, or barter.

Nothing contained in this chapter shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any license or permit required by, under or by virtue of any provision of any other title or chapter of this code or any other City ordinance or resolution, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required by, under or by virtue of any other title or chapter of this code, including, but not limited to, the business taxes imposed by and the requirements set forth in Chapter 5.04 of this code, or any other City ordinance or resolution. Any references made or contained in any other title or chapter of this code to any licenses, license taxes, fees or charges, or to any schedule of license fees, shall be deemed to refer to the licenses, license taxes, fees or charges, or schedule of license fees, provided for in other titles or chapters of this code.

Every person required to have a business tax certificate under the provisions of this chapter shall make application for the same, or for renewal of the same, to the Director. The application shall be a written statement upon a form or forms provided by the Director and shall be signed by the applicant under penalty of perjury. The application shall set forth such information as may be required and as may be reasonably necessary to properly determine the amount of the tax to be paid by the applicant under this chapter, together with such other information as is required by the Director to enable the Director to administer the provisions of this chapter. The application shall include an affirmation under penalty of perjury which sets forth whether medical marijuana is to be provided at the business.

The tax imposed under this chapter shall be paid to the Director in lawful money of the United States, at City Hall, Santa Barbara, California, or as may be otherwise provided by the Director.

The business tax imposed by this chapter shall be due and payable as follows:

Whenever any payment, statement, report, request or other communication received by the Director is received after the time prescribed by this chapter for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed on or before the date prescribed in this chapter for the receipt thereof, or whenever the Director is furnished substantial proof that the payment, statement, report, request or other communication was in fact deposited in the United States mail on or before the date prescribed for receipt thereof, the Director may regard such payment, statement, report, request or other communication as having been timely received. If the due day falls on Saturday, Sunday or a holiday, the due day shall be the next regular business day on which the City Hall is open to the public.

Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not paid on or before the due date specified in Section 5.42.260.

The Director is not required to send a delinquency or other 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 any tax or penalty due under the provisions of this chapter.

Any person desiring to claim exemption from the payment of the tax set forth in this chapter shall make application therefor upon forms prescribed by the Director and shall furnish such information and make such affidavits as may be required by the Director.

Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any person when imposition of the tax upon that person would violate the Constitution of the United States or that of the State of California or preemptive federal or state law.

It shall be the duty of the Director to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement of this chapter as may from time to time be required by the Director.

For purposes of apportionment as may be required by law and for purposes of administration and enforcement of this chapter generally, the Director, with the concurrence of the City Attorney, may from time to time promulgate administrative rules and regulations. These rules and regulations shall be binding upon all persons and shall be the City's official interpretation of this chapter.

The director shall have the power to audit and examine all books and records of persons engaged in marijuana business including both state and federal income tax returns, California sales tax returns, or other evidence documenting the gross receipts of persons engaged in marijuana business, and, where necessary, all equipment, of any person engaged in marijuana business in the City, for the purpose of ascertaining the amount of business tax, if any, required to be paid by the provisions hereof, and for the purpose of verifying any statements or any item thereof when filed by any person pursuant to the provisions of this chapter. If such person, after written demand by the Director, refuses to make available for audit, examination or verification such books, records or equipment as the Director requests, the Director may, after full consideration of all information within his or her knowledge concerning the marijuana business and activities of the person so refusing, make an assessment in the manner provided in Sections 5.42.560 through 5.42.580 of any taxes estimated to be due.

The amount of any tax, penalties and interest imposed by this chapter shall be deemed a debt to the City and any person carrying on any marijuana business without first having procured a business tax certificate shall be liable in an action in the name of the City in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such business.

If the Director determines that any statement filed as required under the provisions of this chapter is incorrect, or that the amount of tax is not correctly computed, the Director may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within three years thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is issued before the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Sections 5.42.560 through 5.42.580.

The notice of assessment shall be served upon the person either by personal hand delivery, or by sending the notice in the United States mail, postage prepaid, addressed to the person at the address of the location of the business appearing on the face of the business tax certificate or to such other address as the person registers with the Director for the purpose of receiving notices provided under this chapter; or, if the person has no business tax certificate and no address registered with the Director for such purpose, then to the person's last known address. For the purposes of this section, service by mail is complete at the time of deposit in the United States mail.

Within 10 days after the date of service, the person may apply in writing to the Director for a hearing on the assessment. If a hearing application is not made within 10 days after the date of service, the tax assessed by the Director shall become final and conclusive. Within 30 days of the receipt of any hearing application, the Director shall cause the matter to be set for hearing before him or her not later than 30 days after the date of application, unless a later date is agreed to by the Director and the person requesting the hearing. Notice of the hearing shall be given by the Director to the person requesting the hearing not later than five days before the hearing. At the hearing the applicant may appear and offer evidence why the assessment as made by the Director should not be confirmed and fixed as the tax due. The applicant shall bear the burden of proving that the tax assessment is not correct. After the hearing the Director shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 5.42.570 for giving notice of assessment.

A criminal conviction and any resulting penalty for failure to pay the business tax required by this chapter shall not be deemed to excuse, exempt or exonerate the person convicted from a civil action for the tax debt unpaid at the time of such conviction. A civil action shall not prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.

A person who violates any provision of this chapter, or who violates any regulation or rule promulgated in accordance with this chapter, or who knowingly or intentionally misrepresents to any officer or employee of the City any material fact in procuring a business tax certificate, shall be guilty of a misdemeanor, and upon conviction shall be punishable as provided by Section 1.28.020 of this code.

The operative date of this chapter shall be March 1, 2017.

If any provision of this chapter, or its application to any person or circumstance, be determined by a court to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this chapter or the application of this chapter to any other person or circumstance and, to that end, the provisions hereof are severable.

Unless specifically provided otherwise, any reference to a state or federal statute in this chapter shall mean such statute as it may be amended from time to time, provided that such reference to a statute herein shall not include any amendment thereto, or to any change of interpretation thereto by a state or federal agency or court of law with the duty to interpret such law, to the extent that such amendment or change of interpretation would, under California law, require voter approval of such amendment or interpretation, or to the extent that such change would result in a tax decrease. To the extent voter approval would otherwise be required or a tax decrease would result, the prior version of the statute (or interpretation) shall remain applicable; for any application or situation that would not require voter approval or result in a decrease of a tax, provisions of the amended statute (or new interpretation) shall be applicable to the maximum possible extent. To the extent that the City's authorization to collect or impose any tax imposed under this chapter is expanded as a result of changes in state or federal law, no amendment or modification of this chapter shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the authorization up to the full amount of the tax imposed under this chapter.

Pursuant to City Charter Section 1219, the revenues from the tax imposed by this chapter shall be subject to the annual audit performed by the City's independent auditor of the City's municipal books, records, accounts and fiscal procedures and which is reported in the City's Comprehensive Annual Financial Report.

All remedies and penalties prescribed by this chapter or which are available under any other provision of law or equity, including, but not limited to, the California False Claims Act (Government Code Sections 12650, et seq.) and the California Unfair Practices Act (Business and Professions Code Sections 17070 et seq.), are cumulative. 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.

This chapter may be repealed or amended by the City Council without a vote of the people. However, as required by Article 13C of the California Constitution, voter approval is required for any amendment that would increase the rate of any tax levied pursuant to this chapter. The people of the City of Santa Barbara affirm that the following actions by the City Council, or by the Finance Director when so authorized, shall not constitute an increase of the rate of a tax:

For the purposes of this chapter the following words and phrases shall have the meanings respectively ascribed to them by this section:

A person is exempt from reporting the receipt or purchase of tangible personal property pursuant to this chapter if that person is a secondhand dealer as defined in Business and Professions Code Section 21626, has obtained a license pursuant to Section 21641 of said Code and reports the receipt or purchase of such tangible personal property pursuant to Section 21628 of the Business and Professions Code or Section 21208 of the California Financial Code.

It is unlawful for any person to engage in, conduct, manage or carry on or purport to carry on in the City, the business of pawnbroker, secondhand dealer, junk dealer or junk collector without first applying for and receiving a permit, in writing from the Chief of Police and without first paying any applicable taxes as provided in Chapter 5.04. Said permit shall be valid for one year and shall be renewed each successive year.

Any person desiring to obtain a permit to conduct or carry on any business mentioned in Section 5.44.010 shall file an application in writing therefor with the Chief of Police, specifying, by street and number, the place where such business is proposed to be conducted or carried on. Such application shall be signed by the applicant and shall contain the address of such applicant. The Chief of Police is authorized to charge fees to pay for Department of Justice charges for processing of applications for permits and licenses authorized by this code or State law.

No permit to commence or conduct or carry on any business mentioned in Section 5.44.010 shall be granted by the Chief of Police to a person who fails, refuses, or neglects to comply with the laws or ordinances relating to and regulating the business for which such permit is sought. The Tax and Permit Inspector shall not accept payment of a tax from any person to conduct or carry on the business of pawn-broker, secondhand dealer, junk dealer or junk collector until the Chief of Police shall have granted a permit therefor.

In the event that any person holding a permit to commence or conduct or carry on a business specified in Section 5.44.010 shall violate, or cause or permit to be violated, any of the provisions of this chapter or any provision of this code or any other ordinance or of any law relating to or regulating any such business, or shall conduct or carry on such business in an unlawful manner, or shall cause or permit such business so to be conducted or carried on, it shall be the duty of the Board of Fire and Police Commissioners and the Board shall, in addition to other penalties provided for violation of this code, revoke the permit issued for conducting or carrying on such business. If the permit is revoked, no permit shall be granted to such person to conduct or carry on any such business within six months after such revocation.

The Chief of Police shall approve forms to comply with the requirements of this chapter and shall use standardized forms prescribed by the California Department of Justice when practical.

The Chief of Police shall file in some secure place in his or her office or forward them to the California Department of Justice, all reports received pursuant to the terms of this chapter, and the same shall be open to inspection only by employees of the Police Department, law enforcement officers, or upon an order of a court of competent jurisdiction or of the Chief of Police made for that purpose.

No person shall sign a fictitious name or address to any bill of sale for any goods, wares or merchandise referred to in this chapter, or to any pawnshop ticket or make any false entry in any report or record required by this chapter.

If any person shall carry on, at the same time, more than one of the businesses referred to in Section 5.44.010, such person shall be deemed to be carrying on such business separate and apart from the other such business, and such person shall comply in all respects with the provisions of this chapter relating to each such business.

Every person known as a junk dealer or collector shall retain and keep on his or her premises, in a separate place designated for the purpose, all metals purchased by him or her, in the following manner:

The entire purchase of each day shall be put and kept in such designated separate place and the day's purchase shall be kept in its original condition for a period of three days after purchase or receipt of copper, brass or other metals and shall be at all times open to the inspection of the Police Department.

Every pawnbroker, secondhand dealer, junk dealer and junk collector shall keep a complete record of all goods, wares, merchandise or things pledged to or purchased or received by him or her, which record shall contain all of the matters required to be shown in the reports referred to and described in this chapter. Every such record and all goods, wares, merchandise and things pledged to or purchased or received by any such pawnbroker, secondhand dealer, junk dealer or junk collector shall be open at all times during business hours to the inspection of any law enforcement officer.

No church or other non-profit organization shall be subject to the other provisions of this chapter, provided that any church or non-profit organization conducting a secondhand sale shall give the Chief of Police five days' prior notice of the date and location of said sale, and shall keep complete records of all goods, wares, merchandise and things purchased, or received by said organization, for sale at said secondhand sale or sold by any individual at a secondhand sale conducted by any such church or organization. Every such record and all goods, wares, merchandise and things received by any such church or non-profit organization shall be open at all times during business hours to the inspection of the Chief of Police or any Police Officer. Said records shall be kept for one year following said sale.

Every report and record required by the terms of this chapter to be filed or kept, shall be written or printed entirely in the English language, in a clear and legible manner.

No pawnbroker or secondhand dealer shall sell or otherwise dispose of any article or thing within 30 days after such article or thing has been purchased or received by such pawnbroker or second-hand dealer, except when the Chief of Police, for good cause, authorizes prior disposition with prior written authorization. During the required holding period, the article or thing so purchased shall not be altered, changed or defaced and shall remain and be during the period in the same condition as when purchased or received by the pawnbroker or secondhand dealer.

No junk dealer or junk collector shall sell or otherwise dispose of any article or thing within three days after such article or thing has been purchased or received by such junk dealer or junk collector.

The provisions of this chapter shall not apply to the receipts or sale of any secondhand article by any person who received or purchased such secondhand articles from any other person who has made the required report to the Police Department and shall have held the articles for the length of time provided for in Sections 5.44.180 and 5.44.190; provided, however, that such person is required to report that such articles have been held by the person, from whom the articles were purchased for the length of time required by this chapter.

It is unlawful for any person engaged in conducting, managing or carrying on the business of pawnbroker, secondhand dealer, junk dealer or junk collector or for any agent or employee of any such person to accept any pledge of or to loan any money upon personal property, or to purchase or receive any goods, wares or merchandise or any article or thing, or in any manner whatsoever to engage in or conduct any such business between 12:00 a.m. on Saturday and 7:00 a.m. of the following Monday, or between 7:00 p.m. of any day, other than Saturday or Sunday, and 7:00 a.m. of the following day.

No pawnbroker, secondhand dealer, junk dealer or junk collector shall purchase, or receive on deposit, or accept as a pledge any goods, wares, merchandise or anything whatsoever from, or make a loan to any person under the age of 18 years.

Pawnbrokers, secondhand dealers and junk dealers shall provide and furnish to the person from whom any goods, wares or merchandise are purchased a certificate of sale, a duplicate copy of which shall be kept on file by the purchaser. Such certificate of sale shall be signed by both the purchaser and seller. The duplicate copy of such certificate shall at all times be kept open to the inspection of the members of the Police Department.

Secondhand dealers of household furniture, and junk dealers or junk collectors of rags, bottles (other than milk or cream bottles), barrels, cans, shoes, lamps, stoves, household furniture, or scrap iron (when bought and sold for scrap) when purchasing or selling said items, are exempt from the requirements of this chapter for reports, records, waiting periods before resale and restrictions upon purchases from minors. Household furniture does not include sewing machines, musical instruments, oriental or Chinese rugs and all other merchandise bearing a serial number or evidence of having had a serial number or personalized initials or inscription.

It is unlawful for any person engaged in conducting, managing or carrying on the business of pawnbroker, secondhand dealer, junk dealer or junk collector or for any agent or employee of any such person to fail, refuse or neglect to file any report in the form, in the manner, at the time and in all respects in accordance with the requirements of this chapter, or to fail, refuse or neglect to keep a record in the form and in the manner required by this chapter, or to fail, refuse or neglect to exhibit to any law enforcement officer, immediately upon demand for the privilege of such inspection, any such record or any goods, wares or merchandise or things pledged to or purchased or received by such person.

Except as expressly permitted by Sections 5.48.020 to 5.48.040, no person shall conduct, carry on or engage in any boxing contest or sparring or wrestling match or exhibition for prizes of purses or to which an admission fee is received, within the City.

Boxing contests, sparring and wrestling matches or exhibitions for prizes or purses, or where an admission fee is received, are hereby allowed within the City within any M-1 industrial district of the City and within Pershing Field of the City and within the so-called Laguna Field of the City, under the exclusive jurisdiction of the State Athletic Commission, which Commission shall have the sole direction, management and control over all such contests, matches or exhibitions to be conducted, held or given within the City.

Every person, before exercising any of the privileges conferred by Section 5.48.030 shall obtain from the City Treasurer, a permit to conduct any boxing contests, sparring or wrestling matches or exhibitions where an admission fee is received, and for such permit shall pay to the City Treasurer in advance, a fee of $50.00. The permit, when issued, shall entitle the permittee to conduct such contests, matches or exhibitions for a period of 90 days after the date of issuance, subject to the rules, regulations and orders of the State Athletic Commission; provided further, that each permittee shall employ the number of Policemen designated by the Chief of Police, and shall maintain the officers on duty at or about the premises at least one hour prior to and throughout any boxing contest, sparring or wrestling match or exhibition which may be conducted within the City. The officers must be appointed by the Chief of Police.

The following words and phrases when used in this chapter shall have the meanings respectively ascribed to them in this section, unless a different meaning clearly appears from the context:

It is unlawful for any person to ring any bell or sound any other loud or noisy instrument for the purpose of attracting attention to any auction sale.

Whenever an auction is conducted in a private residence, or in a retail establishment, it shall be unlawful to sell or offer for sale at the auction, any goods or articles not actually belonging to and used by the owner or lessee of the premises, if the place of auction is a private residence, or which do not form a part of the regular stock in trade of the merchant occupying the premises, if the place of auction is a retail establishment; provided, however, that other articles may be sold as such auction if in any advertisements used to publicize the auction, the statement is made that other articles than those belonging to and used by the owner of the premises, or other articles than those which form a part of the stock in trade of the merchant, will be sold. Such articles shall be clearly tagged or labeled in such a manner as to indicate to prospective purchasers that the articles do not belong to and were not used by the owner or lessee of the premises, or do not form a part of the stock in trade of the merchant; and at the time of offering any such article for auction the auctioneer shall announce to the audience that the article does not belong to and was not used by the owner or lessee of the premises, or does not form a part of the stock in trade of the merchant.

For a period of at least two days prior to the day of any auction sale, between the hours of 9:00 a.m. and 5:00 p.m., all articles to be auctioned off or offered at the sale shall be prominently displayed upon the premises and open to inspection by the public. Each lot to be offered upon the date of the sale shall be numbered for identification; and at the time the lot is offered upon the block, the lot number shall be announced by the auctioneer. Every article in each lot to be offered on the day of the auction sale shall be marked with a clearly legible identification tag, identifying the articles as to lot number, and as to number within the lot. No article shall be added or removed from any lot at any time after it has been placed upon display, nor shall any lot be consolidated with all or any part of any other lot, nor may any lot be substituted for another lot, unless the fact of such withdrawal, consolidation or substitution is clearly announced to all prospective purchasers at the time the lot is offered for sale. No lot may be withdrawn from sale after two bids have been made upon it, and the bids have been accepted by the auctioneer.

It is unlawful for any auctioneer or agent, employee or assistant, to offer or attempt to dispose of any property at any auction sale in blind packages; and all articles in any lot shall be prominently displayed while the lot is being auctioned off.

It is unlawful for any permittee, his or her agents, servants or employees, to make any statements which are false in any particular, or which have a tendency to mislead, or to make any misrepresentations whatsoever with reference to any article sold or offered for sale at public auction.

It is unlawful during the course of the sale for the auctioneer or any agent, assistant or employee to display upon the auction block or in his or her hand any article which is not a part of the lot then being auctioned off; or to represent in any manner that an article not a part of the lot then being auctioned off is a part of the lot.

It is unlawful for any person to make or offer, or cause to be made or offered, a false bid or any other than a bona fide bid at a public auction or to act, or to employ any person to act, as a bybidder or what is commonly known as a "capper," "shill" or "booster" at any auction, or falsely to pretend to buy any articles at an auction sale, or to cause any person to do so.

It is unlawful for any auctioneer or agent, employee or assistant, to substitute any article in lieu of the article offered to and purchased by the bidder, except with the bidder's knowledge and consent; or to attempt to induce the purchaser of any article to accept, in lieu of the article, any other articles.

It is unlawful for any auctioneer or agent, employee or assistant thereof, to refuse, fail or neglect to deliver complete and immediate possession to the purchaser within 24 hours after the payment of the purchase price.

It shall be the duty of the auctioneer to make out an invoice containing a full and correct description of the articles sold and the price, for any purchase in excess of two dollars, and to give the invoice to the purchaser when the purchase price is paid. Duplicate copies of the invoices will be kept by the auctioneer for a period of one month after the purchase date.

It is unlawful for any person to sell, offer for sale, or advertise for sale at public auction any jewelry, or any furs or garments composed in whole or part of furs; provided, however, that any person who has been engaged in the business of selling jewelry or furs at retail in the City for a period of at least a year may, upon obtaining a permit as provided in Sections 5.52.170—5.52.220, conduct an auction solely for the purpose of disposing of his or her stock on hand and going out of business.

An applicant desiring to obtain a permit for the purpose of holding an auction under Section 5.52.120 shall file, together with the application form set forth in Section 5.52.190, a sworn statement, attesting to the facts that he or she has conducted the business of selling jewelry or furs at retail for the period of at least a year in the City, that the purpose of the auction is to close out the applicant's stock in trade, and that the jewelry or furs to be sold form a bona fide part of the applicant's stock in trade. The statement shall be accompanied by an inventory of the goods to be auctioned off, itemizing in detail the quality and wholesale price of each item of goods, together with the original date of purchase of each item. It shall be a condition of the granting of a permit for the purpose of holding such a sale that the books and accounts of the merchant shall be made available to the Tax and Permit Inspector or his or her deputies upon demand and refusal to permit inspection of the books and records shall be grounds for refusal of the permit.

In the event of any closing-out sale of jewelry or furs, it shall be unlawful to sell any article, unless there is attached to each article a tag, card or label upon which shall be plainly written in the English language, in the case of jewelry, a true and correct statement of the kind and quality of the material of which the article is composed, whether the article is or is not plated, the true name and quality of any precious or semi-precious gems incorporated in the article, and whether the gems are natural or synthetic; and if the article be a watch or clock, the true name of the manufacturer thereof. If all or any portion of the movement or case of the watch or clock is used or secondhand, that fact shall be noted on the tag. If the articles being sold are furs or garments composed in whole or part of furs, the card or tag shall state the quality of the furs, together with the true name of the animal from which the fur was taken. Such card or tag shall be securely affixed to the article while the article is on display prior to the sale, and shall remain so affixed until the article is delivered into the hands of the purchaser, and shall be read to the audience when such article is offered for sale; and any inaccuracies in the information contained on the card or tag shall be deemed prima facie evidence of intent to defraud the purchaser of the article to which it is affixed.

Nothing contained in this chapter shall apply to any sale made upon execution or by virtue of any process issued by a court, not to any sale made by any public officer in his or her official capacity required to be made under the laws of the United States or the State, or under the ordinances of the County, or any sale conducted under the provisions of the Uniform Warehouse Receipts Act; nor to any auction of livestock, nor any sale made under a nonstatutory assignment for the benefit of creditors generally, which sale shall be conducted by an auctioneer permitted pursuant to this chapter where the sale is limited to the stock in trade and fixtures on the premises in the City at the time of the assignment and where the sale is held on the premises.

The provisions of this chapter shall not be applicable to trustees in bankruptcy, executors, administrators, receivers or public officers acting under judicial order or process; provided, there shall, prior to their acting, first be filed with the Tax and Permit Inspector of the City, a statement under oath, stating the name of the court and proceeding in which the order or process under which they are acting was obtained and stating the date thereof.

It is unlawful for any person to hold him or herself out as an auctioneer, or to conduct or cause to be conducted an auction, unless such person shall have previously obtained a permit as provided in Section 5.52.190

An auctioneer's permit shall be good for a period of one year from the date of its issue; provided, however, that it may be revoked at any time for violation of any of the terms of this chapter, or in the event that the permittee is convicted of a felony.