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Tulare City Zoning Code

TITLE 5

BUSINESS REGULATIONS

§ 5.04.010 Definitions.

   The following words and terms when used in this chapter shall have the meanings herein ascribed to them.
   AMUSEMENT MACHINE. Any mechanical or electronic machine, apparatus, contrivance, appliance or device which may be operated or played upon the placing or depositing therein of any coin, check, slug, ball, or any other article or device, or by paying therefor either in advance of or after use, involving in its use either skill or chance, including but not limited to, a tape machine, a card machine, a pinball machine, a bowling game machine, a horse racing machine, a basketball game machine, a baseball game machine, a football game machine, an electronic video game or any other similar machine or device except for a billiard or pool table, a music machine or a merchandise vending machine.
   AMUSEMENT MACHINE OWNER. The person or entity which owns or leases on a long term basis one or more amusement machines as defined in this chapter, which are placed in business establishments located in the city. This definition shall not include the owner or operator of a business establishment which has amusement machines on the premises, unless the specific machines are owned or long-term leased by the business owner or operator.
   APARTMENT HOUSE, ROOMING HOUSE, MOBILE HOME PARKS and TRAILER COURTS. Any dwelling having five or more rental dwelling units situated upon a single lot, or parcel of land, or subdivision, owned by the same party, or contiguous to each other on one or more parcels of land, with construction, whether original or altered, so planned as to indicate operation as a single enterprise.
   AUTO WRECKERS. Any person who buys any motor vehicle for the purpose of dismantling or disassembling or who dismantles or disassembles any such motor vehicle whether for the purpose of dealing in any of the parts thereof, or using the same for the purpose of reconditioning any other vehicles, or for the purpose of selling or otherwise dealing in materials of such motor vehicles.
   BUSINESS. Professions, trades and occupations and every kind of calling carried on for profit or livelihood.
   EXCLUDED SUMS. The sums excluded from “gross receipts” as follows:
      (A)   DISCOUNTS. Cash discounts allowed and taken on sales.
      (B)   OTHER TAXES. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
      (C)   RETURNED GOODS. The part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit.
   GARAGE OR YARD SALE. The sale from the residence or residential lot of a vendor of personal property which was not purchased or solicited by the vendor(s) for purpose of resale, and when the personal property has been used in the home of the vendor and, or, in the home of not to exceed five other vendors. The length of sale shall not exceed three consecutive days. Any person conducting more than one such sale at the same location within six months shall be presumed to be engaged in a business other than a garage or yard sale.
   GOING OUT OF BUSINESS SALE. A sale held in such a manner as to reasonably cause the public to believe that upon the disposal of the stock of goods on hand, the business will cease or be discontinued. The types of sales to be indicative, but not limited to, of a going out of business sale are: adjusters; adjustments; alteration; benefit of administrators; benefit of creditors; benefit of trustees; building coming down; closing; creditors committee; creditors; end; executors, final days; forced out; forced out of business; insolvent; last days; lease expires; liquidation; loss of lease; mortgage sale; receives; trustees; quitting business; going out of business.
   GROSS RECEIPTS. The total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not the service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise.
   JUNK COLLECTORS. A person not having a fixed place of business in the city and going from house to house or from place to place gathering, collecting, buying, selling or otherwise dealing in junk (rags, bottles, paper, cans, metal and other articles commonly classified as junk).
   JUNK DEALER. A person not having a fixed place of business in the city and conducting or managing the business of buying or selling at wholesale or retail or otherwise dealing in junk (rags, bottles, paper, cans, metal and other articles commonly classified as junk). Any junk dealer’s license issued pursuant to provisions of this section shall include the right to collect junk with one vehicle.
   REMOVAL OF BUSINESS SALE. A sale held in such a manner as to reasonably cause the public to believe that the person (business) conducting the sale will cease and discontinue business at the place of sale upon disposal of the stock on goods on hand, and then will remove to and resume business at a new location in the city, or will continue business from other existing locations in the city.
(1995 Code, § 5.04.010)

§ 5.04.020 Revenue measure.

   The provisions of this chapter are not enacted solely to raise revenue from municipal purposes and are intended for regulation.
(1995 Code, § 5.04.020) (Ord. 14-02, passed 3-18-2014)

§ 5.04.030 Effect on other regulations.

   Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other regulation of the city, but shall remain subject to the regulatory provisions of such other regulations. This section shall not apply to inspection fees.
(1995 Code, § 5.04.030)

§ 5.04.040 Effect on prior actions and obligations.

   Neither the adoption of the provisions of this chapter nor their superseding of any portion of any other provision of this code shall in any manner be construed to affect prosecution for violation of any ordinance committed prior to the effective date of the provisions, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited; and all rights and obligations thereunto appertaining shall continue in full force and effect.
(1995 Code, § 5.04.040)

§ 5.04.050 Unexpired licenses heretofore issued.

   Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of the license has not expired, then the license tax prescribed for the business by the provisions of this chapter shall not be payable until the expiration of the term of the unexpired license.
(1995 Code, § 5.04.050)

§ 5.04.060 Transfer of license.

   No license issued pursuant to this chapter shall be transferable. Where, however, a license is issued authorizing a person to transact and carry on a business at a particular place, the licensee may upon application therefor and paying a fee of $1, have the license amended to authorize the transacting and carrying on of the business under the license at some other location to which the business is to be moved.
(1995 Code, § 5.04.060)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.04.070 License required.

   There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed; and it shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license form the city so to do or without complying with all applicable provisions of this chapter.
(1995 Code, § 5.04.070)

§ 5.04.080 Branch establishments.

   (A)   A separate license must be obtained for each branch, establishment or location of the business transacted and carried on and for each separate type of business at the same location; and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designed in the license.
   (B)   A vendor at any special event(s) and/or trade show(s) within the city who can provide proof of a current city business licensed thereby at the location or in the manner designated in the license.
(1995 Code, § 5.04.080) (Ord. 95-1770, passed - -1995)

§ 5.04.090 Warehouses.

   Warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.
(1995 Code, § 5.04.090)

§ 5.04.100 Constitutional, statutory exemptions.

   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 from the payment to municipal corporations of the taxes, as are herein prescribed.
(1995 Code, § 5.04.100)

§ 5.04.110 Eleemosynary institutions.

   The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly by any person, nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose, nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which the organization or association was formed, and from which profit is not derived, either directly or indirectly by any person.
(1995 Code, § 5.04.110)

§ 5.04.120 Need for permit.

   Nothing in this chapter, however, shall be deemed to exempt any organization or association from complying with the provisions of this code requiring a permit from the Council or any commission or officer to conduct, manager or carry on any profession trade, call or occupation.
(1995 Code, § 5.04.120)

§ 5.04.130 Official sales.

   The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manager or carry on any public auction for the sale of any goods belonging to the United States, the state or county or for the sale of property by virtue of any process issued by any court or for the sale of property by virtue of any deed of trust or for the bonafide sale of household goods at the domicile of the owner thereof; or for the sale at auction or otherwise of merchandise, salvaged from any fire, wreck or other calamity occurring in the city, for the purpose of adjusting the loss sustained by reason of the fire, wreck or other calamity; or for the sale at auction or otherwise of any stock of goods by any assignee for the benefit of creditors, receiver in bankruptcy or his or her assignee, for the purpose of liquidating and adjusting the debts and liabilities of any person having a permanent place of business in the city.
(1995 Code, § 5.04.130)

§ 5.04.140 Sale of own products.

   The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by any natural person soliciting or peddling anything which the person has personally manufactured or produced, or to any farmer, poultryman or horticulturist soliciting or peddling his or her own produce, excepting that this exemption shall not apply to farmers, poultrypersons or horticulturalists who buy goods for resale as well as selling their own produce; or to any person so soliciting. These exemptions shall apply only to natural persons.
(1995 Code, § 5.04.140)

§ 5.04.150 Periodicals, ice, dairy products.

   The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by persons peddling or soliciting newspapers, periodicals, ice, milk, cream, butter, eggs or cottage cheese.
(1995 Code, § 5.04.150)

§ 5.04.160 Senior citizens - Disability exemptions.

   Any individual 62 years or older or those individuals receiving Social Security disability payments shall be exempted from payment of the prescribed license tax for a garage or yard sale once in every calendar year provided, however, that the exempted garage or yard sale meets the definition of garage or yard sale as enumerated in § 5.04.010, except that the personal property to be sold must belong to the vendor exclusively.
(1995 Code, § 5.04.160)

§ 5.04.161 Minor/juvenile business license for the sale of non-alcoholic beverages.

   Sales of non-alcoholic beverages by minors under the age of 16 years shall be exempt from the business license fee provisions of this chapter and any vendor stand permit fees set forth in Chapter 10.58 but will be required to obtain a business license unless such sales occurs on the custodial parent's property and shall be subject to the following provisions:
   (A)   All minors are under the age of 16 years;
   (B)   All minors are residents of the City of Tulare;
   (C)   All minors must be the sole owner, except in the case of recognized non-profits such Scouts, Little League and schools, etc.;
   (D)   All minors must be present and all sales shall be limited to non-alcoholic beverages;
   (E)   All minors who are working for a for-profit business (vending company, local store, etc.) are subject to all business license fees as set forth in this chapter;
   (F)   Sales by minors can only operate on school holidays, Friday after school, Saturday and Sunday or during times when school is not in session (summer, spring, winter break, etc.) so not to interfere with school activities or homework. School times shall follow the traditional school calendar. A request for exemption can be made by the parent of the minor vendor;
   (G)   The parents of any minor must present to the city a release of liability waiver signed by the custodial parent;
   (H)   All minors engaged in the sale of non-alcoholic beverages must comply with all existing Tulare Municipal Code sections, including but not limited to: 10.58 (Vendor Stands), 8.16 (Sidewalk Obstructions), 5.92 (Mobile Vending), 8.36 (City Parks) and must comply with all city, county, and state health ordinances.
   (I)   A minor conducting a sale on private property must have permission of the property owner signed on a city issued form;
   (J)   All minor/juvenile business licenses issued for the sale of non-alcoholic beverages will expire 60 days from date of issuance.
(Ord. 09-13, passed 11-3-2009)

§ 5.04.170 Claim for exemption.

   Any person claiming an exemption pursuant to this chapter shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed.
(1995 Code, § 5.04.170)

§ 5.04.180 Issuance of license.

   The License Tax Collector shall, upon a proper showing contained in the verified statement, issue a license to the person claiming exemption under the foregoing provisions of this chapter without payment to the city of the license tax required herein.
(1995 Code, § 5.04.180)

§ 5.04.190 Revocation.

   The License Tax Collector may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided herein.
(1995 Code, § 5.04.190)

§ 5.04.200 Application for license.

   Every person required to have a license under the provisions of this chapter shall make application for the same to the License Tax Collector.
   (A)   Issuance. Every person(s) desiring to hold a going out of business or a removal of business sale must apply for a license with the License Tax Collector. After all requirements of § 5.04.070 are met, the license may be issued. The license shall authorize the sale described in the application for a period of not more than 45 consecutive days following the issuance thereof.
   (B)   Application for license. (Going Out of or Removal of Business Sale.)
      (1)   A license shall be obtained by any person(s) before selling or offering to sell goods at a going out of business or removal of business sale. The person(s) desiring to receive said license must submit, prior to the issuance of the license, a written application to the License Tax Collector setting forth and containing the following information:
         (a)   The true name and address of the owner of the goods to be subject of the sale;
         (b)   The true name and address of the person(s) from whom the goods to be sold, where purchased and their price, and if not purchased the manner of the acquisition;
         (c)   A description of the place where such sale is to be held;
         (d)   The nature of occupancy, whether by lease or sublease and the effective dates of termination of the occupancy;
         (e)   The dates of the period of time in which the sale is to be conducted;
         (f)   A full and complete statement of facts in regard to the sale, including the reason(s) for the urgent and expeditious disposal of goods thereby, and the manner in which the sale will be conducted;
         (g)   The means to be employed in advertising the sale, with the proposed context of any advertising;
         (h)   A complete and detailed inventory of the goods to be sold at the sale, as disclosed by the applicant’s records, the inventory shall be attached to and become part of the required applications; and
         (i)   All goods included in the inventory shall have been purchased by the applicant for resale on bonafide orders, without cancellation privileges and shall not comprise goods purchased on consignment.
      (2)   The inventory shall not include goods ordered in contemplation of conducting a going out of business or removal of business sale. Any unusual purchase or additions to the stock of goods of the business hereby effected within 60 days before the filing of an application shall be deemed to be of the character.
(1995 Code, § 5.04.200)

§ 5.04.210 Affidavit for first license.

   Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts, or average number or persons employed, or number of vehicles used, the person shall furnish to the License Tax Collector for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the License Tax Collector, sworn to before a person authorized to administer oaths, setting forth such information as may be there required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant.
(1995 Code, § 5.04.210)

§ 5.04.220 Estimate of gross receipts.

   If the amount of the license tax to be paid by the applicant is based upon the gross receipts, or average number of persons employed, or number of vehicles used in his or her business, he or she shall estimate the gross receipts.
(1995 Code, § 5.04.220)

§ 5.04.230 Use of estimate.

   The estimate, if accepted by the License Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant.
(1995 Code, § 5.04.230)

§ 5.04.240 Subsequent adjustment of tax.

   The amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which the license was issued, furnish the License Tax Collector with a sworn statement upon a form furnished by the License Tax Collector, showing the gross receipts, or average number of persons employed, or number of vehicles used in the business, during the period of the license, and the license tax for the period shall be finally ascertained and paid in the a manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time the first license was issued.
(1995 Code, § 5.04.240)

§ 5.04.250 Future licenses to applicant.

   The License Tax Collector shall not issue to any person any other license for the same or any other business, until the person shall have furnished to him or her the written statement and paid the license tax, as herein required.
(1995 Code, § 5.04.250)

§ 5.04.260 Affidavit for renewal license.

   (A)   General. In all cases, the applicant for the renewal of a license shall submit to the License Tax Collector for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the License Tax Collector, sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant’s business during the preceding year as may be required by the License Tax Collector to enable him or her to ascertain the amount of license tax to be paid by the applicant pursuant to the provisions of this chapter.
   (B)   License renewal. The License Tax Collector shall renew a going out of business or a removal of business license for one period of time only for not more than 45 consecutive days in addition to the time permitted in the original license, when he or she ascertains:
      (1)   The facts existing justify the renewal;
      (2)   That the licensee has filed an application for renewal; and
      (3)   That the licensee has submitted with the application for renewal a revised inventory showing the items on the original inventory which remain unsold, and not listing any goods not included in the original application and inventory.
(1995 Code, § 5.04.260)

§ 5.04.270 Statement not conslusive.

   No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting, by appropriate action, such sum as is actually due and payable hereunder.
(1995 Code, § 5.04.270)

§ 5.04.280 Audit - Verification.

   The statement and each of the several items therein contained shall be subject to audit and verification by the License Tax Collector, his or her deputies, or authorized to examine, audit and inspect the books and records of any licensee or applicant for license, as may be necessary in their judgement to verify or ascertain the amount of license fee due.
(1995 Code, § 5.04.280)

§ 5.04.290 Access to books.

   All licensees, applicants for license and persons engaged in business in the city are hereby required to permit an examination of the books and records for the purposes aforesaid.
(1995 Code, § 5.04.290)

§ 5.04.300 Secrecy.

   The information furnished or secured pursuant to the preceding sections of this chapter shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of this code.
(1995 Code, § 5.04.300)

§ 5.04.310 Failure to file statement.

   If any person fails to file any required statement within the time prescribed or if after demand therefor made by the License Tax Collector, he or she fails to file a corrected statement, the License Tax Collector may determine the amount of license tax due from the person by means of the information as he or she may be able to obtain.
(1995 Code, § 5.04.310)

§ 5.04.320 Notice of amount assessed.

   In case such a determination is made, the License Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Tulare, California, postage prepaid, addressed to the person so assessed at his or her last known address.
(1995 Code, § 5.04.320)

§ 5.04.330 Application for hearing.

   The person may within ten days after the mailing or serving of such notice, make application in writing to the License Tax Collector for a hearing on the amount of the license tax.
(Prior Code, § 5.04.330)

§ 5.04.340 Setting for hearing - Notice.

   If the application is made, or if application is not made within the time prescribed, the License Tax Collector must cause the matter to be set for hearing within 15 days before the Council. The License Tax Collector shall give at least ten-days’ notice to the person of the time and place of hearing in the manner prescribed for the service of notice of assessment.
(1995 Code, § 5.04.340)

§ 5.04.350 Hearing - Findings.

   The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in a manner prescribed herein for service of notice of assessment.
(1995 Code, § 5.04.350)

§ 5.04.360 Contents of license.

   Upon the payment of the prescribed tax, the License Tax Collector shall issue to the applicant a license which shall contain:
   (A)   Name of licensee. The name of the person to whom the license is issued;
   (B)   Business. The business licensed;
   (C)   Location. The place where the business is to be transacted and carried on;
   (D)   Expiration date. The date of expiration of the license; and
   (E)   Other information. Such other information as may be necessary for the enforcement of the provisions of this chapter.
(1995 Code, § 5.04.360)

§ 5.04.370 Appeal - Notice of appeal.

   Any person aggrieved by any decision of an administrative officer or agency, with respect to the issuance or refusal to issue the license, may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing the appeal. The Clerk of the Council shall give notice to the person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at this city, postage prepaid, addressed to the person at his or her last known address.
(1995 Code, § 5.04.370)

§ 5.04.380 Duplicate license.

   A duplicate license may be issued by the License Tax Collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to the fact, and at the time of filing the affidavit paying to the License Tax Collector a duplicate license fee of $1.
(1995 Code, § 5.04.380)
Editor’s mote:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.04.390 Due date.

   Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter shall be due and payable in advance on July 1 each year. Except as otherwise provided, license taxes, other than annual licenses required hereunder shall be due and payable as follows:
   (A)   Semiannual license. Semiannual license taxes on January 1 and July 1 of each year;
   (B)   Quarterly license. Quarterly license taxes, on January 1, April 1, July 1 and October 1 of each year;
   (C)   Monthly license. Monthly license taxes, on the first day of each and every month;
   (D)   Weekly license. Weekly license taxes, on Monday of each week in advance; and
   (E)   Daily license. Daily license taxes, each day in advance.
(1995 Code, § 5.04.390)

§ 5.04.400 Delinquency in payment.

   (A)   For failure to pay a license tax, a penalty fee of 15% shall be added on the last day of each month after the due dates as set forth in § 5.04.390 of this chapter. The amount of the penalty to be added shall no event exceed 90% of the license fee due. The penalty fees shall be added if the license fee is not received by the License Tax Collector prior to:
      (1)   Annual fees. 5:00 p.m. on July 31 of each year;
      (2)   Semiannual fees. 5:00 p.m. on January 31 and July 31 of each year;
      (3)   Quarterly fees. 5:00 p.m. on January 31, April 30, July 31 and October 31 of each year;
      (4)   Monthly fees. 5:00 p.m. on the last day of each month;
      (5)   Weekly fees. 5:00 p.m., Friday of each week; and
      (6)   Daily. 5:00 p.m. daily.
   (B)   For the purpose of this section, payments made through the mail shall be considered to have been received by 5:00 p.m. on the day they are postmarked.
(1995 Code, § 5.04.400)

§ 5.04.410 Duties of Collector - Police.

   It is the duty of the License Tax Collector to enforce all of the provisions of this chapter and the Chief of Police shall render assistance in the enforcement hereof as may from time to time be required by the License Tax Collector and/or the Council.
(1995 Code, § 5.04.410)

§ 5.04.420 Inspection of business places.

   The License Tax Collector in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.
(1995 Code, § 5.04.420)

§ 5.04.430 Extensions - Compromises.

   In addition to all other powers conferred upon him or her, the License Tax Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued, and shall have the further power, with the consent of the Council, to compromise any claim as to amount of license tax due.
(1995 Code, § 5.04.430)

§ 5.04.440 Posting of licenses.

   All licenses must be kept and posted in the following manner:
   (A)   Posting. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where the business is carried on.
   (B)   Carrying of license. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his or her person at all times while transacting and carrying on the business.
   (C)   Entry, demand. The License Tax Collector and each of his or her assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate.
   (D)   Failure to exhibit license. Any person having the license certificate theretofore issued, in his or her possession or under his or her control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor.
   (E)   Duty to prosecute. It shall be the duty of the License Tax Collector and each of his or her assistants to cause a complaint to be filed against any persons found to be violating any of the provisions.
(1995 Code, § 5.04.440)

§ 5.04.450 License as debt - Court action.

   The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city; and any person carrying on any business without first having procured a license from the city so to do shall be liable to an action in the name of the city in any court of competent jurisdiction, for the amount of license tax and penalties imposed on the business.
(1995 Code, § 5.04.450)

§ 5.04.460 Criminal, civil actions.

   The conviction of any person for engaging in any business without first obtaining a license to conduct the business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter.
(1995 Code, § 5.04.460)

§ 5.04.470 Receipts from sales; services.

   (A)   Every person transacting and carrying on any business other than those businesses enumerated in § 5.04.480 shall pay a semiannual license tax based upon the average semiannually license tax based upon the average semiannually gross receipts as follows:
Average Gross Receipts License Fee
Semiannually
Semiannually
Average Gross Receipts License Fee
Semiannually
Semiannually
0—3,000
$12.50
3,001—6,000
$25.00
6,001—15,000
$37.50
15,001—30,000
$47.50
30,001—45,000
$62.50
45,001—60,000
$75.00
60,001—90,000
$87.50
90,001—120,000
$100.00
120,001—180,000
$125.00
180,001—240,000
$150.00
240,001—288,000
$175.00
288,001—360,000
$195.00
 
Average Gross Receipts License Fee
Semiannually
Semiannually
Average Gross Receipts License Fee
Semiannually
Semiannually
360,001 —432,000
$232.50
432,001—504,000
$270.00
504,001—612,000
$325.00
612,001—720,000
$387.50
720,001—828,000
$432.50
828,001—936,000
$475.00
936,001—up
$500.00
 
   (B)   Wholesale and telephone service: 50% of sales and services; $25 minimum. Contractors: minimum annual fee of $92.
(1995 Code, § 5.04.470)

§ 5.04.480 Flat rates.

   (A)   Professions. Accountant, architecture, appraiser, attorney at law, bacteriologist, bookkeeper, brokerage not otherwise listed, business or financial counselor, brokers in securities and commodities, chiropractor, chiropodist, certified public accountant, chemist dentistry, dental laboratory, detective agency, drafting, doctor, engineering (civil, mechanical, electrical, mining), geologist, insurance adjuster, landscape architect, medicine, medical laboratory, masseur, masseuse, optometry, optician, oculist, osteopath, physician and surgeon, psychiatrist, psychologist, public accountancy, public stenography, real estate broker (out of city), radiologist, surgery, surveyor, tax consultant, veterinarian; for each person duly licensed to practice said profession or vocation, whether a partner, employee or associate and including on assistant; such as a stenographer, secretary, clerk, nurse, real estate salesperson or other assistant $60 per semiannum, plus $9 per semiannum for each additional employee.
   (B)   Other business and vocations. Every person transacting or carrying on the business and vocations herein enumerated shall pay a license tax as follows:
Business/Vocation
License Tax
Business/Vocation
License Tax
Amusement machine owner or vender, in addition to the license tax imposed on gross receipts as set forth in § 5.04.470
$20.00 semiannually for each machine
Amusement performance, transient
$31.25 per semiannual
Animal show
$7.50 per day
Apartment houses and rooming houses
$43.75 annually for first five units plus
$3.75 for each additional unit
Auctioneer
$75.00 per semiannual
Auctioneer, itinerant vendor
$50.00 per day
Auto wrecker
$156.25 per semiannual
Automobiles for hire
$25.00 per semiannual
Barber shop (per chair)
$11.25 per semiannual
Beauty shop (per chair)
$11.25 per semiannual
Billboard advertising
$75.00 per semiannual
Billiard or pool tables (per table)
$12.50 per semiannual
Bowling alleys (per alley)
$12.50 per semiannual
Building and loan association or savings and loan association
$100.00 per semiannual
Carnival
$250.00 per day
Carnival operator, including concession
$250.00 per day
Circus
$250.00 per day
Circus parade
$125.00 per day
Collection agency and credit bureau
$75.00 per semiannual
Concessionaire, itinerant vendor (per concession)
$12.50 per week
Delivery or providing services by vehicle not otherwise licensed hereunder
$37.50 per semiannual
Finance companies
$100.00 per semiannual
Football
$37.50 per semiannual
Garage or yard sale
$6.25 per sale
Going-out-of-business sale
$62.50 for initial sale
$125.00 additional 45-day sale period
 
Business/Vocation
License Tax
Business/Vocation
License Tax
House moving
$62.50 per semiannual
Junk collector
$31.25 per vehicle semiannual
Junk dealer
$93.75 per senuannual
Manufacturing, processing or assembling of products and produce
$60.00 per semiannual+$1.25 per employee
Merry-go-round, each
$12.50 per day
Music machines, each
$24.00 per semiannual
Newspaper, distributor
$12.50 per semiannual
Newspaper, publication and distribution
$100.00 per semiannual
Pawnbroker
$125.00 per semiannual
Peddler
$125.00 per semiannual
Photographer, itinerant
$250.00 per semiannual
Public dances
$18.75 per day
Removal-of-business sale
$62.50 initial sale
$125.00 for additional 45-day sale period
Sales, assigned goods
$500.00 per semiannual
Sales, bankrupt goods
$500.00 per semiannual
Sales, damaged goods
$500.00 per semiannual
Shoe shine parlor
$3.75 per semiannual
Skating rink
$60.00 per semiannual
Solicitor
$125.00 per semiannual
Solicitor employee (per employee)
$62.60 per semiannual
 
   (C)   The fees are set forth in division (B) of this § 5.04.480 shall not be prorated, and shall be due and payable for all of any portion of the period specified. Licenses for semiannual periods shall expire or June 30 or December 31 immediately following their issuance.
(1995 Code, § 5.04.480)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.04.490 Violations - Penalties.

   Any violation of any provision of this chapter shall be punishable as a misdemeanor. Upon recommendation of the prosecuting attorney and city agency, the misdemeanor may be reduced to an infraction.
   (A)   Misdemeanor. Any person guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine not to exceed $500 and/or imprisonment in the County Jail for not more than 30 days.
   (B)   Infraction. Any person guilty of an infraction, and upon conviction thereof, shall be punishable by a fine not to exceed $50 for the first offense, $100 or the second offense and $250 for each subsequent offense.
   (C)   Violation; perjury. Any person who knowingly or intentionally misrepresents to any officer or employee of the city any material fact herein required to be provided is in violation of this chapter. Additionally, any individual who on a sworn statement states as a true a material fact which he or she knows to be false, is guilty of perjury.
   (D)   Fraud. Any person who, with the intent to defraud the city or evade his or her business tax obligation misrepresents in any business tax form which the person files, any fact material to the determination of a correct amount of business tax due, shall be assessed a penalty of 100% of the amount of business tax due plus one percent interest per month, or a portion thereof, on the unpaid amount from the date the tax was due until the date of payment.
   (E)   Exhibition. Any person who has a business certificate issued under this chapter and has the certification in his or her control and who fails to exhibit the same upon request is in violation of this chapter.
(1995 Code, § 5.04.490) (Ord. 96-1789, passed - -1996)

§ 5.04.500 Compliance with applicable provisions of the ordinance code and all other applicable laws.

   The payment of a license tax, and its acceptance by the city, and the issuance of the license, shall not entitle the holder thereof to carry on any business unless he or she has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in the license in the event that the building or premises are situated in a zone or lacality in which the conduct of the business as in violation of any law. The License Tax Collector may refuse to issue a business license until and unless the applicant can satisfactorily establish that he or she has complied with all the requirements of this code and all other applicable laws and has obtained all necessary approvals from appropriate city departments.
(1995 Code, § 5.04.500)

§ 5.08.010 Short title.

   This chapter shall be known as the “Uniform Local Sales and Use Tax Chapter”.
(1995 Code, § 5.08.010)

§ 5.08.020 Rate.

   The rate of sales tax and use tax imposed by the chapter shall be 0.95%.
(1995 Code, § 5.08.020)

§ 5.08.030 Operative date.

   This chapter shall be operative on January 1, 1974.
(1995 Code, § 5.08.030)

§ 5.08.040 Purpose.

   The City Council hereby declares that this chapter is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
   (A)   To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;
   (B)   To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;
   (C)   To adopt a sales and use tax ordinance which imposes a tax and provides a measure therfor that can be administered and collected by the state’s Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from the existing statutory and administrative procedures followed by the state’s Board of Equalization in administering and collecting the California State Sales and Use Taxes; and
   (D)   To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Part 1.5 of Division 2, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter.
(1995 Code, § 5.08.040)

§ 5.08.050 Contract with state.

   Prior to the operative date, this city shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation of the Sales and Use Tax Ordinance; provided, that if the city shall not have contracted with the state’s Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather that the first day of the first calendar quarter following the adoption of this chapter.
(1995 Code, § 5.08.050)

§ 5.08.060 Sales tax.

   For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in § 5.08.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date.
(1995 Code, § 5.08.060)

§ 5.08.070 Place of sale.

   For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out of state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from the sales shall include delivery charges, when the charges are subject to the state’s Sales and Use Tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rule and regulations to be prescribed and adopted by the state’s Board of Equalization.
(1995 Code, § 5.08.070)

§ 5.08.080 Use tax.

   An exercise tax is hereby imposed in the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in the city at the rate stated in § 5.08.020 of the sales price of the property. The sales price shall include delivery charge when the charges are subject to state’s Sales or Use Tax regardless of the place to which delivery is made.
(1995 Code, § 5.08.080)

§ 5.08.090 Adoption of provisions of state law.

   Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein.
(Prior Code, § 5.08.090)

§ 5.08.100 Limitations on adoption of state law.

   In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, wherever the State of California is named of referred to as the taxing agency, the name of this city shall be substituted therefor. The substitution, however, shall not be made when the word “state” is used as part of the title of the State Controller, the State Treasurer, the state’s Board of Control, the state’s Board of Equalization, the State Treasury or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the city, or any agency thereof rather than by or against the state’s Board of Equalization, in performing the functions incident to the administrative or operation of this chapter; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be be to provide an exemption from this tax with respect to certain sales, storage, use of other consumption of tangible personal property which would not otherwise be exempt from this tax while the sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provisions of that code; the substitution shall not be made in Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828; and the substitution shall not be made for the word “state” in the phrase “retailer engaged in business in this state” in Cal. Revenue and Taxation Code § 6203 or in the definition of the phrase in Cal. Revenue and Taxation Code § 6203.
(1995 Code, § 5.08.100)

§ 5.08.110 Permit not required.

   If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional seller’s permit shall not be required by this chapter.
(1995 Code, § 5.08.110)

§ 5.08.120 Exclusions and exemptions.

   There shall be excluded from the measure of tax:
   (A)   The amount of any sales or use tax imposed by the State of California upon a retailer or consumer;
   (B)   The storage, use or the consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city in this state;
   (C)   The gross receipts from sales to, and the storage, use or other consumption of property purchased by, operators of common carriers and waterborne vessels to be used or consumed in the operation of the common carriers or waterborne vessels, principally outside this city; and
   (D)   The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State of California.
(1995 Code, § 5.08.120)

§ 5.08.130 Exclusions and exemptions.

   (A)   Aircraft.
      (1)   The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
      (2)   The storage use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in this state shall be exempt from the tax due under this chapter.
      (3)   There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of the state, the United States or any foreign government.
      (4)   In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and use or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government is exempted for the use tax.
   (B)   Waterborne vessels.
      (1)   The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
      (2)   The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in this state shall be exempt from the tax due under this chapter.
      (3)   There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
      (4)   The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by the operators directly and exclusively in the carriage of persons or property of the vessels for commercial purposes is exempted from the use tax.
      (5)   There are exempted form the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
      (6)   In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issue pursuant to the laws of this state, the United States or any foreign government is exempt from the use tax.
(1995 Code, § 5.08.130)
Editor’s note:
   Section 5.08.130(A)(4) shall be operative January 1, 1984.
   Section 5.08.130 shall be operative on the operative date of any act of Legislature of the State of California which amends Cal. Revenue and Taxation Code § 7202 or which repeals and reenacts Cal. Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as the existing in subdivisions (i)(7) and (i)(8) § 7202 of those subdivisions read on October 1, 1983.

§ 5.08.140 Application of provisions relating to exclusions and exemptions.

   (A)   Section 5.08.130 of this chapter shall become operative on January 1 of the year following the year in which the state’s Board of Equalization adopts an assessment ratio for state assessed property which is identical to the ratio which is required for local assessments by Cal. Revenue and Taxation Code § 401, at which time § 5.08.120 of this chapter shall became inoperative.
   (B)   In the event that § 5.08.130 of this chapter becomes operative and the state’s Board of Equalization subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio which is required for local assessments by Cal. Revenue and Taxation Code § 401, § 5.08.120 of this chapter shall become operative on the first day of the month next following the month in which the higher ratio is adopted, at which time § 5.08.130 of this chapter shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Cal. Revenue and Taxation Code § 401, at which time § 5.08.130 shall again become operative and § 5.08.120 shall become inoperative.
(1995 Code, § 5.08.140)

§ 5.08.150 Amendments.

   All subsequent amendments of the Revenue and Taxation Code which relate to the Sales and Use Tax and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.5 of Division 2 shall automatically become a part of this chapter.
(1995 Code, § 5.08.150)

§ 5.08.160 Enjoining collection forbidden.

   No injuction or writ of mandate or other legal or equitable process shall issue in any suit, action on proceeding in any court against the state or this city, or against any officer of the state or this city, to prevent or enjoin the collection under this chapter, or Cal. Revenue and Taxation Code Part 1.5 of Division 2, of any tax or any amount of tax required to be collected.
(1995 Code, § 5.08.160)

§ 5.08.170 Existing sales and use tax ordinance suspended.

   On the operative date of Ord. 1095, of the City of Tulare, the date being January 1, 1974, the provisions of Ord. 540, shall be suspended and shall not again be of any force or effect until and unless for any reason the state’s Board of Equalization ceases to perform the functions incident to the administration and operation of the Sales and Use Tax imposed by Ord. 1095. Provided, however, that if for any reason it is determined that the City of Tulare is without power to adopt Ord. 1095, or that the state’s Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by Ord. 540 shall not be deemed to have been suspended, but shall not be deemed to have been in full force and effect at the rate of 1% continuously from and after April 1, 1956. Upon the ceasing of the state’s Board of Equalization to perform the functions incident to the administration and operation of the taxed imposed by Ord. 540, shall again be in full force and effect at the rate of 1%. Nothing in this chapter shall be construed as relieving any person of the obligation to pay the City of Tulare any of the sales and use taxes accrued and owing by the reason of the provisions of Ord. 540 in force and effect prior to and including March 31, 1956.
(1995 Code, § 5.08.170)

§ 5.12.010 Definitions.

   The following words and terms when used in this chapter shall have the meanings herein ascribed to them unless the content makes such meaning repugnant thereto.
   CAMP CAR and/or TRAILER. Any unit used for living or sleeping purposes and which is equipped with wheels or similar devices used for the purpose of transporting it from place to place, whether by motive power or other means; and the unit, so equipped, shall be capable of being safely operated at a speed limit of 45 mph.
   CAMP GROUND. Any place, area or tract of land upon which is located any camp car and/or trailer, used for residential purposes.
   IMMOBILE UNIT. Any vehicle that is incapable of such safe operation is hereby declared to be a dwelling, as defined in the state’s Housing Act.
   TENT SPACE. Any place, area of tract of land upon which is located any tent used for living or sleeping purposes.
(1995 Code, § 5.12.010)
Statutory reference:
   State Housing Act, see Cal. Health and Safety Code §§ 15000 et seq.

§ 5.12.020 Approval of location - Procedure.

   No campground or tent space hereafter established shall be located within the city until the location thereof is approved by the Building Inspector in the following manner:
   (A)   Application; filing. The person desiring to locate and operate a campground or tent space in the city, under the provisions of the chapter, shall file and application therefor with the Building Inspector.
   (B)   Description of property. The application shall include a true legal description of the property upon which it is proposed to locate the campground or tent space.
   (C)   Filing fee. The application shall be accompanied with a filing fee of $10.
(1995 Code, § 5.12.020)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.12.030 Hearing - Notice.

   Upon receipts of the application, the Building Inspector shall fix a time and place for the holding of a public hearing thereon.
   (A)   Notice of hearing; publication; posting. Notice of the hearing shall be given by at least one publication in a newspaper of general circulation in the city, and by causing a notice thereof to be posted at no more that 150 feet in distance apart along both sides of each street upon which the property involved in the application abuts.
   (B)   Manner of posting. The posting shall extend along the streets a distance of not less that 300 feet from the exterior limits of the property involved in the application.
   (C)   Time of hearing. The notice shall state the time when the petition will be heard by the Building Inspector, which shall not be less that ten days for the date of publication and posting.
(1995 Code, § 5.12.030)

§ 5.12.040 Hearing before Inspector.

   At the time of hearing of the application, the Building Inspector may hear anyone appearing for the purpose of approving or objecting to the granting of the application, and at the conclusion of the hearing may either approve or disapprove the application.
(1995 Code, § 5.12.040)

§ 5.12.050 Reference to Council.

   The Building Inspector shall immediately communicate his or her findings and recommendation in regard to the application to the Council, which shall consider the matter at its regular meeting next following the date of hearing before the Building Inspector. The Council shall thereupon publicly hear and finally and conclusively determine whether or not the application shall be granted, giving such notice of the hearing upon the application as it deems proper.
(1995 Code, § 5.12.050)

§ 5.12.060 Application for permit to occupy.

   Upon completion of any campground or tent space, and prior to the use thereof the owner or renter of the campground or tent space shall make application to the Building Inspector for a permit to occupy or use the campground or tent space.
(1995 Code, § 5.12.060)

§ 5.12.070 Filing of application - Inspection fee.

   It shall be filed with the Building Inspector not less that three days before the campground or tent space is made ready for use; and it shall be accompanied by an inspection fee of $5.
(1995 Code, § 5.12.070)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.12.080 Inspection - Issuance, posting of permit.

   The Building Inspector shall thereupon make an inspection of the campground or tent space referred to in the application; and, it is found to be in conformity with this chapter and all other provisions of this code and the laws of the state, the Building Inspector shall issue to the owner or operator thereof a written permit to occupy, which permit shall at all times be posted at a conspicuous place in the campground or tent space.
(1995 Code, § 5.12.080)

§ 5.12.090 Expiration - Renewal - Fee.

   The permit to occupy shall expire one calendar year from the date of issue and may be renewed upon written application accompanied by an inspection fee of $5 to the Building Inspector.
(1995 Code, § 5.12.090)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.12.100 Preexisting camps.

   The owner or operator of every campground or tent space then in existence in the city, shall upon the effective date of this chapter make application, as herein provided, to the Building Inspector for a permit to occupy; and it shall be unlawful for any person to operate or maintain any campground or tent space within the confines of the city as herein set forth, without first applying for and receiving from the Building Inspector a permit to occupy and without complying with all of the provisions of this chapter and the laws of the state.
(1995 Code, § 5.12.100)

§ 5.12.110 Revocation.

   Whenever it is found that any campground or tent space is not being conducted in conformity with the provisions of this chapter or the laws of the state, the permit to operate same shall be subject to revocation or suspension by the Council.
(1995 Code, § 5.12.110)

§ 5.12.120 Transfer of permit.

   A permit to operate or maintain a campground or tent space shall be transferable upon the written application of the holder of the permit to the Building Inspector and with the consent of the Building Inspector endorsed thereon.
(1995 Code, § 5.12.120)

§ 5.12.130 Drainage of grounds.

   Every campground or tent space hereafter established shall be located on a well-drained area; and the premises of every such campground or tent space, or any existing campground or tent space, shall be maintained in a sanitary condition and shall be properly graded so as to prevent the accumulation of storm or casual waters.
(1995 Code, § 5.12.130)

§ 5.12.140 Sanitation - Repair.

   Every person owning or operating a campground or tent space shall maintain such campground or tent space, and all permanent equipment in connection therewith, in a clean and sanitary condition, and shall maintain the equipment in a state of good repair.
(1995 Code, § 5.12.140)

§ 5.12.150 Lights.

   Every campground or tent space heretofore or hereafter established shall be provided with means of lighting the same at night; and all public water closets and bath units shall be provided with sufficient lighting facilities which shall be kept lighted during the time from one-half hour after sunset until one-half hour before sunrise, except in case of a blackout.
(1995 Code, § 5.12.150)

§ 5.12.160 Dogs.

   Dogs, at no time, shall be permitted to run at large in any campground or tent space.
(1995 Code, § 5.12.160)

§ 5.12.170 Location of units.

   No trailer or tent used for living or sleeping purposes in any campground or tent space now existing or that may hereafter be established, shall be located with ten feet of any trailer, tent or structure; nor shall any trailer or tent be located within eight feet of any lot line.
(1995 Code, § 5.12.170)

§ 5.12.180 Driveways.

   Trailers and tents, as aforesaid, shall be arranged in rows abutting or facing on a driveway or clear unoccupied space or not less than 15 feet in width, which space shall have unobstructed access to a public street or alley.
(1995 Code, § 5.12.180)

§ 5.12.190 Immobilizing of units.

   It shall be unlawful for any person owning or operating a trailer located in a campground to remove or cause to have removed the wheels or any similar transporting devices from the trailer or to otherwise permanetly fix it to the ground in a manner that would prevent the ready removal of the trailer, or to alter it in any way so as to make it incapable of being safely operated over the public thoroughfares of the state at a speed limit of 45 mph without first obtaining a permit so to do, from the Building Inspector.
(1995 Code, § 5.12.190)

§ 5.12.200 Applicability of building regulations.

   Any alteration to any trailer, as herein set forth, shall be construed as removing it from the requirements of this chapter and converting it into a dwelling; and it shall thereupon be subject to the requirements of the Building Code and the State Housing Act.
(1995 Code, § 5.12.200)

§ 5.12.210 Water.

   An adequate supply of pure water for drinking and domestic purposes shall be supplied to meet the requirements of the campground or tent space.
(1995 Code, § 5.12.210)

§ 5.12.220 Water closets.

   There shall be provided in every campground or tent space one water closet for each sex. One of the water closets shall be distinctly marked “For Men” and one “For Women”. There shall be provided an additional water closet for each sex for every ten tents or trailers in the campground and/or tent space.
(1995 Code, § 5.12.220)

§ 5.12.230 Bathtubs - Showers.

   There shall be provided in every campground or tent space stationary bathtub or shower bath equipped with hot and cold running water. The bathtub or shower bath shall be installed in a separate compartment from any water closet unit, and there shall be provided an additional bathtub or shower bath for every ten tents or trailers or fractional part thereof in excess of ten tents or trailers in the campground and/or tent space.
(1995 Code, § 5.12.230)

§ 5.12.240 Exemptions authorized.

   The Building Inspector may exempt any campground or tent space existing at the time of the adoption of this chapter from fully complying with the provisions of §§ 5.12.220 and 5.12.230 when, in his or her discretion, the deviation will not be detrimental to the health of persons occupying the campground or tent space or to proper sanitation of the premises.
(1995 Code, § 5.12.240)

§ 5.12.250 Floors - Sanitation.

   The floors of every water closet, bathtub or shower bath compartment hereafter installed shall be a smooth waterproof material; and the interiors of all water closets, bathtub or shower compartments shall be maintained in a sanitary condition at all times.
(1995 Code, § 5.12.250)

§ 5.12.260 Refuse containers.

   There shall be provided in every campground or tent space heretofore or hereafter established the number of metal receptacles with closefitting metal covers for garbage, refuse, ashes and rubbish as may be deemed necessary by the Building Inspector; and the receptacles shall, at all times, be maintained in a clean and sanitary condition.
(1995 Code, § 5.12.260)

§ 5.12.270 Slop sinks.

   There shall be provided in every campground or tent space heretofore or hereafter established one or more slop sinks properly connected with the sewer system, the sinks to be conveniently located at no greater distance than 100 feet from any trailer or tent.
(1995 Code, § 5.12.270)

§ 5.12.280 Waste water.

   It is unlawful to deposit any waste water, drainage or material from plumbing fixtures on the surface of any campground.
(1995 Code, § 5.12.280)

§ 5.12.290 Sewer connections.

   All fixtures, when in use, must be connected to the city sewer system.
(1995 Code, § 5.12.290)

§ 5.12.300 Enforcement - Inspection.

   It shall be the duty of the Building Inspector to enforce all of the provisions of this chapter; and, for the purpose of securing enforcement thereof, the Building Inspector shall have the right to enter upon the premises of any campground or tent space to inspect the same and all accommodation connected therewith.
(1995 Code, § 5.12.300)

§ 5.12.310 Violations.

   It shall be the duty of every person owning, leasing, renting or operating a campground or tent space in the city to comply with all the provisions of this chapter; and any such person violating any of the provisions thereof or disregarding to the campground or tent space, or contributing, in any way, to the violation of this chapter shall be deemed guilty of a misdemeanor.
(1995 Code, § 5.12.310)
Statutory reference:
   For statute provisions concerning trailer parks, see Cal. Health and Sanitation Code, §§ 18000 et seq.

§ 5.16.010 Definitions.

   In this chapter, unless it is apparent from the context that some other meaning is intended, the term SECONDHAND DEALER shall mean any person engaged in buying, receiving, selling or otherwise disposing of, or dealing in secondhand articles, goods, wares or merchandise of any type or description.
(1995 Code, § 5.16.010)

§ 5.16.020 Daily reports of transactions.

   Every person engaged in the business of secondhand dealer shall, on each day, before the hour of 6:00 p.m., make out and deliver to the Chief of Police on a blank form to be obtained by the secondhand dealer from the office of the Chief of Police for the purpose, a full, true and complete report of all goods, wares or merchandise received or purchased and showing all transactions completed, with an accurate description of the same, during the day preceding the filing of such a report.
(1995 Code, § 5.16.020)

§ 5.16.030 Contents of report.

   The report shall show the hour of the day when the article was received or purchased, and the true name and address, as nearly as the same is known to, or can be ascertained by the secondhand dealer or the person by whom the article was left or said or otherwise acquired, together with the signature of the person and with the description of the person. The description to be given of every person shall show the sex, height, age, weight, occupation, complexion, color of hair, style of dress, color of mustache or beard, or both, where the same are worn, and if neither is worn, the fact shall be noted. The report shall show the cost of each article purchased; or, if the article is acquired on an exchange, the report will set forth the brief description of the article exchanged for the article received. The report shall show the quantity purchased, together with a complete description of the same, including the manufacturer’s trade name or brand, if any, and the size and color; and if the article has engraved thereon any number, word or initial, or contains any settings of any kind, the description of the article in the report shall contain such number, work, or initial, and shall show the kind of settings and the number of each kind. If the article is delivered or received from a motor vehicle, the report shall set forth its license number, if any, together with its type, color and make.
(1995 Code, § 5.16.030)

§ 5.16.040 Blank forms.

   Blanks to be obtained from the office shall bear a caption providing blank spaces in which shall be written or printed the date of the report, the name and place of business of the person making the same and the hour of the day when the report is received at the office of the Chief of Police. The blanks shall be so printed and subdivided as to contain spaces with the proper captions for the furnishing of the information required by this chapter.
(1995 Code, § 5.16.040)

§ 5.16.050 Filing of reports - Inspection.

   The Chief of Police shall file, in some secure place in his or her office, all reports received pursuant to the terms of this chapter; and the same shall be open to inspection only by members of the Police Department, or upon an order of the Court.
(1995 Code, § 5.16.050)

§ 5.16.060 Legibility of report.

   Every report required by the terms of this chapter to be kept or filed shall be written or printed entirely in the English language, in a clear and legible manner.
(1995 Code, § 5.16.060)

§ 5.16.070 Failure to file proper report.

   It shall be unlawful for any 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.
(1995 Code, § 5.16.070)

§ 5.16.080 Fictitious names.

   It is unlawful for any secondhand dealer to knowingly use a fictitious name or address in any report.
(1995 Code, § 5.16.080)

§ 5.16.090 Holding of goods.

   Any article or thing of the type of secondhand merchandise received or purchased by the secondhand dealer shall be retained and held by him or her for not less than five days after delivering the report concerning the same to the Chief of Police.
(1995 Code, § 5.16.090)

§ 5.16.100 Premature sales.

   It is unlawful for any secondhand dealer to sell or otherwise dispose of any article or thing within five days after making a report to the Chief of Police, as required in this chapter, that the article or this has been purchased by the secondhand dealer.
(1995 Code, § 5.16.100)

§ 5.20.010 Definitions.

   The following terms when used in this chapter shall have the meaning herein ascribed to them.
   PAWNBROKER. Any person conducting, managing or carrying on the business of pawnbroking.
   PAWNSHOP. Any room, stare or place in which any such business in engaged in, carried on or conducted.
(1995 Code, § 5.20.010)

§ 5.20.020 License required.

   No person shall engage in, conduct, manage or carry on the business of pawnbroker without a valid existing and unrevoked license therefor.
(1995 Code, § 5.20.020)

§ 5.20.030 Issuance of license - Requisites.

   The license shall be issued by the License Collector, upon application therefor, except that the License Collector shall not issue any such license without the consent in writing first had and obtained of the Chief of Police and the presentation of a valid state license.
(1995 Code, § 5.20.030)

§ 5.20.040 Fingerprints.

   Each applicant for a pawnbroker’s license shall consent to the taking of his or her fingerprints by the Chief of Police as a condition to the issuance of the license.
(1995 Code, § 5.20.040)

§ 5.20.050 Access to fingerprints.

   The fingerprint record made pursuant to § 5.20.040 shall be secret and confidential and the record shall be open to inspection only to members of the Police Department of the city, or by others upon an order of a court of competent jurisdiction made for that purpose.
(1995 Code, § 5.20.050)

§ 5.20.060 Revocation for violation.

   In the event that any person holding a license authorizing him or her to engage in, conduct, manage or carry on the business of a pawnbroker, or any agent or employee of any such person shall violate or cause or permit to be violated any of the provisions of this chapter, the Council shall, in addition to the other penalties provided by this code, revoke the license.
(1995 Code, § 5.20.060)

§ 5.20.070 New license after revocation.

   If the license of any person shall be revoked, no license shall be granted to such person to conduct or carry on any such business with six months after the revocation.
(1995 Code, § 5.20.070)

§ 5.20.080 Hearing required.

   No license shall be revoked until a public hearing shall have been had by the Council.
(1995 Code, § 5.20.080)

§ 5.20.090 Notice of hearing.

   Notice of hearing shall be given in writing and shall state the ground of complaint against the licensee and shall also state the time when and place where the hearing will be had.
(1995 Code, § 5.20.090)

§ 5.20.100 Service of notice.

   The notice shall be served upon the holder of the license, or his or her manager or agent, at least three days prior to the date of any such hearing by delivering the same to the licensee, or his or her manager or agent, or to any person in charge of or employed at the place of business of the licensee, or if the licensee has no place of business, then at his or her place of residence, or by leaving the notice at the place of business or residence of the licensee.
(1995 Code, § 5.20.100)

§ 5.20.110 Daily reports required - Contents.

   Every pawnbroker shall, on each day except Sundays and legal holidays, before the hour of 10:00 a.m. make and deliver to the Chief of Police, in writing a full true and complete report, in chronological order, of all the dealings in goods, wares and merchandise or things received upon deposit, pledges or purchased within the city, during the 24 hours next preceding the report, together with time of day when received, a complete description of the same, and a description of the person from whom received, or with whom dealt, and the license number and description of any vehicle in which the person form who, received was riding in or upon and also the true name of such person or as nearly as the same is known to or can be ascertained by the person making the report.
(1995 Code, § 5.20.110)

§ 5.20.120 Identifying marks - Settings.

   If any such article purchased or received shall have engraved thereon any number, work or initial or shall contain any setting of any kind, the description of the article shall contain the number, word or initial, and show the kind of setting and the number of each kind.
(1995 Code, § 5.20.120)

§ 5.20.130 Blank forms.

   The report required herein shall be made upon a form to be furnished, upon request, free of charge by the Chief of Police, who shall cause blank forms to be so printed and subdivided that they shall have space for writing in the following manner; description of the article purchased or received; amount paid for or loaned upon the property; name and residence of persons from whom purchased or received, showing the true name as nearly as known; sex; complexion, color of hair; style of dress and height of the person from whom purchased or received; time of day goods purchased or received; license number, make, type and color of automobile or other vehicle driven or occupied by such person, date and time or making the report; name and place of business of pawnbroker making the report.
(1995 Code, § 5.20.130)

§ 5.20.140 Filing of reports - Access.

   The Chief or Police, upon receipt of the report, shall file the same in some secure place in his or her office and the report shall by open to inspection only to members of the Police Department of the city, or by others upon on order of a court of competent jurisdiction made for that purpose.
(1995 Code, § 5.20.140)

§ 5.20.150 Pawnbroker’s copy - Filing - Access.

   Every pawnbroker shall keep at his or her place of business a copy of every report required by the foregoing provisions of this chapter; and such copies shall be open at all times during business hours to the inspection of the Chief of Police, any member of the Police Department of the city or any officer authorized by law.
(1995 Code, § 5.20.150)

§ 5.20.160 Form of record.

   The report shall be in book form, and each transaction shall be kept in chronological order.
(1995 Code, § 5.20.160)

§ 5.20.170 Legibility, time of report.

   Every report and record required by the provisions of this chapter to be filed, kept or made, shall be written or printed entirely in the English language in a clear and legible manner, and shall be made out at the time the transaction is made.
(1995 Code, § 5.20.170)

§ 5.20.180 Failure to report - Show goods.

   It shall be unlawful for any pawnbroker, or for any agent or employee of a pawnbroker, to fail refuse, or neglect to file a report, as required herein, in the manner, form, at the time and in all respects in accordance with the requirements of this chapter, or to fail, refuse or neglect to exhibit to the Chief of Police, or to any officer authorized by law, immediately upon demand, any record or report, or any goods wares and merchandise, including radios, so purchased or received by the pawnbroker, or by any agent or employee of the pawnbroker.
(1995 Code, § 5.20.180)

§ 5.20.190 Holding before sale - Automobile accessories.

   All goods, wares and merchandise, including radios for use in or upon automobiles, purchased or received by any pawnbroker shall be held for a period of at least 15 days after purchase or receipt before the same shall be sold or otherwise disposed of, excepting, however all goods, wares and merchandise, including radios for use in or upon automobiles, upon which any duly licensed pawnbroker has issued a pawn ticket in accordance with the laws of the state. During the 15 days, all such property shall be kept separate and apart from all other goods, wares and merchandise, including radios for use in and upon automobiles, upon the premises in the possession of the pawnbroker. All such property shall, during said 15-day period, be kept and exposed for police inspection during business hours.
(1995 Code, § 5.20.190)

§ 5.20.200 Business days - Hours.

   No person shall engage in, conduct, manage or carry on the business of pawnbroker on Sundays or legal holidays, or between the hours of 7:00 p.m. of each day and 8:00 a.m. of the following morning, except that on Saturdays and days before legal holidays, and during that 24 days next preceding Christmas Day, each such person may engage in, conduct, manage or carry on such business until the hour of 9:00 p.m.
(1995 Code, § 5.20.200)

§ 5.24.010 Definitions.

   The following terms shall have the meanings herein ascribed to them.
   PEDDLE. To sell and make immediate delivery, or offer for sale and immediate delivery, any goods, wares or merchandise in possession of the seller, at any place within the city other than from a fixed place of business.
   PEDDLER. Any person who peddles, as herein defined.
   SOLICIT. To sell to take orders or offer for sale or take orders for goods, wares or merchandise, for future delivery, or for service to be performed, at any place within the city other that a fixed place of business.
   SOLICITOR. Any person who solicits, as herein defined.
(1995 Code, § 5.24.010)

§ 5.24.020 Compliance required.

   No person shall peddle or solicit without first having complied with the provisions of this chapter.
(1995 Code, § 5.24.020)

§ 5.24.030 Registration - Form.

   Every person who desires to peddle or solicit shall register, in a registration book provided for that purpose in the Police Department, his or her name and address, the name and address of the person whom he or she represents, the names and addresses of at least two references as to his or her moral character, honest and integrity, a brief description of the nature of the business in which he or she is engaged, and the kind of goods or property to be peddled or solicited for, if any.
(1995 Code, § 5.24.030)

§ 5.24.040 Fingerprints.

   The person shall furnish his or her fingerprints and thumbprints, to be taken by the Police Department.
(1995 Code, § 5.24.040)

§ 5.24.050 License prerequisite.

   No person shall be registered, and no permit shall be issued, except such person exhibiting a valid license for peddling or soliciting, or a clearance from the License Collector stating that no license is required.
(1995 Code, § 5.24.050)

§ 5.24.060 Annual registration.

   The registration shall be valid for a period of one year; and the person must register at the end of each year period.
(1995 Code, § 5.24.060)

§ 5.24.070 Issuance - Form of permit.

   As evidence of compliance with the provisions of this chapter, the Police Department shall issue to each person who complies a permit which shall show the name and address of the person, the name of the person he or she represents or by whom he or she is employed, if any, and the kind of goods or property to be peddled or solicited for.
(1995 Code, § 5.24.070)

§ 5.24.080 License required.

   No person shall peddle or solicit without having an unrevoked license from the city so to do valid and in effect at the time.
(1995 Code, § 5.24.080)

§ 5.24.090 Issuance of license - Prerequisites.

   Licenses shall be issued by the License Collector upon the applicant’s complying with the following provisions:
   (A)   Name, address. Giving his or her name and present address;
   (B)   Kind of business, goods. Giving a brief description of the nature of the business and the kinds of goods or property to be peddled or solicited;
   (C)   Payment of fee. Paying the license fee required by Chapter 5.04 of this title for the license; and
   (D)   Employment. Giving the name and address of the licensed employer and exhibiting credentials showing he or she is an authorized employee or representative of the licensed employer, in the event the application is for an employee’s license.
(1995 Code, § 5.24.090)

§ 5.24.100 Exemptions enumerated.

   The license requirements of this chapter shall not apply to the following:
   (A)   Sale by producer. Any person soliciting or peddling anything which the person has personally manufactured or produced and this exemption shall apply only to natural persons;
   (B)   Farmer’s sale. Any farmer, poultryperson or horticulturist soliciting or peddling his or her own produce and, this exemption shall apply only to natural persons and shall not apply to farmers, poultrymen or horticulturists who buy goods for resale, as well as selling their own produce;
   (C)   Soliciting for services. Any person soliciting for personal services to be performed by the person so soliciting and this exemption shall apply only to natural persons;
   (D)   Papers, dairy products. The provisions of this chapter shall not apply to peddling or soliciting newspapers, periodicals, ice, milk, cream, ice cream, butter, eggs, cottage cheese or any dairy product; and
   (E)   Wholesalers, manufactures, public works. The provisions of this chapter shall not apply to salespersons or agents for wholesale houses or firms who solicit orders from or sell to retail dealers for resale, or to manufacturers for manufacturing purposes, or to bidders for public works or supplies.
(1995 Code, § 5.24.100)

§ 5.24.110 Licenses to employees of exempted employer.

   No employee’s license shall be issued under the provisions of this chapter to any employee of any solicitor or peddler exempted from the payment of a license fee by the foregoing provisions of this chapter.
(1995 Code, § 5.24.110)

§ 5.24.120 Carrying, display of license.

   Every solicitor or peddler licensed under this chapter shall have his or her license in his or her immediate possession at all times when peddling of soliciting, and when so peddling or soliciting shall display the same upon demand of any police officer of the city and upon demand of any police officer of the city and upon demand of any person to whom he or she is peddling or soliciting.
(1995 Code, § 5.24.120)

§ 5.24.130 Carrying, display of permit.

   Every solicitor or peddler at all times while engaged in peddling or soliciting shall have in his or her immediate possession the permit issued to him or her under the provisions of § 5.24.070 and when so peddling or soliciting shall display the same upon demand of any police officer and upon the demand of any person to whom he or she is peddling or soliciting.
(1995 Code, § 5.24.130)

§ 5.24.140 Transfer, misuse of license, permit.

   Licenses and permits issued pursuant to this chapter shall not be assigned of transferred; nor shall they be used by any person other that the person to whom they were issued, except as herein provided. No person shall transfer, loan or permit the use of his license or permit by any other person, except as herein provided. Where a person who is not himself or herself soliciting or peddling, has taken out a license for bona fide employees, and the licenses are issued in the name of the employer and the employee, the license may be transferred subject to the following conditions:
   (A)   Presentation of license, permit. The license and the permit must be presented to the License Collector;
   (B)   Cancellation of permit. The permit is to be retained by the License Collector and canceled;
   (C)   Notation on license. A notation must be made upon the license to indicate its transfer from one employee to another; and
   (D)   Registration by new employee. The new employee must comply with the provisions of § 5.24.030.
(1995 Code, § 5.24.140)

§ 5.24.150 Grounds for revocation of license.

   Licenses issued pursuant to this chapter may be revoked by the Manager, after notice and hearing, for any of the following causes:
   (A)   False application. Fraud, misrepresentation of any false statement contained in the application for license;
   (B)   False information. Fraud, misrepresentation, or any false statement made to the Police Department in furnishing the information required by § 5.24.030;
   (C)   Violation of chapter. Any violation of this chapter;
   (D)   Criminal conviction. Conviction of the licensee of any felony or crime involving moral turpitude; and
   (E)   Improper peddling, soliciting. Conducting the soliciting or peddling in an unlawful manner or in such a manner as to constitute a breach of the peace of to be a menace to the health, safety or general welfare of the people of the city.
(1995 Code, § 5.24.150)

§ 5.24.160 Notice of hearing.

   Notice of the hearing for revocation of a license shall be given in writing, stating the grounds of the complaint and the time and place or hearing. The notice shall be mailed, postage prepaid, to the license at the address given on the application for the license, at least five days prior to the date set for the hearing.
(1995 Code, § 5.24.160)

§ 5.24.170 Appeal to Council.

   Any person aggrieved by the decision of the Manager shall have the right to appeal to the Council. The appeal shall be taken by filing with the Clerk a written statement of the grounds for the appeal within 14 days after notice of the decision by the Manager has been given. The Council shall set the time and place for hearing the appeal, and notice of the time and place shall be given by the Clerk in the manner hereinbefore provided for notice of hearing of revocation by the Manager.
(1995 Code, § 5.24.170)

§ 5.24.180 New license after revocation.

   No license shall be issued to any person who has had a license revoked pursuant to this chapter, except upon the applicant’s applying to the Council and the Council’s authorizing the issuance of the license.
(1995 Code, § 5.24.180)

§ 5.24.190 Hours for peddling, soliciting.

   No person shall peddle or solicit before the hour of 8:00 a.m. of any day or after the hour of 7:00 p.m. of any day.
(1995 Code, § 5.24.190)

§ 5.24.200 Peddling, soliciting at posted premises.

   No peddler or solicitor or any person pretending to be a peddler or solicitor shall, for the purpose of peddling or soliciting or pretending to peddle or solicit, ring the bell or knock at any building whereon there is painted affixed or otherwise displayed to the public view any sign containing any or all of the following words: “No Peddlers”, “No Solicitors” or “No Agents” or which otherwise purports to prohibit peddling or soliciting on the premises.
(1995 Code, § 5.24.200)

§ 5.24.210 Misrepresentations.

   No peddler or solicitor shall represent by words, writing or action that he or she is some other peddler or solicitor, that he or she is a partner, employee or agent of any peddler or solicitor when in fact he or she is not the partner, agent or employee of the peddler or solicitor, or that he or she is the employee, representative, agent or partner or any person when in fact he or she is not the employee, representative, agent or partner of the person.
(1995 Code, § 5.24.210)

§ 5.24.220 Tag in vehicle.

   Every vehicle used for peddling or soliciting shall have attached thereto on the outside right-hand side or in plain sight in the driver’s compartment of the vehicle a metal tag to be furnished by the License Collector.
(1995 Code, § 5.24.220)

§ 5.24.230 Sales at city parades prohibited.

   The city has determined that vending at city-approved parades poses and constitutes a menace to the health, safety and general welfare of the citizens of the city in that traffic generated thereby upon city streets and sidewalks becomes unnecessarily congested due to activities and sales by vendors during the course of city-approved parades, posing a great health and safety problem. Accordingly, all sales activities by itinerant vendors is hereby prohibited at city approved parades. Under this section, ITINERANT VENDOR shall mean and include all persons, both principal and agent who engage in a temporary or transient business selling or offering to sell goods, wares or merchandise, or any other thing of value with the intention of conducting such business during and upon the course of a parade held in the city.
(1995 Code, § 5.24.230) (Ord. 98-1819, passed 4-7-1998)

§ 5.28.010 Definitions.

   As used in this chapter, the following terms shall have the meaning herein ascribed to them.
   PUBLIC BILLIARD ROOM. Any place open to the public where billiards, bagatelle or pool table is kept and persons are permitted to play or do play thereon.
   PUBLIC CARD ROOM. Any place open to the public where any game played with cards is dealt, played, carried on, opened or caused to be opened or conducted, or in which persons are permitted to play or do play any game played with cards.
(1995 Code, § 5.28.010)

§ 5.28.020 License - Order of Council required.

   No license to conduct, manage or carry on a public billiard room or a public cardroom shall be issued by the License Collector except upon the order of the Council, written notice of which shall be given the License Collector by the Clerk or the Council.
(1995 Code, § 5.28.020)

§ 5.28.030 Application for license.

   Any person desiring to obtain such license shall file with the Council a written application therefor, signed and sworn to by the applicant, or by an officer thereof if the applicant is corporation, stating the exact location of the place where the billiard room or cardroom is to be located.
(1995 Code, § 5.28.030)

§ 5.28.040 Denial of license - Grounds.

   The Council shall have discretion to deny the application if it shall appear to the Council that the applicant is not of good moral character, or is an unfit person to manage or conduct such establishment, or that by reason of the place where the establishment is to be located the conducting or carrying on thereof would be detrimental to the public health, public order or public morals.
(1995 Code, § 5.28.040)

§ 5.28.050 Minors - Presence prohibited.

   No person under the age of 21 years shall remain in, enter or visit any public billiard room or public card room wherein alcoholic beverages are sold. No person in charge of any public billiard room or public card room wherein alcoholic beverages are sold shall allow or permit any person under the age of 21 years to remain in, enter or visit such place, unless the minor or person is accompanied by one of his or her parents or his or her guardian.
(1995 Code, § 5.28.050)

§ 5.28.060 Disorderly person prohibited.

   No person in charge of any public billiard room or public cardroom shall keep the same open or allow or permit the same to be kept open, or allow or permit any game to be played therein from 12:00 p.m. of any day other than Saturday until 6:00 a.m. of the following day, or from 1:00 a.m. on any Sunday until 6:00 a.m. of the same day, or allow or permit any person except the person in charge of the servants regularly employed in and about the same, to be or remain therein between the hours aforesaid.
(1995 Code, § 5.28.060)

§ 5.28.070 Hours of operation.

   No person having charge of any public billiard room or public cardroom shall keep the same open or allow or permit the same to be kept open, or allow or permit any game to be played therein from 12:00 p.m. of any day other than Saturday until 6:00 a.m. of the following day, or from 1:00 a.m. on any Sunday until 6:00 a.m. of the same day, or allow or permit any person except the person in charge of the servants regularly employed in and about the same, to be or remain therein between the hours aforesaid.
(1995 Code, § 5.28.070)

§ 5.32.010 Amusement machines defined.

   The phrase AMUSEMENT MACHINE shall mean any mechanical or electronic machine apparatus, contrivance, appliance or device which may be operated or played upon the placing or depositing thereto of any coin, check, slug, ball or any other article or device, or by paying therefor either in advance of or after use, involving in its use either skill or chance, including by not limited to a tape machine, a card machine, pinball machine, a bowling game machine, a shuffleboard machine, a marble game machine, a horse racing machine, a basketball game machine, an electronic video game or any other similar machine or device except for a billiard or pool table, a music machine or a merchandise vending machine.
(1995 Code, § 5.32.010)

§ 5.32.020 Effect upon state prohibitions.

   Nothing herein contained is intended nor is to be construed as or permitting the licensing or keeping of any mechanical or electronic games within the city, the possession of which is illegal as a gambling device unclean and by virtue of the laws of the state.
(1995 Code, § 5.32.020)

§ 5.32.030 Location.

   No amusement machine shall be located within 600 feet of a school.
(1995 Code, § 5.32.030)

§ 5.32.040 Minors.

   No person under the age of 18 shall be permitted to play an amusement machine between the hours of 6:00 a.m. and 3:30 p.m. on days public schools are in sessions in the city.
(1995 Code, § 5.32.040)

§ 5.32.050 Enforcement.

   It shall be the duty of the License Collector, as well as the Chief of Police and the agents of each of them, to enforce this chapter.
(1995 Code, § 5.32.050)

§ 5.32.060 Confiscation of machines.

   Any amusement machine as herein defined which is operated contrary to the provisions of this chapter shall be seized and confiscated.
(1995 Code, § 5.32.060)

§ 5.32.070 Violations - Penalties.

   Any person violating any provision of this chapter shall be guilty of a misdemeanor and, upon conviction thereof, shall be punishable by imprisonment in the County Jail for mot exceeding 30 days or a fine not exceeding $500 or both.
(1995 Code, § 5.32.070)

§ 5.36.010 Definitions.

   For the purposes of this chapter, the words and phrases defined in this section shall be construed in accordance with the following definitions.
   CITY. The City of Tulare.
   COMPANY. Any entity operating taxicabs/motor vehicles for hire business, including without limitation, a natural person, firm, association, organization, partnership, business, trust, corporation, or public entity.
   COMPANY PERMIT. A valid permit issued by the city authorizing a company to operate taxicabs/motor vehicles for hire business.
   DRIVER. A person who drives or controls the movements of taxicabs/motor vehicles for hire.
   DRIVER'S PERMIT. A valid permit issued by the city authorizing a person to drive or control the movements of taxicabs/motor vehicles for hire.
   MOTOR VEHICLES FOR HIRE. Every motor vehicle by means of which passengers are transported for hire upon any public street in the city, and not over a regular defined route and irrespective of whether the operation extend beyond the boundary limits of the city or not.
   TAXICABS/MOTOR VEHICLES FOR HIRE. A motor vehicle regularly engaged in the business of carrying passengers for hire, designed for carrying not more than eight persons, excluding the driver, upon any public street in the city, and not over a regular or defined route and irrespective of whether the operations extend beyond the boundary limits of the city or not, where charge for such transportation is measured by the distance traveled or by the time required, as herein defined.
   TAXIMETER. A taximeter is a mechanical or electronic device installed in public transport motor vehicles or taxicabs that calculates passenger fares based on a combination of distance travelled and waiting time.
(1995 Code, § 5.36.010) (Ord. 09-10, passed 9-1-2009)

§ 5.36.020 Permit required - Compliance herewith.

   It is unlawful to operate, or cause to be operated, an automobile for hire, or a taxicab upon any public street within the city, without first having obtained a permit so to do in accordance with the provision hereof, and without complying or having complied with all of the provisions of this chapter.
(1995 Code, § 5.36.020)

§ 5.36.030 Application for company permit.

   Any person desiring to obtain the permit required by § 5.36.020 shall pay a fee of $25 to the City Clerk, and shall make application for the permit to the Council, which application shall set forth:
   (A)   Name, address. The name and address of the applicant and if the same be a corporation, the name of its principal officers, or if the same be a partnership, association or fictitious company, the names of the partners or persons comprising the association or company, with the address of each;
   (B)   Class of vehicle. A statement of whether the permit is desired for motor vehicle for hire or a taxicab;
   (C)   Description of vehicle. A description of every motor vehicle which the applicant proposes to use giving:
      (1)   Trade name;
      (2)   Motor and serial number;
      (3)   State license number;
      (4)   Seating capacity; and
      (5)   Body style.
   (D)   Location of stands. The street number and exact location of the places where the applicant proposes to stand each such motor vehicle;
   (E)   Schedule of fares. The proposed schedule of rates or fares to be charged for carrying passengers in the motor vehicle; and
   (F)   Insignia. The distinctive color scheme, name, monogram or insignia, which shall be used on the motor vehicle.
   (G)   Inspection certificate. A brake and light inspection certificate for each motor vehicle set forth in the application shall be attached thereto, a new certificate will be required for any new or replacement motor vehicle.
   (H)   Insurance. Proof of insurance, as set forth in § 5.36.060, for each motor vehicle set forth in the application shall be attached thereto.
(1995 Code, § 5.36.030) (Ord. 09-10, passed 9-1-2009)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.36.040 Time of hearing - Notice.

   Upon the receipt of any application referred to in § 5.36.030, the Clerk shall set a time not less than ten or more than 30 days thereafter, for the hearing of the application before the Council and shall give notice of the time set at least five days before the date of the hearing to the applicant, at the address set out in the application.
(1995 Code, § 5.36.040)

§ 5.36.050 Hearing of application.

   (A)   At the time set for the hearing of the application, the Council may examine the applicant and any other persons interested in the matter set forth in the application, and shall determine whether or not the public interest, convenience and necessity require the issuance of the permit applied for.
   (B)   If it be found by the Council that the public interest convenience and necessity require the issuance of the permit applied for, it shall by resolution order the Clerk to issue a permit in accordance with the application, subject to the filing and approval of and undertaking as provided for in § 5.36.060.
(1995 Code, § 5.36.050)

§ 5.36.060 Business license and insurance policy.

   (A)   Before a permit shall be issued by the City Clerk/City Manager, the applicant to whom the permit shall have been awarded by the Council as aforesaid shall deliver to the City Clerk/City Manager proof of the issuance of a city business license.
   (B)   At the time of application or prior to a permit being issued the applicant to whom the permit shall have been awarded by the Council as aforesaid shall deliver to the City Clerk/City Manager a policy of insurance executed by a company duly authorized under the laws of the state to do an insurance business by the provisions of which policy the company promises and undertakes to pay in full all claims for damages to persons or property resulting from the operation of automobiles referred to in the application; provided that the maximum amount for which liability shall be assumed for injury to, or death of, one person in any one accident; and injury to, or death of, more than one person in any one accident; and the maximum amount for which liability shall be assumed for injury to or destruction of property in any one accident, shall be set by resolution of the City Council.
   (C)   Following approval of a company permit to operate a taxicab/motor vehicle for hire service, a permit holder, thereafter, shall file annually with the City Clerk/City Manager a current insurance policy for each motor vehicle.
(1995 Code, § 5.36.060) (Ord. 09-10, passed 9-1-2009)

§ 5.36.070 Revocation - Notice - Grounds.

   Any permit granted under the provisions of this chapter may be revoked by the Council either in whole or as to any or either car described therein, after ten days’ notice to the permit holder, requiring him or her to appear at a certain time and place to show cause why the permit should not be revoked for any of the following reasons:
   (A)   No undertaking. That the undertaking provided in § 5.36.060 has not been given or has been withdrawn or lapsed for nonpayment of premium, or is not in force for any reason;
   (B)   Nonpayment of license. For the nonpayment of any license fee provided by the provisions of this code;
   (C)   Violation of chapter. For the failure to observe any of the rules and regulations set out in this chapter;
   (D)   Violation of law. For the violation of any laws of the state or provisions of this code;
   (E)   Unsatisfactory service. For failure to maintain satisfactory service to the public; and
   (F)   Other grounds. For any cause which in the opinion of the Council makes in contrary to the public interest, convenience and necessity for the permit to be continued.
(1995 Code, § 5.36.070)

§ 5.36.080 Limitation upon number - Transfer of permits.

   No person shall be entitled to hold more than one permit at a time; and no permit shall be transferable without the permission of the Council having been first obtained.
(1995 Code, § 5.36.080)

§ 5.36.090 Filing of rates and taximeter compliance.

   (A)   Following approval of a company permit to operate a taxicab service, a permit holder, thereafter, shall file annually with the City Clerk/City Manager a current schedule of rates, and shall, at all times, have displayed therein in a location and manner that are visible to all passengers.
   (B)   Taximeters shall be in compliance with the laws as set forth by the State of California as a registered Commercial Measuring or Weighing Instrument and in accordance with the rules and regulations as established by the Tulare County Agricultural Commissioner-Sealer Weights and Measures Office on an annual basis. The company shall be responsible for any fees associated therewith.
(1995 Code, § 5.36.090) (Ord. 09-10, passed 9-1-2009)

§ 5.36.100 Driver’s permit required.

   It shall be unlawful for any driver to operate any taxicab or rent a car in this city unless there exists a valid driver’s permit to do so as herein provided.
(1995 Code, § 5.36.100)

§ 5.36.110 Application for driver’s permit.

   The application for a driver’s permit shall be in writing, duly certified under oath and renewed annually. It, together with a copy thereof, shall be submitted to the City Clerk/City Manager, who shall file the same. Each such applicant shall pay a fee of $10 to the City Clerk/City Manager and shall set forth the name, age and address of the applicant, his or her past experience in operating vehicle, the name, business and address of each of his or her employers during the preceding period of three years, whether or not a chauffeur’s license issued to him or her by the state or any state or governmental agency has ever been revoked, the name and address of the owner by whom he is to be employed as a driver, which owner shall endorse the application, and such additional information as the City Clerk/City Manager or Police Department may require.
(1995 Code, § 5.36.110) (Ord. 09-10, passed 9-1-2009)

§ 5.36.120 Qualifications as driver.

   Upon application for a driver’s permit and before it shall be issued, the driver, whether the owner or otherwise, must provide the following information, and annually thereafter:
   (A)   A valid California driver's license and/or chauffeur's license.
   (B)   A current Department of Motor Vehicles driving history report, cost to be borne by the company and/or driver.
   (C)   Drivers shall submit to annual testing for controlled substance and alcohol as set forth in § 5.36.125.
   (D)   Drivers shall submit to fingerprinting as set forth in § 5.36.150.
(1995 Code, § 5.36.120) (Ord. 09-10, passed 9-1-2009)

§ 5.36.125 Testing for controlled substances and alcohol.

   (A)   A driver shall test negative for controlled substances and alcohol as set forth in Cal. Government Code § 53075.5.
   (B)   In the case of a self-employed independent driver, the test results shall be reported directly to the city which shall notify the taxicab leasing company of record, if any, of positive results. Self-employed independent drivers shall be responsible for compliance with this section, and shall pay all costs associated with compliance with this section. In all other cases, the results shall be reported directly to the employing company, who shall notify the city of positive results.
   (C)   All test results are confidential and shall not be released without the consent of the driver, except as authorized or required by law.
(Ord. 09-10, passed 9-1-2009)

§ 5.36.130 Age requirements.

   No driver’s permit may be granted to any person under the age of 18 years.
(1995 Code, § 5.36.130)

§ 5.36.140 Denial of permit for physical, moral defect.

   A driver’s permit may be denied upon substantial evidence of facts of either physical or moral deficiencies of the applicant which, in the sound discretion of the City Clerk/City Manager, would render the applicant not competent to operate taxicabs/automobiles for hire.
(1995 Code, § 5.36.140) (Ord. 09-10, passed 9-1-2009)

§ 5.36.150 Fingerprints - Photographs.

   (A)   Prior to issuance of a permit, the driver shall be Live Scan fingerprinted by, and his or her record filed with, the Police Department. The driver shall also file with his or her application two recent "passport size" photographs no larger in size than two inch by two inch, one to be filed with his or her application and one to be permanently attached to the driver permit when issued.
   (B)   The permit shall be posted in a place conspicuous from the passenger's compartment of the taxicabs/automobiles for hire while the driver is operating same.
   (C)   The company and/or driver shall be responsible for the payment of fees associated with Live Scan fingerprinting as set forth by the Department of Justice payable to the Police Department.
(1995 Code, § 5.36.150) (Ord. 09-10, passed 9-1-2009)

§ 5.36.160 Termination of employment or lease.

   Every driver’s permit issued hereafter shall set forth the name of the owner for whom the driver is authorized to operate taxicabs/automobiles for hire and shall be valid only so long as he or she continues to lease a vehicle from the owner. Upon the termination of the employment or lease, the driver shall forthwith surrender his or her driver’s permit to the City Clerk/City Manager. Upon the termination of the employment of the driver or of lease of a vehicle, the owner of the vehicle shall immediately give the City Clerk/City Manager written notice of the termination.
(1995 Code, § 5.36.160) (Ord. 09-10, passed 9-1-2009)

§ 5.36.170 Transfer of driver’s permit.

   No driver’s permit issued hereunder shall be transferable in any event.
(1995 Code, § 5.36.170)

§ 5.36.180 Revocation of permit - Grounds.

   The Chief of Police shall have the power to suspend or revoke any driver’s permit issued hereunder for any of the reasons for which an application for such a permit may be denied or if the holder thereof shall be found guiltily by any court of reckless driving, or the violation of any other law.
(1995 Code, § 5.36.180)

§ 5.36.190 Report of suspension or revocation.

   The Chief of Police shall, in writing, immediately report any such suspension or revocation to the City Clerk/City Manager, stating the reasons for such actions.
(1995 Code, § 5.36.190) (Ord. 09-10, passed 9-1-2009)

§ 5.36.200 Appeal by driver.

   The City Clerk/City Manager may affirm or reverse, in whole or in part, any such order on a written appeal filed with the City Clerk/City Manager by the driver within ten days from the date of any such order.
(1995 Code, § 5.36.200) (Ord. 09-10, passed 9-1-2009)

§ 5.36.210 Surrender of revoked permit.

   In the event of the suspension or revocation of a driver’s permit, the permit shall be, by the holder thereof, immediately surrendered to the City Clerk/City Manager.
(1995 Code, § 5.36.210) (Ord. 09-10, passed 9-1-2009)

§ 5.36.220 Observation of rules.

   The following rules and regulations shall be observed by all persons operating taxicabs or automobiles for hire; and it shall be unlawful to operate the same in violation of any of the following rules:.
   (A)   Standing restricted. No taxicab or automobile for hire shall remain standing upon any portion of any public street within the city except for loading and unloading passengers, and then not for a period of more than five minutes, excepting such stands as may be designated by the Council and described in the application for a permit.
   (B)   Direct route. The operator of any taxicab, other than one charging a flat rate, shall carry any passenger engaging the same, safely and expeditiously to his or her destination by the most direct and accessible route.
   (C)   Mechanical maintenance. All automobiles for hire and taxicabs shall be kept in good mechanical condition.
   (D)   Sanitation of passenger compartment. No taxicab or automobile for hire shall be operated unless the passenger compartment is kept clean and in sanitary condition.
   (E)   Violation of law. No person shall operate a taxicab or automobile for hire in violation of any law.
   (F)   Unfair competition; fraud. No owner or operator of any automobile for hire or taxicab shall indulge in unfair competition with competitors or shall commit any fraud upon the public; and the Council shall be the sole judge of what constitute fraud or unfair competition.
   (G)   Designation as “taxi”. No automobile for hire shall be designated by any word or phrases using the word “taxi” or “taxicab” in any sign or advertising matter.
   (H)   Excessive charges. No charge shall be made by any operator or owner of a taxicab or automobile for hire in excess of the rates posted in the passenger compartment of the car.
   (I)   Posting of rates, regulations. Every taxicab shall have posted in the passenger’s compartment a schedule of rates and charges and a copy of this chapter.
(1995 Code, § 5.36.220)

§ 5.40.010 Purpose.

   The purpose of this chapter is to regulate the distribution of unsolicited handbills within the city.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.020 Definitions.

   The following words, terms, and phrases when used in this chapter shall have the meanings ascribed to them, except where the context clearly indicates a different meaning.
   COMMERCIAL HANDBILL. Any printed or written matter, any sample or device, dodger, circular, leaflet, pamphlet, paper, booklet, or any other printed or otherwise produced original or copies of any matter of literature:
      (1)   Which advertises for sale any merchandise, product, commodity, or thing; or
      (2)   Which directs attention to any business or mercantile or commercial establishment or other activity for the purpose of either directly or indirectly promoting the interests thereof by sales; or
      (3)   Which directs attention to or advertises any meeting, theatrical performance, exhibition, or event of any kind for which an admission fee is charged for the purpose of private gain or profit; but the terms of this clause shall not apply where an admission fee is charged or a collection is taken up for the purpose of defraying the expenses incident to such meeting, theatrical performance, exhibition, or event of any kind when either of the same is held, given, or takes place in connection with the dissemination of information which is not restricted under the ordinary rules of decency, good morals, public peace, safety, and good order. Provided, that nothing contained in this clause shall be deemed to authorize the holding, giving, or taking place of any meeting, theatrical performance, exhibition, or event of any kind without a license where such license is or may be required by any law of this state or under any laws of this city; or
      (4)   Which, while containing reading matter other than advertising matter, is predominantly and essentially an advertisement and is distributed or circulated for advertising purposes or for the private benefit and gain of any person so engaged as advertiser or distributor.
   NEWSPAPER. Any newspaper of general circulation as defined by general law, any newspaper duly entered with the Post Office Department of the United States in accordance with federal statute or regulation, and any newspaper filed and recorded with any recording officer as provided by general law and in addition thereto shall mean and include any periodical or current magazine regularly published with not less than four issues per year and sold to the public.
   NONCOMMERCIAL HANDBILL. Any printed or written matter, any sample or device, dodger, circular, leaflet, pamphlet, newspaper, magazine, paper, booklet, or any other printed or otherwise reproduced original or copies of any matter or literature not included in the aforesaid definitions of a commercial handbill or a newspaper.
   PRIVATE PREMISES. Any dwelling, house, building, or other structure designed or used either wholly or in part for private residential purposes, whether inhabited or temporarily or continuously uninhabited or vacant, and shall include any yard, grounds, walk, driveway, porch, steps, vestibule, or mailbox belonging or appurtenant to such dwelling, house, building, or other structure.
   PUBLIC PLACE. Any and all streets, boulevards, avenues, lanes, alleys, or other public ways and any and all public parks, squares, spaces, plazas, grounds, and buildings.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.030 Distribution in public places.

   It is unlawful for any person to distribute, deposit, place, scatter, or cast any commercial or noncommercial handbill in or upon any public place within the city, provided, however, that it shall not be unlawful for any person to hand out or distribute, without charge to the receiver thereof, any commercial or noncommercial handbill in any public place to any person willing to accept such.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.040 Placing in or upon vehicles.

   It is unlawful for any person to distribute, deposit, place, throw, scatter, or cast any commercialor noncommercial handbill in or upon any automobile or other vehicle. The provisions of this section shall not be deemed to prohibit the handing, transmitting, or distributing of any commercial or noncommercial handbill to the owner or other occupant of any automobile or other vehicle who is willing to accept the same.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.050 Distribution on uninhabited or vacant premises.

   It is unlawful for any person to distribute, deposit, place, throw, scatter, or cast any commercial or noncommercial handbill in or upon any premises which is uninhabited or vacant.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.060 Prohibiting distribution where premises are posted.

   It is unlawful for any person to distribute, deposit, place, throw, scatter, or cast any commercial or noncommercial handbill upon any premises if requested by anyone thereon not to do so, or if there is placed on said premises in a conspicuous position near the entrance thereof a sign indicating "No Trespassing", or "No Soliciting", or similar words indicating that no solicitation is desired by the occupant.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.070 Distribution on inhabited private premises.

   Where an inhabited private premises is not posted as provided herein, and unless requested by the occupant of the premises not to do so, a person may place or deposit any such commercial or noncommercial handbill in or upon such inhabited private premises if such handbill is placed, deposited, and secured in such a manner so as to prevent such handbill from being blown or scattered about such premises or elsewhere, except that mailboxes may not be so used for such purpose.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.080 Hours for distribution.

   No person shall distribute any commercial or noncommercial handbill between the hours of 8:00 p.m. of any day and 8:00 a.m. of the following day.
(Ord. 17-01, passed 2-7-2017)

§ 5.40.090 Exemptions.

   The provisions of this chapter shall not be applicable to the distribution of the United States mail, to the distribution of a newspaper as defined herein, nor to the delivery of any commercial or noncommercial handbill to any person who has requested the delivery of the same.
(Ord. 17-01, passed 2-7-2017)

§ 5.44.010 Unlicensed amusement business.

   No person shall keep or maintain for gain, in the city, any circus, side show, carnival, dog and pony show, merry-go-round, Ferris wheel, swing and other like riding devices, or theatrical or concert troupe or like performances without having a license therefor required by the provisions of this code.
(1995 Code, § 5.44.010)

§ 5.44.020 Permit prerequisite to license.

   No license required by any of the provisions of this code shall be issued by the License Collector to any person owning, operating or managing any circus, side show, carnival, dog and pony show, merry-go-round, Ferris wheel, swing and other like riding devices and theatrical or concert troupe and like performances, engaged in or intending to engage in such business for gain until after they shall have been granted a permit by the Council as follows: The applicant shall make written application to the Council to obtain the required license which application shall state the particular place, lot or building where the business is to be carried on and shall also contain the agreement of the applicant to the effect that in consideration of the granting of the permit and the issuing of the license, the applicant shall conduct the business for which the license is sought to be obtained in a quiet, orderly and reputable manner and will not permit any disturbance of the public order or decorum; that the applicant will not permit any gambling in or about the premises and that the applicant will abide by all the laws now in force or that may hereafter be enacted regulating such business.
(1995 Code, § 5.44.020)

§ 5.44.030 Action by Council.

   Upon receipt of the application, the Council may, by resolution, grant or deny the permit.
(1995 Code, § 5.44.030)

§ 5.44.040 Prior revocation as bar.

   No permit shall be granted to any person who previously has had any such permit revoked.
(1995 Code, § 5.44.040)

§ 5.44.050 Scope of permit.

   Any permit granted pursuant to this chapter shall be good only for the person and the particular place of business specified in the permit.
(1995 Code, § 5.44.050)

§ 5.48.010 Definitions.

   In this chapter, unless it is apparent from the context hereof that some other meaning is intended, the term PUBLIC DANCE HALL shall mean any hall, room, platform, pavilion, building, restaurant or refreshment place or other place of business which is resorted to by the public at large for the purpose of engaging in or carrying on the pastime of dancing. Nothing herein contained shall be construed to require any permit for the maintenance of a bona fide school of instruction in the pastime of dancing.
(1995 Code, § 5.48.010)

§ 5.48.020 Permit required.

   No person shall establish, maintain or conduct any public dance hall without first procuring from the Chief of Police a permit so to do.
(1995 Code, § 5.48.020)

§ 5.48.030 Application for permit.

   For the purpose of procuring the permit, the person shall file an application in writing therefor with the Chief of Police.
(1995 Code, § 5.48.030)

§ 5.48.040 Beverage places - Separation of dance hall.

   No person shall permit a public dance hall to be kept open for dancing, or keep the same open for dancing to any extent whatever unless the place set aside for dancing is in a separate room or place from any room or place where alcoholic beverages are sold or consumed. No person shall permit any dancing in any public dance hall where alcoholic beverages are sold or consumed in the same room or place.
(1995 Code, § 5.48.040)

§ 5.48.050 Furnishing of police officers.

   The Chief of Police may require, as a condition to the issuance of any permit, to hold a dance in a public dance hall that the expense of placing a police officer of the city in the hall shall be borne by the applicant.
(1995 Code, § 5.48.050)

§ 5.52.010 Hypnotism - A display of subject.

   No person shall place another person in any window, doorway or other place where the subject is exposed to the gaze of persons passing along any public street or alley in the city.
(1995 Code, § 5.52.010)

§ 5.52.020 Driving prohibited.

   It is unlawful for any person who voluntarily puts himself or herself under a hypnotic influence or for any so called “mind reader” to give exhibitions of his or her powers, as such, by driving or propelling any vehicle over or upon any of the public streets or alleys of the city.
(1995 Code, § 5.52.020)

§ 5.52.030 Exceptions.

   Nothing in this chapter shall apply to exhibitions in any theater, playhouse or places of amusement in the city.
(1995 Code, § 5.52.030)

§ 5.56.010 License required.

   It shall be unlawful for any person, within the city and adjacent to within one-half mile distant from any bonafide human habitation, to establish, maintain or operate any sand, gravel, clay or earth pit, for the manufacture or production of sand, gravel, adobe blocks, brick, tile or other clay or concrete products, where the products are manufactured or produced for sale or general distribution without first obtaining from the License Collector a license to do so.
(1995 Code, § 5.56.010)

§ 5.56.020 Approval by Council.

   No such license shall be issued, except upon the approval of the Council, after due notice and hearings, as hereinafter provided.
(1995 Code, § 5.56.020)

§ 5.56.030 Application for license.

   Any person desiring to obtain a license, as herein provided for, shall file a written application therefor with the Council.
(1995 Code, § 5.56.030)

§ 5.56.040 Hearing - Notice - Publication.

   The Council shall fix a time and place for public hearing on the application, which time shall be not less than 30 days after the filing. Prior to the hearing, the Clerk shall furnish to the applicant a copy of a notice of hearing on the application; and the applicant shall cause the notice to be published in a newspaper of general circulation in the city. The publication, if made in a daily newspaper, shall be for a period of not less than five consecutive publications of the newspaper immediately preceding the date of hearing, and if made in a weekly newspaper, shall be for a period of not less than two consecutive publications of the newspaper immediately preceding the date of hearing.
(1995 Code, § 5.56.040)

§ 5.56.050 Posting of notice.

   The applicant shall cause a copy of the notice of hearing to be posted at points adjacent to two public highways nearest to the proposed location of the sand or gravel pit or plant or other facility for a period of at least 15 days prior to the date of hearing and in such manner as would reasonably give notice to the passerby of the matters contained in the notice.
(1995 Code, § 5.56.050)

§ 5.56.060 Hearing - Action by Council.

   At the time and place fixed for the hearing on the application, the Council shall hear the same and any protests thereto. Upon such evidence and matters brought to its attention at the hearing, the Council shall determine whether or not the establishment or maintenance of the proposed sand, gravel, clay or earth pit, for the manufacture or production of sand, gravel, adobe blocks, brick, tile or other clay or concrete products, described in the application, will be, or be likely to become, a public nuisance, or will be dangerous or detrimental to the public peace, welfare, health or safety; and the Council, having so determined, shall in accordance with its finding, grant or withhold its approval of the license sought by the application.
(1995 Code, § 5.56.060)

§ 5.56.070 Issuance of license - Fee.

   Upon the approval of the Council of any such application, the Clerk of the Council shall notify the License Collector in writing of the granting of the approval and thereafter the License Collector shall issue to the applicant such license upon receipt of the sum of $50, which sum is hereby fixed as the yearly license fee for each such license provided for herein.
(1995 Code, § 5.56.070)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.60.010 Definitions.

   As used in this chapter, the following words and terms shall have the meanings herein ascribed to them.
   CONTRACTOR. Synonymous with BUILDER. Any person, except an owner who contracts for a project with a licensed contractor or a licensed architect or a registered civil engineer acting solely in his or her professional capacity, who in any capacity other than as the employee of another with wages as the sole compensation, undertakes to or offers to undertake or purports to have the capacity to undertake or submits a bid to, or does construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or do any part thereof, including the erection of scaffolding or other structures or works in connection therewith.
   GENERAL BUILDING CONTRACTOR. A contractor whose principal contracting business is in connection with any structure built, being built or to be built for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades, or to do or superintend the whole or any part thereof.
   GENERAL CONTRACTING. The contracting business also includes GENERAL BUILDING CONTRACTING and GENERAL ENGINEERING CONTRACTING.
   GENERAL ENGINEERING CONTRACTOR. A contractor whose principal contracting business is in connection with fixed works for any or all of the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, railroads, highways, tunnels, airports and airways, sewage and bridges.
   SPECIALTY CONTRACTOR. A contractor whose operations as such are the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts.
   SUBCONTRACTOR. Included in the meaning of contractor or specialty contractor, but does not included anyone who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of the work of the contractor.
(1995 Code, § 5.60.010)

§ 5.60.020 License required.

   No person shall engage in the business or act in the capacity of a contractor within the city without having a city license therefor, unless the person is particularly exempted from the provisions of this chapter.
(1995 Code, § 5.60.020)

§ 5.60.030 State provisions adopted.

   All of the provisions of Cal. Business and Professions Code §§ 7040, 7041, 7042, 7043, 7044, 7045, 7046, 7047, 7048 and 7049, as amended and in force and effect, applicable to exemptions, are hereby adopted and made a part of this chapter as though fully set forth herein.
(1995 Code, § 5.60.030)

§ 5.60.040 State license prerequisite to city license.

   No person shall be issued a city license to engage in the business or act in the capacity of a contractor within the city until he or she has displayed to the Finance Director/Treasurer a duly issued contractor’s license, issued pursuant to the laws of the state, showing the person to have been duly licensed to engage in the business or act in the capacity of a contractor for the period of time for which the city license is to be issued.
(1995 Code, § 5.60.040)

§ 5.60.050 Licenses prerequisite to permits.

   Before a building permit can be issued to any contractor for any type of construction, or for any building, structure, project, development or improvement, or to do any part thereof, or for any alteration or repair, it will be necessary for him or her to first display to the Building Inspector a duly issued contractor’s license, issued pursuant to the laws of the state, showing the person to be duly licensed to engage in the business or act in the capacity of a contractor, bearing the name of the contractor and the classification which he or she is classified and the type of the construction or work in which he or she is qualified to engage, and it will be necessary for him or her to display to the Building Inspector a city contractor’s license issued to him or her pursuant to the provisions of this code, showing the person to be duly licensed to engage in the business or act in the capacity of a contractor in the city.
(1995 Code, § 5.60.050)
Statutory reference:
   Statute provisions concerning contractors, see Cal. Business and Professions Code §§ 7000 et seq.

§ 5.62.010 Application.

   This chapter shall apply to all contracts awarded by or entered into by the city, including, without limitation, purchases, contracts or leases for supplies, materials or equipment; contracts for professional and nonprofessional services; contracts for public works or construction projects; and contracts with insurance or surety companies issuing insurance policies or bonds for city public works or construction projects, city sponsored events or privately-sponsored events at city facilities. The provisions of this chapter are intended to determine in advance of submittal of bids or proposals on city contracts whether a person has the necessary qualifications, fitness, capacity, integrity and trustworthiness to perform city contracts. Nothing in this chapter shall limit the city's ability to determine prior to or at the time of contract award whether a bid or proposal is responsive to the city's solicitation for bids or proposals and whether the person submitting the bid or proposal has the requisite qualifications, fitness, capacity, trustworthiness and integrity needed to perform the contract.

§ 5.62.020 Definitions.

   For the purpose of this chapter, the following definitions shall apply:
   AFFILIATES. Persons are AFFILIATES if:
      (1)   One person directly or indirectly controls or has the power to control or influence the decision making of the other;
      (2)   A third person controls or has the power to control or influence the decision making of both; or
      (3)   The person(s) has the same or overlapping management, ownership or one or more of the same principals as the other person.
   INDICIA OF CONTROL. Includes, but is not limited to: interlocking management or ownership, identity of interests among family members, shared facilities and equipment or common use of employees.
   CITY MANAGER. The City Manager of the city or his or her designee.
   CONTRACT. Includes, but not be limited to, city contracts, leases, licenses, agreements, purchase orders or lease-purchase agreements for the acquisition of:
      (1)   Supplies, materials or equipment;
      (2)   Professional or nonprofessional services;
      (3)   Public works or construction projects;
      (4)   Insurance policies or bonds provided in connection with a public works or construction project, a city-sponsored activity or event or a privately-sponsored activity or event at a city-owned, operated or controlled facility; and
      (5)   Other goods and services.
   DISQUALIFICATION. The action taken pursuant to this chapter or by another local, state or federal agency, to disqualify, suspend, prohibit, debar or render a person ineligible to bid upon, solicit, be awarded or perform public contracts or any portion thereof.
   HEARING OFFICER. The person appointed by the City Manager to administer the disqualification procedures set forth in this chapter. The HEARING OFFICER need only be a neutral third party and may, but is not required to be, a professional mediator/arbitrator.
   LOWEST RESPONSIBLE BIDDER. As used in the Charter of the City of Tulare, LOWEST RESPONSIBLE BIDDER means the lowest bidder, not disqualified, whose offer best responds in quality, fitness and capacity to the requirements of the proposed work or usage, as specified. In determining the LOWEST RESPONSIBLE BIDDER, the following shall be considered, in addition to price:
      (1)   The quality of supplies offered;
      (2)   The ability, capacity and skill of the bidder to perform the contract or to provide the supplies or services required;
      (3)   Whether the bidder can perform the contract or provide the supplies or services promptly, or within the time specified, without delay or interference;
      (4)   The sufficiency of the bidder's financial resources and the effect thereof on his ability to perform the contract or to provide the supplies or service;
      (5)   The character, integrity, reputation, judgment, experience and efficiency of the bidder;
      (6)   The quality of the bidder's performance on previous orders or contracts for the city;
      (7)   Litigation by the bidder on previous orders or contacts with the city;
      (8)   Previous and existing compliance by the bidder with local laws and ordinances relating to the subject of the purchase or contact;
      (9)   The ability of the bidder to provide future maintenance and service where such maintenance and service is essential.
   PERSON. Any person, individual, group, association, firm, corporation, partnership, joint venture company, sole proprietorship, or other entity.
   PREDECESSOR-IN-INTEREST. A person whose rights, property or assets and/or debts or obligations are acquired or assumed by another person.
   PRINCIPAL. Any officer, director, owner, partner, joint venturer, shareholder, responsible managing officer, responsible managing employee or person with primary management or supervisory responsibilities, including any person who has a substantial influence or substantive control over performance of a contract.
   PUBLIC CONTRACT. Any contract, lease, license, agreement, purchase order or lease-purchase agreement that is awarded or entered into by anyfederal, state or local agency, including the city, or any insurance policy or bond provided in connection with a government public works or construction project, government- sponsored activity or event or privately-sponsored activity or event at a government-owned, operated or controlled facility.
   SUCCESSOR-IN-INTEREST. A person who acquires the rights, property or assets and/or assumes the debts or obligations of another person.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.030 Disqualification: effect.

   Notwithstanding any other provision of this code:
   (A)   The Hearing Officer may disqualify or prohibit any person, or any principal, affiliate or successor-in-interest thereof, from bidding upon, soliciting, or being awarded any contract with the city or from being a subcontractor, supplier, insurer or surety at any tier upon such contract, in accordance with the procedures established by this chapter.
   (B)   During the time period that a disqualification pursuant to this chapter is in effect for any person, the city shall not accept bids or proposals from, contract with or allow performance of all or any portion of a city contract including, but not limited to, subcontracts, supply contracts, insurance or surety agreements, by any person who has been disqualified in accordance with this chapter.
   (C)   During the time period that a disqualification of any person by a local, state or federal agency is in effect, the city shall not accept bids, solicitations or proposals from, contract with or allow performance of subcontracts, material or supply contracts, insurance or surety agreements, by such person, whether or not such person has been disqualified by the city pursuant to this chapter.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.040 Notice.

   Whenever notice is required to be given under this chapter, it shall be deemed effective on the day such notice is either personally delivered or deposited in the United States Mail, first class postage prepaid and addressed to the last known address of the person to be notified.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.050 Grounds for disqualification.

   Disqualification may be imposed on a person by the Hearing Officer in accordance with the procedures established by this chapter on one or more of the following grounds:
   (A)   Commission by such person of any act of:
      (1)   Fraud, bribery, collusion or conspiracy;
      (2)   Bid rigging, price fixing or any other act in violation of any local, state or federal law in connection with the bidding upon, solicitation, award or performance of any public contract; or
      (3)   Embezzlement, theft, forgery, falsification or fabrication of records, moral turpitude or perjury.
   (B)   Commission of any act indicating a lack of integrity or honesty.
   (C)   Submission of a bid, proposal, insurance policy, bond, guarantee or other document that is known, or should be known, by such person to be false, misleading or non- meritorious or to contain false information, or is determined to be a deliberate attempt to circumvent the intent of this chapter.
   (D)   Submission of any false, misleading or non-meritorious claim, demand or lawsuit against any private party or public agency, including the city.
   (E)   Pending litigation between the person and the city, which could impact the ability of the parties to work cooperatively with each other.
   (F)   Breach of the terms of a public contract by a willful or material failure to perform in accordance with the terms thereof.
   (G)   Violation of a local, state or federal law or regulation applicable to a public contract.
   (H)   Current or past suspension or disqualification from award or performance of a public contract by any local, state or federal agency.
   (I)   Knowingly doing business with a disqualified third person in performance of any public contract awarded after disqualification of said third person.
   (J)   Substandard performance on any public contract, including, without limitation:
      (1)   A material breach thereof;
      (2)   A demonstrated consistent failure to adhere to contractual terms, procedures, or performance requirements, but which may not rise to the level of a material breach;
      (3)   A failure to complete work required thereunder in a timely manner or within the contractprice when such failure is attributable to the negligent or wrongful actions or inactions of such person or such person's subcontractors or suppliers;
      (4)   Substandard quality of work; or
      (5)   Any negligent or wrongful failure to cooperate with the contracting agency during performance of the public contract.
   (K)   One or more violation during the performance of any public contract of any labor or safety statutes, regulations or standards including, without limitation, applicable local, state or federal statutes, regulations or standards governing prevailing wage, occupational safety and health, nondiscrimination requirements or other local, state or federal laws.
   (L)   Failure to have or maintain in good standing all necessary licenses, permits or other approvals required to transact business within the State of California.
   (M)   One or more violation of any law or regulation governing the handling, transfer, storage or disposal of hazardous materials or hazardous wastes.
   (N)   One or more violation of any law or regulation governing the handling, transfer, storage or disposal of solid waste generated during the performance of such public contract.
   (O)   A violation of any law or regulation governing conflicts of interest.
   (P)   Evidence that the person lacks financial responsibility, such as unpaid debts, unfulfilled insurance or bond obligations or other evidence of financial instability or irresponsibility.
   (Q)   Any other ground that the Hearing Officer determines that would impair the ability of the person to perform a public contract or any part thereof.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.060 Existence of grounds.

   (A)   Existence of grounds for disqualification as described in this chapter may be determined to exist by the Hearing Officer by a preponderance of the evidence if, not more than ten years prior to the date that a written notice of proposed disqualification is provided to such person pursuant to this chapter:
      (1)   Such person has been convicted of a criminal charge for any act or omission described in this chapter, whether entered by a verdict or a plea including a plea of no contest;
      (2)   A civil judgment has been entered against such person for any act or omission described in this chapter;
      (3)   A penalty or sanction including, without limitation, monetary penalties, imprisonment and other sanctions, such as disqualification, has been imposed on such person by a federal, state or local agency for any act or omission described in this chapter; or
      (4)   Such person has committed one or more acts or omissions described in this chapter, based on a preponderance of evidence in the record of facts and information presented to the Hearing Officer.
   (B)   An act or omission described in this chapter may be imputed to a person who is the subject of a proposed disqualification when such act or omission is committed for or on behalf of such person, and such person had actual or constructive knowledge of such act or omission.
   (C)   In determining whether to disqualify a person and the duration of such disqualification, the Hearing Officer may consider, in addition to any other relevant factors, one or more of the following:
      (1)   The degree to which the person cooperated with local, state or federal authorities in any criminal proceeding forming the basis for disqualification;
      (2)   The degree to which the person provided restitution for any damages or injury occasioned by the person' s acts or omissions;
      (3)   Whether the person had in place adequate and effective standards of conduct and internal control systems at the time of such acts or omissions;
      (4)   Whether the person provided timely notice of such acts or omissions to the appropriate government agency or agencies;
      (5)   Whether the person fully investigated the circumstances surrounding such acts or omissions and promptly provided the city with the result of the investigation;
      (6)   Whether the person took appropriate remedial or disciplinary action against the individuals responsible for such acts or omissions;
      (7)   Whether the person implemented or agreed to implement remedial measures to prevent a recurrence of such acts or omissions including, without limitation, new or revised internal controlprocedures and other measures recommended, identified or prescribed by any government agency; and
      (8)   Whether the person had adequate time to eliminate or mitigate the circumstances or factors leading to or causing such acts or omissions.
   (D)   The City shall have the initial burden of proof to establish the grounds for disqualification.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.070 Scope of disqualification.

   (A)   Disqualification of a person under this chapter constitutes disqualification of that person from submitting bids or proposals to the city for the purpose of entering into or in any manner participating in any city contract, or any part thereof, and shall apply to all individuals, divisions, subsidiaries, affiliates and parent corporations of that person unless the decision to qualify is limited by its terms to one or more specifically identified individuals, divisions, subsidiaries, affiliates, parents or other organizational elements.
   (B)   The disqualification of a person shall apply to any existing affiliate of the person where the affiliate is specifically named and given notice of the proposed disqualification and an opportunity to respond. The disqualification shall also apply to any successor-in-interest or any affiliate of the disqualified person formed during or after the disqualification proceedings.
   (C)   Disqualification of any person shall apply to any business entity, whether or not such business entity was in existence at the time of such disqualification, for which the disqualified person acts as a principal during the disqualification period.
   (D)   The Hearing Officer shall determine the length and scope of the disqualification. The scope of the disqualification may include disqualification as to certain work, as to general or subcontracting, or any other limitation.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.080 Period of disqualification.

   The disqualification period shall be commensurate with the severity of the person's acts of omissions, as determined by the Hearing Officer. However, disqualification may include a lifetime disqualification of any person or entity, including, but not limited to, their subsidiary, affiliate, officer, shareholder, or other agent.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.090 Disqualification procedures.

   (A)   Prior to disqualifying any person under this chapter, the Hearing Officer shall mail or deliver by personal service a written notice of the proposed disqualification to the person proposed to be disqualified, hereinafter referred to as "respondent." Such notice shall contain the following:
      (1)   Notice that a disqualification is being considered;
      (2)   The grounds for the proposed disqualification, in terms sufficient to put the respondent on notice of the conduct or action(s) upon which it is based;
      (3)   The intended period of the disqualification;
      (4)   A summary of the disqualification procedures set forth is this chapter; and
      (5)   The name and address of the Hearing Officer to which the respondent may submit a written request for a hearing on the proposed disqualification.
   (B)   Within 15 days after personal service or mailing of the notice of the proposed disqualification, the respondent or the respondent's representative may submit a written request for a hearing on the proposed disqualification. Such written request shall specify the name and address of the person to which all subsequent notices and communications should be mailed. Failure of the respondent or respondent's representative to submit a written request for a hearing within the time provided by this division, or failure of respondent or respondent's representative to appear at the requested hearing, shall be deemed to be a waiver by respondent of respondent's right to request a hearing on the proposed disqualification and the Hearing Officer's decision shall be final.
   (C)   If the respondent requests a hearing in accordance with division (B) of this section, the Hearing Officer shall schedule a hearing at which the respondent or the respondent's representative shall have an opportunity to provide relevant information and argument, including the presentation and questioning of witnesses, to the Hearing Officer. The Hearing Officer shall provide the respondent with written notice of the time, date, and location of such hearing, which shall be held no sooner than five days from the date of such notice.
   (D)   The formal rules of evidence shall not apply during the hearing. The Hearing Officer may admit into evidence all relevant evidence, including the affidavits or declarations of witnesses; limit the scope of discovery; shorten the time to produce records or witnesses; exclude witnesses from the hearing when not testifying; exclude disorderly or disruptive persons from the hearing; and make other orders necessary to ensure the fair and orderly conduct of the hearing. The hearing shall be open to the public.
   (E)   The proceedings at the hearing may be tape-recorded if ordered by the Hearing Officer or requested by the respondent. A stenographer shall also transcribe the proceedings if ordered by the Hearing Officer or requested by the respondent, with the costs thereof to be borne by the person making the order or request. A copy of the tape recording or transcript of the proceedings shall be made available to the respondent upon request and upon payment of the cost of preparation thereof.
   (F)   Following the hearing, the Hearing Officer shall render a decision on the proposed disqualification. The decision shall be in writing and shall specify the reasons therefor. If the Hearing Officer upholds the disqualification, the notice of decision shall specify the length of the disqualification period and notify the respondent of his or her right to appeal the decision pursuant to division (G), below.
   (G)   The respondent shall have ten days from the date of the Hearing Officer's decision to appeal the decision to the City Manager. The appeal shall be in writing and shall be received by the City Manager by the close of business not later than the tenth day following the date of the Hearing Officer's decision except that, if such date falls on a Saturday, Sunday or city holiday, the appeal period shall be extended to the close of business on the next regular business day.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.100 Appeal to the City Manager.

   (A)   Upon the timely receipt of an appeal, the Hearing Officer's decision shall be abated and the City Manager shall schedule a time at which the respondent Hearing Officer meet with the City Manager to explain why the Hearing Officer's decision should be set aside or modified.
   (B)   Evidence or testimony not previously presented to the Hearing Officer shall not be permitted at the meeting unless the City Manager determines, in his or her sole discretion, that the interest of justice requires the consideration of such new evidence or testimony.
   (C)   If ordered by the City Manager, the proceedings may be tape-recorded or transcribed in the manner described in the § 5.62.090.
   (D)   At the conclusion of the meeting, the City Manager shall render a decision to uphold, modify, or set aside the Hearing Officer's decision and shall provide written notice of the decision to the respondent or the respondent's representative. If the City Manager determines to uphold the Hearing Officer's decision to disqualify the respondent, the disqualification period shall commence from the date of the City Manager's decision.
   (E)   The City Manager's decision shall be final, except a review as provided in the § 5.62.110. Any appeal of the City Manager's decision shall be made to the Superior Court within ten days from the date of the City Manager's decision.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.110 Review of decision.

   (A)   The City Manager or Hearing Officer's decision to disqualify a person as provided herein may be modified or vacated by the City Manager or Hearing Officer, as the case may be, if, in his or her sole judgment, good cause exists for such modification
or vacation. Good cause for review may be based on one or more of the following reasons:
      (1)   Newly-discovered, material evidence not previously available to the parties.
      (2)   Final, judicial reversal of a conviction or civil judgment upon which the disqualification was based.
      (3)   A bona fide change in ownership or management of the respondent's business.
      (4)   Elimination of the grounds upon which the disqualification was based.
   (B)   The respondent shall have no right of review by the City Manager or Hearing Officer. Such review shall be at the City Manager or Hearing Officer's sole discretion.
   (C)   A request for review shall be submitted by the respondent or the respondent's representative in writing and shall be accompanied by competence evidence in support thereof. Upon receipt of the request, the City Manager or Hearing Officer, as the case may be, shall respond within a reasonable period of time as to whether the decision will be reviewed. The City Manager or Hearing Officer's denial of such request shall be non-appealable and not subject to judicial review.
   (D)   If the City Manager or Hearing Officer agrees to review the decision, he or she shall render a written decision within a reasonable time thereafter. The decision shall be final and delivered to the respondent or respondent's representative.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.120 Requirement to submit information.

   The city may require any person submitting a bid or proposal on a city contract to submit the following as part of such bid or proposal:
   (A)   A statement under penalty of perjury, that neither such person, including any principal, affiliate or predecessor-in-interest of such person, nor any subcontractor, supplier or surety engaged or to be engaged by the person:
      (1)   Is currently disqualified or has been disqualified at any time during the preceding ten years, from submitting a bid or proposal on a contract by any federal, state or local agency.
      (2)   Has, at any time during the preceding ten years, been convicted of any offense, been subject to a civil judgment or been subject to a penalty or sanction by any federal, state or local agency for any act or omission described in this chapter.
   (B)   Any other information or documentation deemed necessary to determine the person's eligibility to submit a bid or proposal on a city contract.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.130 Doing business with a disqualified person.

   In performance of any city contract, no person having actual or constructive knowledge shall utilize the services of any person who is currently disqualified pursuant to this chapter. No person having actual or constructive knowledge shall use or list, in any bid or proposal for a city contract, any subcontractor, supplier, insurer or surety who is currently disqualified pursuant to this chapter. Violation of this section may result in rejection of the bid or proposal, nonpayment by the city for work performed by such person, annulment of award or termination of an award of contract, issuance of a stop work order, disqualification from submitting future bids or proposals on city contracts, or any other remedy provided by law. A person who uses or lists a disqualified subcontractor, supplier, insurer or surety without having actual or constructive knowledge of such disqualification shall be allowed to substitute the disqualified subcontractor, supplier, insurer or surety in accordance with state law or, if not applicable, the provisions of the contract governing contract changes.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.140 Existing contracts.

   (A)   The city shall not renew or extend the term of any contract(s) with any person who is disqualified in accordance with this chapter, or who utilizes the services of any supplier, subcontractor, insurer or surety who is disqualified in accordance with this chapter, unless the City Manager determines that such renewal or extensions is in the best interest of the city.
   (B)   Notwithstanding the disqualification of any person, the city may, at its sole option, elect to continue a contract in existence at the time the person is disqualified, unless the City Manager determines that termination of such contract is in the best interest of the city.
(Ord. 2023-08, passed 9-19-2023)

§ 5.62.150 List of disqualified persons.

   (A)   The City Manager shall maintain a list of all persons who are currently disqualified by the city pursuant to this chapter and the effective dates of such disqualification. Such list shall not include a person disqualified by another local agency or the state or federal government unless the person has been disqualified by the city under this chapter. Such list shall be filed with the City Clerk, who shall make thelist available for public inspection and copying during regular business hours and in accordance with the California Public Records Act.
   (B)   Such list shall be deemed to be constructive notice as to the persons who have been disqualified from submitting bids or proposals on city contracts or who are ineligible to participate in such contracts.
(Ord. 2023-08, passed 9-19-2023)

§ 5.64.010 Definitions.

   As used in this chapter, the following words and terms shall have the meanings herein ascribed to them.
   PRIVATE PATROL SYSTEM. A business which purports to furnish and does furnish by private agreement with diverse merchants, or other occupants of property within the city, any private police officer, watchperson or guard to patrol and watch their property and protect the same from intrusion by persons whose presence thereon is not necessary.
   PRIVATE WATCHPERSON or SPECIAL POLICE OFFICER. Shall not include a private watchperson employed by just one or two persons to guard the property of the persons exclusively; nor is the term intended to include a special police officer appointed by the Chief of Police, at the request of the person to be employed by the persons as a watchperson, or for like purposes.
(1995 Code, § 5.64.010)

§ 5.64.020 Notices - Form - Service.

   Any notice required by this chapter must be in writing and may be given by personal service or by mail. In case of service by mail the notice must be deposited in the United States Post Office in a sealed envelope, with postage prepaid, addressed to the person to whom it is to be served, at his or her last known address as the same appears from the files of the Clerk. The service shall be deemed complete at the time of the deposit in the Post Office.
(1995 Code, § 5.64.020)

§ 5.64.030 Permit required.

   It is unlawful for any person, either as principal, agent or otherwise, to engage in the business of operating a private patrol system without first having obtained a permit therefor as in this chapter provided.
(1995 Code, § 5.64.030)

§ 5.64.040 Transfer of permit.

   No private patrol system permit may be transferred without the written consent of the Manager obtained upon application in the same manner as is herein provided for the original application for the permit.
(1995 Code, § 5.64.040)

§ 5.64.050 Application for permit - Contents.

   Any person desiring a permit to engage in the business of operating a private patrol system shall file with the Chief of Police a written application, in duplicate, addressed to the Manager, setting forth the information required by this chapter. An application for a permit to operate a private patrol system shall be on a form supplied by the Clerk and shall set forth the following information:
   (A)   Name, address of applicant. The full name and home address of each person signing the application;
   (B)   Business name. The name under which it is proposed to operate the intended private patrol system;
   (C)   Post employment. The business or occupation for the five years last past of each person signing the application, giving the name and address of each employer, the date of employment, and the nature of the services performed by each person;
   (D)   Proposed territory. The territory of the city in which it is desired to operate the proposed private patrol system;
   (E)   Proposed hours. The hours during which it is proposed to patrol the territory or render guard or watch person service;
   (F)   Business address. The address of the principal place of business of the applicant or the proposed principal place of business, and all existing or proposed branch offices;
   (G)   State detective license. State whether or not the applicant holds a license issued by the Board of Prison Directors of the state as a private detective;
   (H)   Date of license; surety. If the applicant holds the license, give the date of the issuance thereof, and the name and address of his or her surety or sureties;
   (I)   Date of application for denied license. If the applicant has ever applied for such a license and had the same denied, give date of application;
   (J)   Arrests. State whether any person signing this application has ever been arrested on a charge of the commission of a felony, or a charge involving moral turpitude, at any time, or arrested for any reason, within five years last past, giving full details;
   (K)   Manager’s name, address. The name and address of the person who will have the active operation and management of the business;
   (L)   Resolution of corporation. If the applicant is a corporation, the application shall be accompanied by a certified copy of the resolution authorizing the application; and
   (M)   Other information. Such other information as the Chief of Police or the Manager may require.
(1995 Code, § 5.64.050)

§ 5.64.060 Signing of application.

   (A)   By individual. If the application is an individual, he or she shall sign the application personally.
   (B)   By association. If the applicant is an association, firm or copartnership, the application shall be signed personally by each person composing or intending to compose the association, firm or copartnership.
   (C)   By corporation. If the applicant is a corporation, the application shall be singed by each member of the Board of Directors.
   (D)   Verification. The application shall be sworn to by all persons signing the same before some person authorized to administer oaths.
(1995 Code, § 5.64.060)

§ 5.64.070 Disposition of application.

   Upon receipt of an application for a permit to operate a private patrol system, the Chief of Police shall forward to the Manager the original copy of the application, retaining the duplicate copy.
(1995 Code, § 5.64.070)

§ 5.64.080 Investigation by Police Chief.

   The Chief of Police shall immediately make an investigation as to the truthfulness of the facts therein set forth, and the reputation and character, competency and integrity of each person signing the application, and whether the management, conduct and operation of the proposed private patrol system will or will not comport with the public welfare; and for this purpose shall consider any facts or evidence bearing on the moral fitness and reputation of those who will be in charge of the private patrol system and any other evidence or fact tending to assist in enlightening the Manager in this respect. Upon completion of the investigation, he or she shall file a written report thereof with the Manager. The Manager shall grant or deny a permit to the applicant within 20 days from the date of an application being filed with the Chief of Police.
(1995 Code, § 5.64.080)

§ 5.64.090 Prerequisites to issuance of permit.

   The permit shall not be issued until the applicant shall exhibit to the Manager a valid and existing license issued to him or her by the License Collector to carry on such business and shall have filed with the Clerk a surety bond as hereinafter provided, or shall have filed with the Clerk a certified copy of a valid and existing license issued to the applicant by the Board of Prison Directors of the state to carry on the business of a private detective.
(1995 Code, § 5.64.090)

§ 5.64.100 Denial of application - Grounds.

   The Manager shall deny an application if it appears:
   (A)   That any person signing the application has ever been convicted of a felony or a misdemeanor, involving moral turpitude;
   (B)   That any person signing the application does not have a good reputation for honesty, character, integrity or sobriety, or is not a responsible person; and
   (C)   For any reason, within his or her sound discretion, that a private patrol system is not needed within the territory set forth in the application, or for any other reason would not comport with the public welfare.
(1995 Code, § 5.64.100)

§ 5.64.110 Need for surety bond - Sufficiency.

   Any person who has made application for a private patrol system permit under this chapter and who does not hold a valid permit issued by the Board of Prison Directors of the state to carry on the business of a private detective, shall, before any permit issued to him or her, deliver to and file with the Clerk a surety bond, executed by a surety company authorized to do business in the state in the sum of $1,000, conditioned for the faithful and honest conduct of the business by the applicant, which bond shall be upon a form provided by the Clerk and approved as to its form and execution by the Attorney.
(1995 Code, § 5.64.110)

§ 5.64.120 Action upon bond.

   The bond shall be taken in the name of the people of the city and every person injured by the willful, malicious, negligent or wrongful act of the principal, his or her agents or employees, may bring an action on the bond in his or her own name to recover damages suffered by reason of the willful, malicious, negligent or wrongful act.
(1995 Code, § 5.64.120)

§ 5.64.130 Cancellation of bond.

   A surety bond filed as herein required may be canceled only by service of a written notice upon the Clerk not less than five days prior to the effective date of the cancellation; and the holder of a private patrol system permit and his or her private patrol watchperson, thereby secured, shall be ipso facto suspended upon the cancellation of the bond, until such time as another bond is filed as herein reacquired in the first instance.
(1995 Code, § 5.64.130)

§ 5.64.140 Revocation of permit - Grounds.

   Any permit granted pursuant to this chapter for the operation of a private patrol system may be revoked by the Manager for any reason for which the granting of the permit might be lawfully denied, or for the violation of any provisions of this chapter, or for any other good cause.
(1995 Code, § 5.64.140)

§ 5.64.150 Hearing required - Notice.

   The revocation shall be made only after a hearing granted to the holder of the permit before the Manager, after five days notice to the permit holder, setting forth the grounds of complaint. The hearing may be continued from time to time as the circumstances may require.
(1995 Code, § 5.64.150)

§ 5.64.160 Surrender of permit.

   Upon revocation of any permit, the permit shall be immediately surrendered to the Manager. The revocation of any permit shall be in addition to any penalties otherwise provided in this chapter.
(1995 Code, § 5.64.160)

§ 5.64.170 Conditions on permit.

   Any permit for a private patrol system shall be issued upon condition that the private patrol system shall be operated and conducted subject to the general supervision of the Chief of Police.
(1995 Code, § 5.64.170)

§ 5.64.180 Misuse of badges - Insignia.

   No person shall wear or display, or cause to be worn or displayed, any badge or insignia similar in design to that used by the Police or Fire Departments. No badge or insignia shall be worn, displayed or used in any manner unless the same has been first approved by the Chief of Police.
(1995 Code, § 5.64.180)

§ 5.64.190 Misuse of uniforms.

   No person shall wear or permit to be worn, any uniform in the operation of a private patrol system that is similar to the uniforms used by the Police and Fire Departments. No uniform shall be worn unless the same shall have been first approved by the Chief of Police.
(1995 Code, § 5.64.190)

§ 5.64.200 Rank - Insignia of rank.

   No person shall use, wear or exhibit any rank or insignia of rank or permit to be used, worn or exhibited any rank or insignia of rank, by any person operating, or employed by a person operating a private patrol system, except such as may be approved in writing by the Chief of Police.
(1995 Code, § 5.64.200)

§ 5.64.210 License tax.

   Every person operating a private patrol system shall pay the following license tax: $13.50 per annum, together with an additional $5 per annum for person working at the business.
(1995 Code, § 5.64.210)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices

§ 5.64.220 Appeals - Hearing.

   Any holder of, or applicant for, a private patrol system permit excepting to any denial or revocation of a permit applied for or held by him or her, or to any action taken by an official of the Council by filing with the Clerk a written notice of the appeal, setting forth the specific grounds thereof. The notice must be filed within 14 days after notice of the action appealed from, but in no event later than 30 days after date of the action. The Clerk shall forthwith set the matter for hearing before the Council and cause notice thereof to be given not less than five days prior to the hearing to the appellant. At the hearing, the appellant shall show cause, on the grounds specified in the notice of appeal, why the action, excepted to, should not be approved. The hearings may, by the Council, be continued over from time to time. Its findings on the appeal shall be final and conclusive in the matter.
(1995 Code, § 5.64.220)

§ 5.68.010 Title.

   This chapter shall be known as the “Transient Occupancy Tax Law of the City of Tulare”.
(1995 Code, § 5.68.010)

§ 5.68.020 Definitions.

   Except where the context otherwise requires, the following definitions shall govern the construction of this chapter.
   HOTEL. Any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping proposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, or other similar structure or portion thereof. HOTEL also includes a “mobile home”, as defined in Cal. Health and Safety Code § 18008, which is located outside a mobile home park when the tenant is not an employee of the owner or operator of the mobile home. HOTEL does not include a hospital room, medical clinic, convalescent home or home for the aged. Also, HOTEL does not include a private home, vacation cabin or similar facility which is rented by a person who is not regularly engaged in the business of renting the facilities and does so only occasionally and incidentally to his or her own use thereof.
   OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
   OPERATOR. The person who is the proprietor of the hotel, whether in the capacity of owner, lessee, subleasee, mortgagee in possession, licensee or any other capacity. If the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an OPERATOR for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with provisions of this chapter be either the principal or the managing agent shall, however, be considered to be compliance by both.
   RENT. The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom.
   TAX COLLECTOR. The Tax Collector of the City of Tulare.
   TRANSIENT. Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered.
(1995 Code, § 5.68.020)

§ 5.68.030 Amount of tax - Prepayment by transient.

   For the privilege of occupancy in any hotel on and after July 1, 1994, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due when the transient ceases to occupy space in the hotel. If the tax due is not paid to the operator, the tax shall be paid directly to the Tax Collector.
(1995 Code, § 5.68.030)

§ 5.68.040 Exemptions.

   No tax shall be imposed upon the following persons:
   (A)   Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose tax herein provided;
   (B)   Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty; and
   (C)   Any occupant whose rent is less than $2 a day. No exemption shall be granted under divisions (A), (B) or (C) of this section unless a claim of exemption in the form prescribed by the Tax Collector is executed by the transient under penalty of perjury and filed with the operator at the time rent is collected.
(1995 Code, § 5.68.060)

§ 5.68.050 Duties of operator.

   Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged and each transient shall receive a receipt for payment of the tax from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part therefor will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner provided in this chapter.
(1995 Code, § 5.68.050)

§ 5.68.060 Registration of operators.

   Every person engaging or about to engage in business as an operator of a hotel in the city shall register with the Tax Collector on a form provided by him or her. Persons engaged in such business must so register not later than January 1, 1965, or within 30 days after commencing business whichever is later, but the privilege of registration after the date of imposition of the tax shall not relieve any person from the obligation of collection and payment of tax on and after the date of imposition thereof, regardless of registration. The registration form shall set forth the name under which the person transact or intends to transact business, the location of his or her place or places of business and such other information to facilitate the collection of the tax as the Tax Collector may require. The registration form shall be signed by the owner if a natural person, by a member or partner in case of an association or partnership, and by an executive officer or some person specifically authorized by the corporation to sign the registration form in the case of a corporation. The Tax Collector shall, within ten days after receiving the registration form, issue without charge a certificate of authority to each registrant to collect the tax from transients, together with a duplicate thereof for each additional place of business of the registrant. The certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Collector upon the cessation of business at the location named or upon sale or transfer of the hotel. Each certificate shall be prominently displayed in the hotel so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. The certificate shall contain the following information:
   (A)   The name of the operator;
   (B)   The address of the hotel;
   (C)   The date upon which the certificate was issued;
   (D)   The following statement: “This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Law of the City by registering with the Tax Collector for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Collector. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this City. This certificate does not constitute a permit.”
   (E)   Such additional information as may be required by the Tax Collector.
(1995 Code, § 5.68.060)

§ 5.68.070 Reporting and remitting.

   Each operator shall, on or before the last day of the calendar month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Collector, make a return to the Tax Collector, on forms provided by him or her, of the total rents charged and received and the amount of tax collected from transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Collector. The Tax Collector may establish shorter reporting periods for any operator if he or she deems it necessary in order to insure collection of the tax and he or she may require additional information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the Tax Collector.
(1995 Code, § 5.68.070)

§ 5.68.080 Remittance by mail.

   If a remittance to cover a payment required by this chapter to be made to the Tax Collector on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be deemed to have been received by the Tax Collector on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance, or on the date it was mailed if proof satisfactory to the Tax Collector establishes that the mailing occurred on an earlier date. Nothing in this section shall be construed as constituting payment of any remittance required, unless the remittance is actually received by the Tax Collector.
(1995 Code, § 5.68.080)

§ 5.68.090 Penalties and interest - Original delinquency.

   Any operator who fails to remit any tax imposed by this chapter within the time required by § 5.68.070 of this chapter shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.
(1995 Code, § 5.68.090)

§ 5.68.100 Continued delinquency.

   Any operator who fails to remit any delinquent remittance on or before the last day of the second calendar month following the close of each calendar quarter shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(1995 Code, § 5.68.100)

§ 5.68.110 Fraud.

   If the Tax Collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in additional to the penalties stated in §§ 5.68.090 and 5.68.100 of this chapter.
(1995 Code, § 5.68.110)

§ 5.68.120 Interest.

   In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of 0.5% per month or any fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(1995 Code, § 5.68.120)

§ 5.68.130 Penalties and interest merge with tax.

   Every penalty imposed and such interest as accrues under the provisions of §§ 5.68.090 through 5.68.120 of this chapter shall become a part of the tax herein required to be paid.
(1995 Code, § 5.68.130)

§ 5.68.140 Failure to collect and report tax.

   If any operator shall fail or refuse to collect the tax and to make, within the time provide in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Collector secures such facts and information as he or she is able to obtain upon which to base the assessment of any operator who has failed or refused to collect the same and to make the report and remittance, he or she shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this chapter. When the determination has been made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at this last known address. The operator may, within ten days after the serving or mailing of the notice, make application in writing to the Tax Collector for a hearing on the amount assessed. If application by the operator for a hearing is not made within the ten-day period, the tax, interest and penalties determined by the Tax Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall give not less than five-days’ written notice to the operator, in the manner prescribed above, to show cause at a time and place fixed in said notice why the amount specified therein should not be so fixed. After the hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed above of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable 15 days after the serving or mailing of the notice unless an appeal is taken as provided in § 5.68.170 of this chapter.
(1995 Code, § 5.68.140)

§ 5.68.150 Deficiency determinations.

   If the Tax Collector is not satisfied with a return filed by an operator or the amount of the tax required to be paid to the city pursuant to a return, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for any period. The Tax Collector shall give to the operator written notice of his or her determination in the same manner as provided in § 5.68.140 of this chapter. The operator shall be entitled to apply for a hearing on the amount assessed to him or her pursuant to the procedure set forth in § 5.68.140 of this chapter and shall thereafter be entitled to appeal to the City Council in accordance with the provisions of § 5.68.170 of this chapter. The penalties and interest provided by §§ 5.68.090 through 5.68.120 of this chapter shall be applicable to the amount of deficiency established pursuant to this section.
(1995 Code, § 5.68.150)

§ 5.68.160 Refunds.

   Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Collector under this chapter, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Collector within three years from the date of payment. The claim shall be made on forms provided by the Tax Collector. If the claim is approved by the Tax Collector, the excess amount collected or paid may be refunded or may be credited on any amount then due and payable from the person from whom it was collected or by whom paid and the balance my be refunded to such person, his or her administrators or executors.
(1995 Code, § 5.68.160)

§ 5.68.170 Appeals.

   Any operator aggrieved by any decision of the Tax Collector may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days after the serving or mailing of the notice of the decision. The City Council shall fix a time and place for a hearing the appeal and the City Clerk shall give notice in writing to the operator at his or her last known address. The decision of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice.
(1995 Code, § 5.68.170)

§ 5.68.180 Records.

   Every operator liable for the collection and payment to the city of any tax imposed by this chapter shall keep and preserve, for a period of three years, all records necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the city. The Tax Collector shall have the right to inspect the records at all reasonable times.
(1995 Code, § 5.68.180)

§ 5.68.190 Actions to collect.

   Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of the amount.
(1995 Code, § 5.68.190)

§ 5.68.200 Violations.

   It shall be unlawful for any operator or other person required to do so to fail or refuse to register as required herein, or to furnish any return required to be made, or to furnish a supplemental return or other data required by the Tax Collector, or to render a false or fraudulent return or claim. It shall also be unlawful for any person required to make, render, sign or verify any report or return to make any false or fraudulent report or return with intent to defeat or evade the determination of any amount due required by this chapter to be made.
(1995 Code, § 5.68.200)

§ 5.72.010 Title.

   This chapter shall be known as the “Real Property Transfer Tax Ordinance of the City of Tulare”. It is adopted pursuant to the authority contained in Cal. Revenue and Taxation Part 6.7 (commencing with § 11901) of Division 2.
(1995 Code, § 5.72.010)

§ 5.72.020 Tax imposed.

   There is hereby imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the city shall be granted, assigned, transferred or otherwise conveyed to or vested in, the purchaser or purchasers, or any other person by his or her direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100, a tax at the rate of $0.275 for each $500 or fractional part thereof.
(1995 Code, § 5.72.020)

§ 5.72.030 Payment.

   Any tax imposed pursuant to § 5.72.020 hereof shall be paid by any person who makes, signs or issues any document or instrument subject to the tax or for whose use or benefit the same is made, signed or issued.
(1995 Code, § 5.72.030)

§ 5.72.040 Exception.

   Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt.
(1995 Code, § 5.72.040)

§ 5.72.050 Exemptions.

   The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.
(1995 Code, § 5.72.050)

§ 5.72.060 Bankruptcies.

   Any tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
   (A)   Confirmed under the Federal Bankruptcy Act, as amended;
   (B)   Approved in an equity receiving proceeding in a court involving a railroad corporation, as defined in 11 U.S.C. § 101(33), as amended;
   (C)   Approved in an equity receivership proceeding in a court involving a corporation; or
   (D)   Whereby a mere change in identity, form or place of organizations effected. Divisions (A) to (D), inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation approval or change.
(1995 Code, § 5.72.060)

§ 5.72.070 Securities, stocks and bonds.

   Any tax imposed pursuant to this chapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in § 1083(a) of the Internal Revenue Code of 1954; but only if:
   (A)   The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of 15 U.S.C. § 79k, relating to the Public Utility Holding Company Act of 1935;
   (B)   The order specifies the property which is ordered to be conveyed; or
   (C)   The conveyance is made in obedience to the order.
(1995 Code, § 5.72.070)

§ 5.72.080 Partnerships.

   (A)   In the case of any realty held by a partnership, no levy shall be imposed pursuant to this chapter by reason of any transfer of an interest in a partnership or otherwise, if:
      (1)   The partnership (or another partnership) is considered a continuing partnership within the meaning of § 708 of the Internal Revenue Code of 1954; and
      (2)   The continuing partnership continues to hold the realty concerned.
   (B)   If there is a termination of any partnership within the meaning of § 708 of the Internal Revenue Code of 1954, for purposes of this chapter, the partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by the partnership at the time of the termination.
   (C)   Not more than one tax shall be imposed pursuant to this chapter by reason of a termination described in division (B) above, and any transfer pursuant thereto, with respect to the realty held by the partnership at the time of the termination.
(1995 Code, § 5.72.080)

§ 5.72.090 County Recorder to administer tax.

   The County Recorder shall administer this chapter in conformity with the provisions of Cal. Revenue and Taxation Code Part 6.7 of Division 2 and the provisions of any county ordinance adopted pursuant thereto.
(1995 Code, § 5.72.090)

§ 5.72.100 Claim for refund.

   Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of Cal. Revenue and Taxation Code Chapter 5 (commencing with § 5096) of Part 9 of Division 1.
(1995 Code, § 5.72.100)

§ 5.74.010 Short title.

   This chapter shall be known as the “Communication Users’ Tax Law” of the city.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.020 Definitions.

   The following words and phrases whenever used in this chapter shall be construed as defined in this section.
   ANCILLARY TELECOMMUNICATION SERVICES. Services that are associated with or incidental to the provision, use or enjoyment of telecommunications services, including but not limited to the following services:
      (1)   CONFERENCE BRIDGING SERVICE. An ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. CONFERENCE BRIDGING SERVICE does not include the telecommunications services used to reach the conference bridge.
      (2)   DETAILED TELECOMMUNICATIONS BILLING SERVICE. An ancillary service of separately stating information pertaining to individual calls on a customer’s billing statement.
      (3)   DIRECTORY ASSISTANCE. An ancillary service of providing telephone number information, and/or address information.
      (4)   VERTICAL SERVICE. An ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.
      (5)   VOICE MAIL SERVICE. An ancillary service that enables the customer to store, send or receive recorded messages. VOICE MAIL SERVICE does not include any vertical services that the customer may be required to have in order to utilize the voice mail service.
   ANCILLARY VIDEO SERVICES. Services that are associated with or incidental to the provision or delivery of video services, including but not limited to electronic program guide services, search functions, or other interactive services or communications that are associated with or incidental to the provision, use or enjoyment of video programming.
    BILLING ADDRESS. The mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.
   CITY. The City of Tulare.
   COMMUNICATION SERVICES. Means: “telecommunication services,” “ancillary telecommunication services,” “video services” and “ancillary video services.”
   MOBILE TELECOMMUNICATIONS SERVICE. Has the same meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 124) and the regulations thereunder.
   MONTH. A calendar month.
   MUNICIPAL ORGANIZATION. An organization or association created by statute or by voluntary action, whose purpose is to facilitate the development and dissemination of uniform rulings or interpretations regarding the application of utility users taxes to communication services in the State of California.
   PERSON. Without limitation, any natural individual, 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 non-profit), municipal district or municipal corporation (other than the city) cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.
   PLACE OF PRIMARY USE. The street address representative of where the customer’s use of the communications service primarily occurs, which must be the residential street address or the primary business street address of the customer.
   POST-PAID TELECOMMUNICATION SERVICE. The telecommunication service obtained by making a payment on a communication-by-communication basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a service number which is not associated with the origination or termination of the telecommunication service.
   PREPAID TELECOMMUNICATION SERVICE. The right to access telecommunication services, which must be paid for in advance and which enables the origination of communications using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
   PRIVATE TELECOMMUNICATION SERVICE. A telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. A communications channel is a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points (i.e., the location where the customer either inputs or receives the communications).
   SERVICE ADDRESS. Either:
      (1)   The location of the service user’s communication equipment from which the communication originates or terminates, regardless of where the communication is billed or paid; or
      (2)   If the location in division (1) of this definition is unknown (e.g., mobile telecommunications service or VoIP service), the SERVICE ADDRESS means the location of the service user’s place of primary use.
      (3) For prepaid telecommunication service, SERVICE ADDRESS means the location associated with the service number.
   SERVICE SUPPLIER. Any entity or person, including the city, that provides communication service to a user of such service within the city.
   SERVICE USER. A person required to pay a tax imposed under the provisions of this chapter.
   STATE. The State of California.
   TAX ADMINISTRATOR. The Finance Director/Treasurer of the city or his or her designee.
   TELECOMMUNICATIONS SERVICES. The transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used, and includes broadband services (e.g., digital subscriber line (DSL), fiber optic, coaxial cable, and wireless broadband, including Wi-Fi, WiMAX, and Wireless MESH) to the extent federal and/or state law permits taxation of such broadband services, now or in the future. The term TELECOMMUNICATIONS SERVICES includes such transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that is functionally integrated with TELECOMMUNICATION SERVICES.  TELECOMMUNICATIONS SERVICES include, but are not limited to the following services, regardless of the manner or basis on which such services are calculated or billed: ancillary telecommunication services; broadband service (to the extent federal and/or state law permits taxation of such service); mobile telecommunications service; prepaid telecommunication service; post-paid telecommunication service; private telecommunication service; paging service; 800 service (or any other toll-free numbers designated by the Federal Communications Commission); 911 service (or any other similar numbers designated by the Federal Communications Commission for services whereby subscribers who call in to pre-recorded or live service); and value-added non-voice data service.
   VALUE-ADDED NON-VOICE DATA SERVICE. A service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance or routing.
   VIDEO PROGRAMMING. Those programming services commonly provided to subscribers by a video service supplier including but not limited to basic services, premium services, audio services, video games, pay-per-view services, video on demand, origination programming, or any other similar services, regardless of the content of such video programming, or the technology used to deliver such services, and regardless of the manner or basis on which such services are calculated or billed.
   VIDEO SERVICES. Any and all services related to the providing or delivering of video programming (including origination programming and programming using Internet Protocol, e.g., IP-TV and IP-Video) using one or more channels by a video service supplier, regardless of the technology used to deliver or provide such services, and regardless of the manner or basis on which such services are calculated or billed, and includes data services, telecommunication services, or interactive communication services that are functionally integrated with VIDEO SERVICES.  
   VIDEO SERVICE SUPPLIER. Any person, company, or service which provides or sells one or more channels of video programming, or provides or sells the capability to receive one or more channels of video programming, including any communications that are ancillary, necessary or common to the provision, use or enjoyment of the video programming, to or from a business or residential address in the city, where some fee is paid, whether directly or included in dues or rental charges for that service, whether or not public rights-of-way are utilized in the delivery of the video programming or communications. A VIDEO SERVICE SUPPLIER includes, but is not limited to, multichannel video programming distributors (as defined in 47 U.S.C. § 522(13)); open video systems (OVS) suppliers; and suppliers of cable television; master antenna television; satellite master antenna television; multichannel multipoint distribution services (MMDS); video services using internet protocol (e.g., IP-TV and IP-Video, which provide, among other things, broadcasting and video on demand); direct broadcast satellite to the extent federal law permits taxation of its video services, now or in the future; and other suppliers of video programming or communications (including two-way communications), whatever the technology.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.030 Constitutional, statutory, and other exemptions.

   (A)   Nothing in this chapter shall be construed as imposing a tax upon any person or service when the imposition of such tax upon such person or service would be in violation of a federal or state statute, the Constitution of the United States or the constitution of the state.
   (B)   (1)   Any service user that is exempt from the tax imposed by this chapter pursuant to division (A) of this section shall file an application with the Tax Administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name for such service. The application shall be made upon a form approved by the Tax Administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all utility service suppliers serving that service user. If deemed exempt by the Tax Administrator, such service user shall give the Tax Administrator timely written notice of any change in utility service suppliers so that the Tax Administrator can properly notify the new utility service supplier of the service user’s tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of utility users’ taxes collected and remitted to the Tax Administrator from such service user as a result of such noncompliance.
      (2)   The decision of the Tax Administrator may be appealed pursuant to § 5.74.160 of this chapter. Filing an application with the Tax Administrator and appeal to the City Manager pursuant to § 5.74.160 of this chapter is a prerequisite to a suit thereon.
   (C)   The City Council may, by resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or service shall be exempt, in whole or in part from such tax for a specified period of time.
   (D)   The Tax Administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.040 Communication users’ tax.

   (A)   There is hereby imposed a tax upon every person in the city using communication services. The maximum tax imposed by this section shall be at the rate of six percent of the charges made for such services and shall be collected from the service user by the communication services supplier or its billing agent. There is a rebuttable presumption that communication services, which are billed to a billing or service address in the city, are used, in whole or in part, within the city’s boundaries, and such services are subject to taxation under this chapter. If the billing address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax. As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the communication services.
   (B)   Mobile telecommunications service shall be sourced in accordance with the sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 124). The Tax Administrator may issue and disseminate to communication service suppliers, which are subject to the tax collection requirements of this chapter, sourcing rules for the taxation of other communication services, including but not limited to post-paid communication services, prepaid communication services, and private communication services, provided that such rules are based upon custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation.
   (C)   The Tax Administrator may issue and disseminate to communication service suppliers, which are subject to the tax collection requirements of this chapter, an administrative ruling identifying those communication services, or charges therefore, that are subject to or not subject to the tax of division (A) above.
   (D)   As used in this section, the term TELECOMMUNICATION SERVICES shall include, but are not limited to charges for: connection, reconnection, termination, movement, or change of telecommunication services; late payment fees; detailed billing; central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three-way calling); voice mail and other messaging services; directory assistance; access and line charges; universal service charges; regulatory, administrative and other cost recovery charges; local number portability charges; and text messaging. As used in this section, the term TELECOMMUNICATION SERVICES shall not include separately stated charges for: installation or maintenance of wiring or equipment on a customer’s premises and wire maintenance fees; sale or rental of tangible personal property; digital products delivered electronically, such as software, downloaded music, ring tones and reading materials; 911 surcharge; and sales for resale.
   (E)   Charges for communication services (video) shall include, but are not limited to, charges for the following:
      (1)   Franchise fees and access fees (PEG);
      (2)   Initial installation of equipment necessary for provision and receipt of communication services;
      (3)   Late fees, collection fees, bad debt recoveries, and return check fees;
      (4)   Activation fees, reactivation fees, and reconnection fees;
      (5)   All video programming services (e.g., basic services, premium services, audio services, video games, pay-per-view services, or on demand programming);
      (6)   Ancillary programming services (e.g., electronic program guide services, search functions, or other interactive services or communications that are ancillary, necessary or common to the use or enjoyment of the video programming);
      (7)   Equipment leases (e.g., converters, remote devices); and
      (8)   Service calls, service protection plans, name changes, changes of services, and special services.
   (F)   To facilitate the uniform interpretation and application of similar ordinance provisions in other local jurisdictions in the state, the Tax Administrator may, prior to issuing and disseminating a sourcing rule or an administrative tax ruling, submit its proposed sourcing rule or administrative tax ruling to a municipal organization for review and comment, according to the rules and procedures of that municipal organization, or its successor organization.
   (G)   To prevent actual multi-jurisdictional taxation of communication services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user has previously paid the same tax in another state or city on such communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the city under this section.  
   (H)   The tax on communication services imposed by this section shall be collected from the service user by the service supplier. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month.
   (I)   Upon a showing of hardship, the Tax Administrator may administratively delay the implementation of this section until no later than January 1, 2008. Prior to such time, the Tax Administrator may administratively permit the telecommunications tax to be applied to telecommunication services in the same manner as the federal excise tax was applied to communication services as defined in §§ 4251 and 4252 of the Internal Revenue Code, and the IRS regulations and rulings pertaining thereto, prior to May 25, 2006, and regardless of whether charges for such services are based on time, distance, or on any other basis, and as such sections are limited by the exceptions of §§ 4252(d) and 4253.
   (J)   Notwithstanding the provisions of division (A) hereinabove, the City Council may, by Resolution, to be adopted on or before May 15 of each year, reduce the tax rate of division (A) and/or adopt a maximum tax for certain classes of customers, for the ensuing fiscal year as set forth in said Resolution. Unless the City Council re-adopts said Resolution by May 15 of the subsequent year, the tax percentage reduction and any other actions taken (e.g. establishment of a maximum tax) shall automatically expire and be discontinued, and the original voter-approved tax percentage shall apply, without the necessity of a vote of the people.
(Ord. 09-04, passed 12-1-2009; Ord. 07-05, passed 6-5-2007)

§ 5.74.050 Bundling taxable items with non-taxable items.

   Except as otherwise provided by applicable federal or state law, if any nontaxable charges are combined with and not separately stated from taxable service charges on the customer bill or invoice of a service supplier, the combined charge is subject to tax unless the service supplier identifies, by reasonable and verifiable standards, the portions of the combined charge that are nontaxable and taxable through the service supplier’s books and records kept in the regular course of business, and in accordance with generally accepted accounting principles, and not created and maintained for tax purposes. The service supplier has the burden of proving the proper apportionment of taxable and non-taxable charges.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.060 Substantial nexus/minimum contacts.

   (A)   For purposes of imposing a tax or establishing a duty to collect and remit a tax under this chapter, substantial nexus and minimum contacts shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any communication service (including VoIP) used by a person with a service address in the city, which service is capable of terminating a call to another person on the general telephone network, shall be subject to a rebuttable presumption that substantial nexus/minimum contacts exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax, under this chapter. A service supplier shall be deemed to have sufficient activity in the city for tax collection and remittance purposes if its activities include, but are not limited to, any of the following: maintains or has within the city, directly or through an agent or subsidiary, a place of business of any nature; solicits business in the city by employees, independent contractors, resellers, agents or other representatives; solicits business in the city on a continuous, regular, seasonal or systematic basis by means of advertising that is broadcast or relayed from a transmitter with the city or distributed from a location with the city; or advertises in newspapers or other periodicals printed and published within the city or through materials distributed in the city by means other than the United States mail.
   (B)   The city shall make available, upon request, an accurate description of its jurisdictional boundaries based on street addresses and/or ZIP Plus Four, in an electronic format. If a service supplier relies upon such information provided by city, it shall not be responsible for any errors in taxation that may result.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.080 Duty to collect - Procedures.

   (A)   Collection by service suppliers. The duty of service suppliers to collect and remit the taxes imposed by the provisions of this chapter shall be performed as follows.
      (1)   The tax shall be collected by service suppliers insofar as practicable at the same time as, and along with, the collection of the charges made in accordance with the regular billing practice of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on the charges, § 5.74.120 shall apply.
      (2)   The duty of a service supplier to collect the tax from a service user shall commence with the beginning of the first regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this chapter. Where a service user receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
   (B)   Filing return and payment. Each person required by this chapter to remit a tax shall file a return to the Tax Administrator, on forms approved by the Tax Administrator, on or before the due date. The full amount of the tax collected shall be included with the return and filed with the Tax Administrator. The Tax Administrator is authorized to require such additional information as he or she deems necessary to determine if the tax is being levied, collected, and remitted in accordance with this chapter. Returns are due immediately upon cessation of business for any reason. Pursuant to Cal. Revenue and Tax Code § 7284.6, the Tax Administrator, and its agents, shall maintain such filing returns as confidential information that is exempt from the disclosure provisions of the Public Records Act.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.090 Collection penalties - Service suppliers.

   (A)   Taxes collected from a service user are delinquent if not received by the Tax Administrator on or before the due date. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on the first regular working day following the weekend or legal holiday. A direct deposit, including electronic fund transfers and other similar methods of electronically exchanging monies between financial accounts, made by a service supplier in satisfaction of its obligations under this division shall be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the city’s account on the following business day.
   (B)   If the person required to collect and/or remit the utility users’ tax fails to collect the tax (by failing to properly assess the tax on one or more services or charges on the customer’s billing) or fails to remit the tax collected on or before the due date, the Tax Administrator shall attach a penalty for such delinquencies or deficiencies at the rate of 15% of the total tax that is delinquent or deficient in the remittance, and shall pay interest at the rate of and 0.75% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
   (C)   The Tax Administrator shall have the power to impose additional penalties upon persons required to collect and remit taxes pursuant to the provisions of this chapter for fraud or gross negligence in reporting or remitting at the rate of 15% of the amount of the tax collected and/or required to be remitted, or as recomputed by the Tax Administrator.
   (D)   For collection purposes only, every penalty imposed and such interest that is accrued under the provisions of this section shall become a part of the tax herein required to be paid.
   (E)   Notwithstanding the foregoing, the Tax Administrator may, in his or her discretion, modify the due dates of this chapter to be consistent with any uniform standards or procedures that are mutually agreed upon by other public agencies imposing a utility users tax, or otherwise legally established, to create a central payment location or mechanism.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.100 Actions to collect.

   Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the city by the person required to collect and remit and shall no longer be a debt of the service user. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount, including penalties and interest as provided for in this chapter, along with any collection costs incurred by the city as a result of the person’s noncompliance with this chapter, including, but not limited to, reasonable attorneys fees. Any tax required to be collected by a service supplier or owed by a service user is an unsecured priority excise tax obligation under 11 U.S.C § 507(a)(8)(C).
(Ord. 07-05, passed 6-5-2007)

§ 5.74.110 Deficiency determination and assessment - Tax application errors.

   (A)   The Tax Administrator shall make a deficiency determination if he or she determines that any person required to pay or collect taxes pursuant to the provisions of this chapter has failed to pay, collect, and/or remit the proper amount of tax by improperly or failing to apply the tax to one or more taxable services or charges.
   (B)   The Tax Administrator shall mail a notice of such deficiency determination to the person required to pay or remit the tax, which notice shall refer briefly to the amount of the taxes owed, plus interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax from the date on which the tax should have been received by the city. Within 14 calendar days after the date of service of such notice, the person may request in writing to the Tax Administrator for a hearing on the matter.
   (C)   If the person fails to request a hearing within the prescribed time period, the amount of the deficiency determination shall become a final assessment, and shall immediately be due and owing to the city. If the person requests a hearing, the Tax Administrator shall cause the matter to be set for hearing, which shall be scheduled within 30 days after receipt of the written request for hearing. Notice of the time and place of the hearing shall be mailed by the Tax Administrator to such person at least ten calendar days prior to the hearing, and, if the Tax Administrator desires the person to produce specific records at such hearing, such notice may designate the records requested to be produced.
   (D)   At the time fixed for the hearing, the Tax Administrator shall hear all relevant testimony and evidence, including that of any other interested parties. At the discretion of the Tax Administrator, the hearing may be continued from time to time for the purpose of allowing the presentation of additional evidence. Within a reasonable time following the conclusion of the hearing, the Tax Administrator shall issue a final assessment (or non-assessment), thereafter, by confirming, modifying or rejecting the original deficiency determination, and shall mail a copy of such final assessment to person owing the tax. The decision of the Tax Administrator may be appealed pursuant to § 5.74.160 of this chapter. Filing an application with the Tax Administrator and appeal to the City Manager pursuant to § 5.74.160 of this chapter is a prerequisite to a suit thereon.
   (E)   Payment of the final assessment shall become delinquent if not received by the Tax Administrator on or before the thirtieth day following the date of receipt of the notice of final assessment. The penalty for delinquency shall be 15% on the total amount of the assessment, along with interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date of delinquency, until paid. The applicable statute of limitations regarding a claim by the city seeking payment of a tax assessed under this chapter shall commence from the date of delinquency as provided in this division (E).
   (F)   All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.120 Administrative remedy - Non-paying service users.

   (A)   Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by the service user from the amounts remitted to a person required to collect the tax, or whenever the Tax Administrator deems it in the best interest of the city, he or she may relieve such person of the obligation to collect the taxes due under this chapter from certain named service users for specific billing periods. To the extent the service user has failed to pay the amount of tax owed for a period of two or more billing periods, the service supplier shall be relieved of the obligation to collect taxes due. The service supplier shall provide the city with the names and addresses of such service users and the amounts of taxes owed under the provisions of this chapter.
   (B)   In addition to the tax owed, the service user shall pay a delinquency penalty at the rate of 15% of the total tax that is owed, and shall pay interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the due date, until paid.
   (C)   The Tax Administrator shall notify the non-paying service user that the Tax Administrator has assumed the responsibility to collect the taxes due for the stated periods and demand payment of such taxes, including penalties and interest. The notice shall be served on the service user by personal delivery or by deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have a change of address, to his or her last known address.
   (D)   If the service user fails to remit the tax to the Tax Administrator within 30 days from the date of the service of the notice upon him or her, the Tax Administrator may impose an additional penalty of 15% of the amount of the total tax that is owed.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.130 Additional powers and duties of the Tax Administrator.

   (A) The Tax Administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter.
   (B)   The Tax Administrator may adopt administrative rules and regulations consistent with provisions of this chapter for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. The administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by Cal. Government Code § 53750(h)(2). A copy of such administrative rules and regulations shall be on file in the Tax Administrator’s office.
   (C)   Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this chapter and thereby:
      (1)   Conform to the billing procedures of a particular service supplier so long as the agreements result in the collection of the tax in conformance with the general purpose and scope of this chapter; or
      (2)   To avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator’s office, and are voidable by the Tax Administrator or the city at any time.
   (D)   The Tax Administrator may conduct an audit, to ensure proper compliance with the requirements of this chapter, of any person required to collect and/or remit a tax pursuant to this chapter. The Tax Administrator shall notify the person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of three years next preceding the date of receipt of the written notice by the person from the Tax Administrator. Upon completion of the audit, the Tax Administrator may make a deficiency determination pursuant to § 5.74.110 of this chapter for all taxes (and applicable penalties and interest) owed and not paid, as evidenced by information provided by such person to the Tax Administrator. If the person is unable or unwilling to provide sufficient records to enable the Tax Administrator to verify compliance with this chapter, the Tax Administrator is authorized to make a reasonable estimate of the deficiency. The reasonable estimate shall be entitled to a rebuttable presumption of correctness.
   (E)   Upon receipt of a written request of a taxpayer, and for good cause, the Tax Administrator may extend the time for filing any statement required pursuant to this chapter for a period of not to exceed 45 days, provided that the time for filing the required statement has not already passed when the request is received. No penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during the extension at the rate of 0.75% per month, prorated for any portion thereof.
   (F)   The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from, or a refund of, the tax imposed by this chapter.
   (G)   Notwithstanding any provision in this chapter to the contrary, the Tax Administrator may waive any penalty or interest imposed upon a person required to collect and/or remit for failure to collect the tax imposed by this chapter if the non-collection occurred in good faith. In determining whether the non-collection was in good faith, the Tax Administrator shall take into consideration industry practice or other precedence.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.140 Records.

   (A)   It shall be the duty of every person required to collect and/or remit to the city any tax imposed by this chapter to keep and preserve, for a period of at least three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at a reasonable time.
   (B)   The city may issue an administrative subpoena to compel a person to deliver, to the Tax Administrator, copies of all records deemed necessary by the Tax Administrator to establish compliance with this chapter, including the delivery of records in a common electronic format on readily available media if such records are kept electronically by the person in the usual and ordinary course of business. As an alternative to delivering the subpoenaed records to the Tax Administrator on or before the due date provided in the administrative subpoena, such person may provide access to such records outside the city on or before the due date, provided that such person shall reimburse the city for all reasonable travel expenses incurred by the city to inspect those records, including travel, lodging, meals, and other similar expenses, but excluding the normal salary or hourly wages of those persons designated by the city to conduct the inspection.
   (C)   The Tax Administrator is authorized to execute a non-disclosure agreement approved by the City Attorney to protect the confidentiality of customer information pursuant to Cal. Revenue and Tax Code §§ 7284.6 and 7284.7.
   (D)   If a service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall:
      (1)   Provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the city; and
      (2)   Upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the city.
   (E)   If any person subject to record-keeping under this section unreasonably denies the Tax Administrator access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, then the Tax Administrator may impose a penalty of $500 on such person for each day following:
      (1)   The initial date that the person refuses to provide such access; or
      (2)   The due date for production of records as set forth in the administrative subpoena. This penalty shall be in addition to any other penalty imposed under this chapter.
(Ord. 07-05, passed 6-5-2007)

5.74.150 Refunds.

   Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter from a person or service supplier, it may be refunded as provided in this section.
   (A)   The Tax Administrator may refund any tax that has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter from a person or service supplier, provided that no refund shall be paid under the provisions of this section unless the claimant or his or her guardian, conservator, executor, or administrator has submitted a written claim to the Tax Administrator within one year of the overpayment or erroneous or illegal collection of the tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers unless each member of the class has submitted a written claim under penalty of perjury as provided by this section.
   (B)   The filing of a written claim pursuant to Cal. Government Code § 935 is a prerequisite to any suit thereon. Any action brought against the city pursuant to this section shall be subject to the provisions of Cal. Government Code §§ 945.6 and 946. The Tax Administrator, or the City Council where the claim is in excess of $5,000, shall act upon the refund claim within the time period set forth in Cal. Government Code § 912.4. If the Tax Administrator or City Council fails or refuses to act on a refund claim within the time prescribed by Cal. Government § 912.4, the claim shall be deemed to have been rejected by the City Council on the last day of the period within which the City Council was required to act upon the claim as provided in Cal. Government Code § 912.4. The Tax Administrator shall give notice of the action in a form which substantially complies with that set forth in Cal. Government Code § 913.
   (C)   Notwithstanding the notice provisions of division (A) of this section, a service supplier that has collected any amount of tax in excess of the amount of tax imposed by this chapter and actually due from a service user (whether due to overpayment or erroneous or illegal collection of the tax), may refund such amount to the service user, or credit to charges subsequently payable by the service user to the service supplier, and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment or erroneous or illegal collection of the tax. The Tax Administrator shall first determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
   (D)   Notwithstanding the notice provisions of division (A) of this section, in the event that a service supplier remits a tax to city in excess of the amount of tax imposed by this chapter, the service supplier may claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment of the tax. The Tax Administrator shall first determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.160 Appeals.

   (A)   The provisions of this section apply to any decision (other than a decision relating to a refund pursuant to § 5.74.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator. Any person aggrieved by any decision (other than a decision relating to a refund pursuant to § 5.74.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, shall be required to comply with the appeals procedure of this section. Compliance with this section shall be a prerequisite to a suit thereon. (See Cal. Government Code § 935(b).) Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
   (B)   If any person is aggrieved by any decision (other than a decision relating to a refund pursuant to § 5.74.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, he or she may appeal to the City Manager by filing a notice of appeal with the City Clerk within 14 days of the date of the decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier.
   (C)   The matter shall be scheduled for hearing before an independent hearing officer selected by the City Manager, no more than 30 days from the receipt of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any relevant materials, at least five calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent. At the time of the hearing, the appealing party, the Tax Administrator, and any other interested person may present such relevant evidence as he or she may have relating to the determination from which the appeal is taken.
   (D)   Based upon the submission of such evidence and the review of the city’s files, the hearing officer shall issue a written notice and order upholding, modifying or reversing the determination from which the appeal is taken. The notice shall be given within 14 days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within 90 days from the date of the decision in accordance with Cal. Code of Civil Procedure § 1094.6.
   (E)   All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.170 Notice no injunction/writ of mandate.

   No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this city or against any officer of the city to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected and/or remitted.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.180 Notice of changes to chapter.

   If a tax under this chapter is added repealed, increased, reduced, or the tax base is changed, the Tax Administrator shall follow the notice requirements of Cal. Public Utilities Code § 799.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.190 Future amendment to cited statute.

   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.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.200 Independent audit of tax collection, exemption, remittance, and expenditure.

   The city shall annually verify that the taxes owed under this chapter have been properly applied, exempted, collected, and remitted in accordance with this chapter, and properly expended according to applicable municipal law. The annual verification shall be performed by a qualified independent third party and the review shall employ reasonable, cost-effective steps to assure compliance, including the use of sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.210 Interaction with prior tax.

   (a)   Satisfaction of tax obligation by service users. Any person who pays the tax levied pursuant to § 5.74.030 of this code with respect to any charge for a communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to §§ 5.76.020 and 5.76.060 of this code with respect to that charge. Likewise, prior to November 1, 2007, any person who pays the tax levied pursuant to §§ 5.76.020 and 5.76.060 of this code with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to § 5.74.030 of this code with respect to that charge. The intent of this division is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone and video users’ tax to the new communication users’ tax (which transition period ends November 1, 2007) and to permit communications service providers, during that transition period to satisfy their collection obligations by collecting either tax.
   (B)   Collection of tax by service providers. Service providers shall begin to collect the tax imposed by this chapter as soon as feasible after the effective date of the chapter, but in no event later than permitted by the Cal. Public Utilities Code § 799.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.220 Amendment or repeal.

   Chapter 5.74 of Title 5 of the Tulare Municipal Code may be repealed or amended by the City Council without a vote of the people. However, as required by Article XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this chapter.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.230 Severability.

   If any section, division, sentence, clause, phrase, or portion of this chapter is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this chapter shall nonetheless remain in full force and effect. The people hereby declare that they would have adopted each section, division, sentence, clause, phrase, or portion of this chapter, irrespective of the fact that any one or more sections, divisions, sentences, clauses, phrases, or portions of this chapter be declared invalid or unenforceable.
(Ord. 07-05, passed 6-5-2007)

§ 5.74.240 Ratification of prior tax.

   The voters of the City of Tulare hereby ratify and approve the past collection of the telephone and video users tax under Chapter 5.76 of the Tulare Municipal Code as it existed prior to the effective date of this chapter.
(Ord. 07-05, passed 6-5-2007)

§ 5.76.010 Definitions.

   The following words and phrases whenever used in this chapter shall be construed as defined in this section as follows.
   BILLING ADDRESS. The mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.
   CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES. Has the same meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116 and 124) and the regulations thereunder.
   CITY. The City of Tulare.
   CITY MANAGER. The City Manager of city, or his or her authorized representative.
   COGENERATOR. Any corporation or person employing cogeneration (as defined in the Cal. Public Utilities Code § 218.5) for producing power for the generation of electricity for self use or sale to others from a qualified cogeneration facility (as defined in the Federal Public Utility Regulatory Policies Act of 1978 and regulations thereunder).
   EXEMPT WHOLESALE GENERATOR. Has the same meaning as set forth in the Federal Power Act (15 U.S.C. 79z-5a) and regulations thereunder.
   GAS. Natural or manufactured gas or any alternate hydrocarbon fuel which may be substituted therefore.
   MOBILE TELECOMMUNICATIONS SERVICE. Has the same meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 124) and the regulations thereunder.
   MONTH. A calendar month.
   NON-UTILITY SUPPLIER.
      (1)   A service supplier, other than a supplier of electric distribution services to all or a significant portion of the city, which generates electricity for sale to others, and shall include, but is not limited to, any publicly-owned electric utility, investor-owned utility, cogenerator, municipal utility district, federal power marketing authority, electric rural cooperative, or other supplier or seller of electricity;
      (2)   An electric service provider (ESP), electricity broker, marketer, aggregator, pool operator, or other electricity supplier other than a supplier of electric distribution services to all or a significant portion of the city, which sells or supplies electricity or supplemental services to electricity users within the city;
      (3)   A gas service supplier, aggregator, marketer, or broker, other than a supplier of gas distribution services to all or a significant portion of the city, which sells or supplies gas to users within the city; and
      (4)   A water service supplier, distributor, wholesaler, marketer, or broker, which sells or supplies water to users within the city (other than a supplier of water distribution services to all or a significant portion of the city).
   PERSON. Without limitation, any natural individual, 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 non-profit), municipal district or municipal corporation (other than the city) cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.
   PLACE OF PRIMARY USE. 
      (1)   The street address representative of where the customer’s use of the telecommunications service primarily occurs, which must be:
         (a)   The residential street address or the primary business street address of the customer; and
         (b)   In the case of a mobile telecommunications service user, within the licensed service area of the home service provider.
      (2)   See Mobile Telecommunications Sourcing Act (4 U.S. C. §§ 116 et seq.).
   SERVICE ADDRESS. The residential street address or the business street address of the service user. For a telephone communication service user, SERVICE ADDRESS means either:
      (1)   The location of the telecommunications equipment to which a service user’s call is charged and from which the call originates or terminates, regardless of where the call is billed or paid; or
      (2)   If the location in division (1) of this definition is unknown (e.g., mobile telecommunications or VoIP service), the SERVICE ADDRESS means the location of the service user’s place of primary use.
   SERVICE SUPPLIER. Any entity or person, including the city, that provides telephone communication, electric, gas, water or video service to a user of such services within the city, and includes an entity or person required to collect, or self-collect under § 5.76.060 of this chapter, and remit a tax as imposed by this chapter, including its billing agent in the case of electric, gas, water or video service suppliers.
   SERVICE USER. A person required to pay a tax imposed under the provisions of this chapter.
   STATE. The State of California.
   TAX ADMINISTRATOR. The Finance Director/Treasurer of the City of Tulare or any person designated by the City Manager or the Finance Director to perform the functions of the Tax Administrator specified in this chapter.
   TELEPHONE COMMUNICATION SERVICES. Any service that is capable of transmitting telephonic quality communications with the general telephone public (including the use of Internet Protocol (IP) or other protocol), whether provided by analog, digital, electronic, radio or similar means through INTERCONNECTED SERVICE with the PUBLIC SWITCHED NETWORK (as these terms are commonly used in the Federal Communications Act and the regulations of the Federal Communications Commission - see 47 U.S.C. § 332 (d)) or over digital networks by which communications with the general telephone public is available (e.g., voice using internet protocol or VoIP), and whether such transmission occurs by wire, typewriter, cable, cable modem or digital subscriber line (DSL), internet, fiber-optic, WiFi, light wave, laser, microwave, switching facilities, satellite, radio wave (including, but not limited to, mobile telecommunications service, cellular service, commercial mobile service and commercial mobile radio service (see 47 U.S.C. § 332(d) (1) and 47 C.F.R. part 20.3), personal communications service (PCS), specialized mobile radio (SMR), and other similar services regardless of radio spectrum used), or any other similar facilities and whether charges for such services are based on time, distance, or on any other basis. TELECOMMUNICATION SERVICES shall also include, but is not limited to, COMMUNICATION SERVICES as defined in the Internal Revenue Code §§ 4251 and 4252, and the regulations thereunder.
   VIDEO SERVICE SUPPLIER. Any person, company, or service which provides one or more channels of video programming including any communications that are ancillary, necessary or common to the use and enjoyment of the video programming, to or from an address in the city, including to or from a business, home, condominium, or apartment, where some fee is paid, whether directly or included in dues or rental charges for that service, whether or not public rights-of-way are utilized in the delivery of the video programming or communications. A VIDEO SERVICE SUPPLIER includes, but is not limited to: a multichannel video programming distributor (as defined in 47 U.S.C. § 522(13)); a supplier of open video systems (OVS), cable television, master antenna television, satellite master antenna television, multichannel multipoint distribution services (MMDS), video services using interne protocol (e.g., IP-TV and IP-Video, which provide, among other things, broadcasting and video on demand), or direct broadcast satellite to the extent federal law permits taxation of its video services, now or in the future; and other suppliers of video programming or communications (including two-way communications), whatever their technology.
   VIDEO SERVICES. Any and all services related to the providing of video programming (including origination programming) including any communications that are ancillary, necessary or common to the use or enjoyment of such video programming, regardless of the content of such video programming or communications, or the technology used to deliver such services. VIDEO SERVICES shall not include services for which a tax is paid under § 5.76.030 of this chapter.
   WATER CORPORATION, TELEPHONE CORPORATION, ELECTRICAL CORPORATION, AND GAS CORPORATION. Shall have the same meanings as defined in Cal. Public Utilities Code §§ 234, 218, 222, and 241, respectively, as the sections existed on January 1, 1969. ELECTRICAL CORPORATION and WATER CORPORATION shall be construed to include any organization, municipality or other agency engaged in the selling or supplying of electrical power or water to the service user; provided that, pursuant to Cal. Public Utilities Code § 218(b), ELECTRICAL CORPORATION does not include a corporation or person employing cogeneration technology or producing power from other than a conventional power source for the generation of electricity solely for the purposes specified therein.
(1995 Code, § 5.76.010) (Ord. 05-1958, passed - -2005)

§ 5.76.020 Constitutional and statutory exemptions.

   (A)   Nothing in this chapter shall be construed as imposing a tax upon:
      (1)   Any person or service when the imposition of such tax upon such person or service would be in violation of a federal or state statute, the Constitution of the United States or the constitution of the state; and
      (2)   The city.
   (B)   Any person that is exempt from the tax imposed by this chapter pursuant to division (A) of this section shall file an application with the Tax Administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name, or is a service user of telephone communication services that has received a federal excise tax exemption certificate for such service. The application shall be made upon a form approved by the Tax Administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all utility service suppliers serving that service user. If deemed exempt by the Tax Administrator, such service user shall give the Tax Administrator timely written notice of any change in utility service suppliers so that the Tax Administrator can properly notify the new utility service supplier of the service user’s tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of utility users’ taxes collected and remitted to the Tax Administrator from such service user as a result of such noncompliance. Upon request of the Tax Administrator, a service supplier or non-utility service supplier, or its billing agent, shall provide a list of the names and addresses of those customers which, according to its billing records, are deemed exempt from the utility users’ tax. With respect to a service user of telephone communication services, a service supplier of such telephone communication services doing business in the city shall, upon request of the Tax Administrator, provide a copy of the federal exemption certificate for each exempt customer within the city that is served by such service supplier.
   (C)   The decision of the Tax Administrator may be appealed pursuant to § 5.76.190 of this chapter. Filing an application with the Tax Administrator and appeal to the City Manager pursuant to § 5.76.190 of this chapter is a prerequisite to a suit thereon.
   (D)   The City Council may, by resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or service shall be exempt, in whole or in part from such tax for a specified period of time.
   (E)   The Tax Administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier
(1995 Code, § 5.76.020) (Ord. 05-1958, passed - -2005)

§ 5.76.030 Telephone users’ tax.

   (A)   There is hereby imposed a tax upon every person in the city who uses intrastate telephone communication services. The tax imposed by this section shall be at the rate of seven percent of all charges made for such telephone communication services. There is a rebuttable presumption that telephone communication services, which are billed to a billing or service address in the city, are used, in whole or in part, within the city’s boundaries, and such services are subject to taxation under this chapter. If the billing address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax, regardless of where the telephone communication service may originate, terminate, or pass through.
   (B)   As used in this section, the term TELEPHONE COMMUNICATION SERVICES shall not include PRIVATE MOBILE RADIO SERVICE, as defined in 47 C.F.R. part 20, or PRIVATE MOBILE SERVICE, as defined in 47 U.S.C. § 332(d)(3), which is not interconnected with the public switched network or is not provided over digital networks by which communications with a substantial portion of the public is available (e.g., voice using internet protocol or VolP). The tax imposed under division (A) above shall not be imposed upon any person for using telecommunication services to the extent that, pursuant to the Internal Revenue Code §§ 4252(d) and 4253, the amounts paid for such communication services are exempt from or not subject to the tax imposed under the Internal Revenue Code § 4251. In the event that the federal excise tax on communication services as provided in the Internal Revenue Code §§ 4251, 4252 and 4253 is subsequently repealed, any reference in this § 5.76.030 and in § 5.76.010 (telephone communication services) to such law, including any related federal regulations, private letter rulings, case, law, and other opinions interpreting these sections, shall refer to that body of law that existed immediately prior to the date of repeal, as well as to any final published decision by the U.S. Supreme Court or by a federal court in the Ninth Circuit Court of Appeals interpreting such federal excise tax law.
   (C)   As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telephone communication services. As used in this section, the term CHARGES shall not include charges for services paid for by inserting coins in coin-operated telephones, except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee, plus any fixed monthly or other periodic charge, shall be included in the base for computing the amount of tax due.
   (D)   The Tax Administrator, from time to time, may issue and disseminate to telecommunication service suppliers which are subject to the tax collection requirements of this chapter, an administrative ruling, pursuant to § 5.76.160(B) of this chapter, identifying those telecommunication services that are subject to the tax of division (A) above and/or identifies the sourcing of such services for tax administration purposes. This administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by Cal. Government Code § 53750(h)(2)(A). An administrative ruling shall not constitute a new tax or an increase in an existing tax if such administrative ruling is:
      (1)   Consistent with the existing ordinance language; and
      (2)   Merely reflects a change in, clarification to, or new rendition of:
         (a)   The definition, interpretation, or application of substantial nexus by a court of competent jurisdiction or by preemptive state or federal law, for purposes of taxation;
         (b)   The sourcing of taxable transactions based upon industry custom and practice, which furthers administrative efficiency and minimizes multi-jurisdictional taxation; or
         (c)   The definition, interpretation, or application of the federal excise tax rules, regulations, and laws pertaining to COMMUNICATIONS SERVICES (26 U.S.C. §§ 4251, 4252 and 4253) by the Internal Revenue Service, or by the Tax Administrator in assuming an interpretative role of those rules, regulations, and laws in the event that the federal excise tax on communications services is repealed.
   (E)   To prevent actual multi-jurisdictional taxation of telephone communication services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user has previously paid the same tax in another state or city on such telephone communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the city under this section.
   (F)   The tax imposed by this section shall be collected from the service user by the service supplier. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month.
   (G)   Notwithstanding the provisions of division (A) herein, the tax imposed under this section shall not exceed the sum of $560 for any one calendar year of service.
(1995 Code, § 5.76.030) (Ord. 05-1958, passed - -2005)

§ 5.76.040 Electricity users’ tax.

   (A)   There is hereby imposed a tax upon every person using electricity in the city. The tax imposed by this section shall be at the rate of six percent of the charges made for such electricity and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service user, which are provided by a service supplier or non-utility service supplier to a service user.
   (B)   (1)   As used in this section, the term CHARGES shall apply to all services, components and items that are:
         (a)   Necessary or common to the receipt, use and enjoyment of electric service; or,
         (b)   Currently, or historically have been, included in a single or bundled rate for electric service by a local distribution company to a class of retail customers.
      (2)   The term CHARGES shall include, but is not limited to, the following charges:
         (a)   Energy charges;
         (b)   Distribution or transmission charges;
         (c)   Metering charges;
         (d)   Stand-by, reserves, firming, ramping, voltage support, regulation, emergency, or other similar minimum charges for supplemental services to an electric service user that produces electricity for self-use and is subject to § 5.76.060;
         (e)   Customer charges, late charges, service establishment or reestablishment charges, demand charges, fuel or other cost adjustments, power exchange charges, independent system operator (ISO) charges, stranded investment or competitive transition charges (CTC), public purpose program charges, nuclear decommissioning charges, trust transfer amounts (bond financing charges), franchise fees, franchise surcharges, annual and monthly charges, and other charges, fees and surcharges which are necessary to or common for the receipt, use and enjoyment of electric service; and
         (f)   Charges, fees, or surcharges for electricity services or programs, which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
   (C)   As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the electricity or services related to the provision of such electricity.
   (D)   The Tax Administrator, from time to time, may survey the electric service suppliers to identify the various unbundled billing components of electric retail service that they commonly provide to residential and commercial/industrial customers in the city, and the charges therefor, including those items that are mandated by state or federal regulatory agencies as a condition of providing such electric service. The Tax Administrator, thereafter, may issue and disseminate to such electric service suppliers an administrative ruling identifying those components and items which are:
      (1)   Necessary or common to the receipt, use or enjoyment of electric service; or,
      (2)   Currently, or historically have been, included in a single or bundled rate for electric service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of division (A) above.
   (E)   As used in this section, the term USING ELECTRICITY shall not be construed to include electricity used in water pumping by water corporations; nor shall the term include the mere receiving of such electricity by an electrical corporation at a point within the city for resale.
   (F)    The tax on electricity provided by self-production or by a non-utility service supplier not under the jurisdiction of this chapter shall be collected and remitted in the manner set forth in § 5.76.060. All other taxes imposed by this section shall be collected from the service user by the electric service supplier or its billing agent. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the 20th day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the 20th day of the following month, provided that the service user shall submit an adjusted payment or request for credit, as appropriate, within 60 days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent tax bill that becomes due.
   (G)   Notwithstanding the provisions of division (A) hereinabove, the City Council may, by Resolution, to be adopted on or before May 15 of each year, reduce the tax rate of division (A) and/or adopt a maximum tax for certain classes of customers, for the ensuing fiscal year as set forth in said Resolution. Unless the City Council re-adopts said Resolution by May 15 of the subsequent year the tax percentage reduction and any other actions taken (e.g. establishment of a maximum tax) shall automatically expire and be discontinued, and the original voter-approved tax percentage shall apply, without the necessity of a vote of the people.
(1995 Code, § 5.76.040) (Ord. 09-04, passed 12-1-2009; Ord. 05-1958, passed - -2005)

§ 5.76.050 Gas users’ tax.

   (A)   There is hereby imposed a tax upon every person using gas in the city which is delivered through a pipeline distribution system. The tax imposed by this section shall be at the rate of six percent of the charges made for such gas, including all services related to the storage, transportation and delivery of such gas.
   (B)   (1)   As used in this section, the term CHARGES shall apply to all services, components and items for gas service that are:
         (a)   Necessary or common to the receipt; use and enjoyment of gas service; or
         (b)   Currently, or historically have been, included in a single or bundled rate for gas service by a local distribution company to a class, of retail customers.
      (2)   The term CHARGES shall include, but is not limited to, the following charges:
         (a)   The commodity charges for purchased gas, or the cost of gas owned by the service user (including the actual costs attributed to drilling, production, lifting, storage, gathering, trunkline, pipeline, and other operating costs associated with the production and delivery of such gas), which is delivered through a gas pipeline distribution system;
         (b)   Gas transportation charges (including interstate charges to the extent not included in commodity charges);
         (c)   Storage charges; provided, however, that the service supplier shall not be required to apply the tax to any charges for gas storage services when the service supplier cannot, as a practical matter, determine the jurisdiction where such stored gas is ultimately used; but it shall be the obligation of the service user to self-collect the amount of tax not applied to any charge for gas storage by the service supplier and to remit the tax to the appropriate jurisdiction;
         (d)   Capacity or demand charges, late charges, service establishment or reestablishment charges, transition charges, customer charges, minimum charges, annual and monthly charges, and any other charges which are necessary or common to the receipt, use and enjoyment of gas service; and
         (e)   Charges, fees, or surcharges for gas services or programs, which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
   (C)   As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the gas or services related to the delivery of such gas.
   (D)   The Tax Administrator, from time to time, may survey the gas service suppliers to identify the various unbundled billing components of gas retail service that they commonly provide to residential and commercial/industrial customers in the city, and the charges therefore, including those items that are mandated by state or federal regulatory agencies as a condition of providing such gas service. The Tax Administrator, thereafter, may issue and disseminate to such gas service suppliers an administrative ruling identifying those components and items which are:
      (1)   Necessary or common to the receipt, use or enjoyment of gas service; or
      (2)   Currently, or historically have been, included in a single or bundled rate for gas service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of division (A) above.
   (E)   The tax otherwise imposed by this section is not applicable to:
      (1)   Charges made for gas which is to be resold and delivered through mains and pipes;
      (2)   Charges made for gas to be used in the generation of electricity by an electrical corporation;
      (3)   Charges made by a gas corporation for gas used and consumed in the conduct of its business;
       (4)   Charges made for gas used in water pumping by water corporations.
   (F)   The tax on gas provided by self-production or by a non-utility service supplier not under the jurisdiction of this chapter shall be collected and remitted in the manner set forth in § 5.76.060 of this chapter. All other taxes imposed by this section shall be collected from the service user by the gas service supplier or its billing agent, the Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth day of the following month, provided that the service user shall submit an adjusted payment or request for credit, as appropriate, within 60 days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent tax bill that becomes due.
   (G)   Notwithstanding the provisions of division (A) hereinabove, the City Council may, by Resolution, to be adopted on or before May 15 of each year, reduce the tax rate of division (A) and/or adopt a maximum tax for certain classes of customers, for the ensuing fiscal year as set forth in said Resolution. Unless the City Council re-adopts said Resolution by May 15 of the subsequent year, the tax percentage reduction and any other actions taken (e.g. establishment of a maximum tax) shall automatically expire and be discontinued, and the original voter-approved tax percentage shall apply, without the necessity of a vote of the people.
(1995 Code, § 5.76.050) (Ord. 09-04, passed 12-1-2009; Ord. 05-1958, passed - -2005)

§ 5.76.060 Collection of tax from service users receiving direct purchase of gas or electricity.

   (A)   Any service user subject to the tax imposed. by §§ 5.76.040 or 5.76.050 of this chapter, which produces gas or electricity for self-use; which receives gas or electricity, including any related supplemental services, directly from a non-utility service supplier not under the jurisdiction of this chapter; or which, for any other reason is not having the full tax collected and remitted by its service supplier, a non-utility service supplier, or its billing agent on the use of gas or electricity in the city, including any related supplemental services, shall report the fact to the Tax Administrator and shall remit the tax due directly to the Tax Administrator within 30 days of such use. In lieu of paying the actual tax, the service user may, at its option, remit to the Tax Administrator within 30 days of such use an estimated amount of tax measured by the tax billed in the previous month, or upon the payment pattern of similar customers of the service supplier using similar amounts of gas or electricity, provided that the service user shall submit an adjusted payment or request for credit, as appropriate; within 60 days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent tax bill that becomes due.
   (B)   The Tax Administrator may require the service user to identify its non-utility service supplier and provide, subject to audit, invoices, books of account, or other satisfactory evidence documenting the quantity of gas or electricity used, including any related supplemental services, and the cost or price thereof. If the service user is unable to provide such satisfactory evidence; or, if the administrative cost of calculating the tax in the opinion of the Tax Administrator is excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent charges the service user would have incurred if the gas or electricity used, including any related supplemental services, had been provided by the service supplier that is the primary supplier of gas or electricity within the city. Rate schedules for this purpose shall be available from the city.
(1995 Code, § 5.76.060) (Ord. 05-1958, passed - -2005)

§ 5.76.070 Water users’ tax.

   (A)   There is hereby imposed a tax upon every person using water in the city which is delivered through a pipeline distribution system. The tax imposed by this section shall be at the rate of six percent of the charges made for such water and shall be collected by the water service supplier or its billing agent.
   (B)   (1)   As used in this section, the term CHARGES shall apply to all services, components and items that are:
         (a)   Necessary or common to the receipt, use and enjoyment of water service; or
         (b)   Currently, or historically have been, included in a single or bundled: rate for water service by a local distribution company to a class of retail customers.
      (2)   The term CHARGES shall include, but is not limited to, the following charges:
         (a)   Water commodity charges (potable and non-potable);
         (b)   Distribution or transmission charges;
         (c)   Metering charges;
         (d)   Customer charges, late charges, service establishment or reestablishment charges, franchise fees, franchise surcharges, annual and monthly charges, and other charges, fees and surcharges which are necessary for or common to the receipt, use and enjoyment of water service; and
         (e)   Charges, fees, or surcharges for water services or programs, which are mandated by a water district or a state or federal agency, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
   (C)   As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the water services.
   (D)   (1)   The Tax Administrator, from time to time, may survey the water service suppliers in the city to identify the various unbundled billing components of water retail service that they commonly provide to residential and commercial/industrial customers in the city, and the charges therefore, including those items that are mandated by a water district or a state or federal agency as a condition of providing such water service. The Tax Administrator, thereafter, may issue and disseminate to such water service suppliers an administrative ruling identifying those components and items which are:
         (a)   Necessary or common to the receipt, use or enjoyment of water service; or
         (b)   Currently, or historically have been, included in a single or bundled rate for water service by a local distribution company to a class of retail customers.
      (2)   Unbundled charges for such components and items shall be subject to the tax of division (A) of this section.
   (E)   There shall be excluded from the base on which the tax imposed in this section is computed charges made for water which is to be resold and delivered through mains or pipes and charges made by a water corporation for water used and consumed by such water corporation in the conduct of its business.
   (F)   The tax imposed by this section shall be collected from the service user by the service supplier or its billing agent. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month.
   (G)   Notwithstanding the provisions of division (A) hereinabove, the City Council may, by Resolution, to be adopted on or before May 15 of each year, reduce the tax rate of division (A) and/or adopt a maximum tax for certain classes of customers, for the ensuing fiscal year as set forth in said Resolution. Unless the City Council re-adopts said Resolution by May 15 of the subsequent year, the tax percentage reduction and any other actions taken (e.g. establishment of a maximum) shall automatically expire and be discontinued, and the original voter-approved tax percentage shall apply, without the necessity of a vote of the people.
(1995 Code, § 5.76.070) (Ord. 09-04, passed 12-1-2009; Ord. 05-1958, passed - -2005)

§ 5.76.090 Bundling taxable items with non-taxable items.

   Except as otherwise provided by state or federal law, or as approved in writing by the Tax Administrator, if one or more non-taxable items are bundled or aggregated together with one or more taxable items (as provided for by this chapter) under a single charge on a service user’s bill, the entire single charge shall be deemed taxable. Notwithstanding the foregoing, a telephone service provider of intrastate, interstate, and/or international services, may, with the prior written consent of the Tax Administrator, employ a reasonable method to estimate the intrastate portion of its collected revenues that are subject to the tax under § 5.76.030.
(1995 Code, § 5.76.090) (Ord. 05-1958, passed - -2005)

§ 5.76.100 Substantial nexus/minimum contacts.

   For purposes of imposing a tax or establishing a duty to collect and remit a tax under this chapter, substantial nexus and minimum contacts shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment.
(1995 Code, § 5.76.100) (Ord. 05-1958, passed - -2005)

§ 5.76.110 Duty to collect - Procedures.

   (A)   Collection by service suppliers. The duty of service suppliers to collect and remit the taxes imposed by the provisions of this chapter shall be performed as follows.
      (1)   The tax shall be collected by service suppliers insofar as practicable at the same time as, and along with, the collection of the charges made in accordance with the regular billing practice of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on the charges, § 5.76.150 shall apply.
      (2)   The duty of a service supplier to collect the tax from a service user shall commence with the beginning of the first regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
   (B)   Filing return and payment. Each person required by this chapter to remit a tax shall file a return to the Tax Administrator, on forms approved by the Tax Administrator, on or before the due date. The full amount of the tax collected shall be included with the return and filed with the Tax Administrator. The Tax Administrator is authorized to require such additional information as he or she deems necessary to determine if the tax is being levied, collected, and remitted in accordance with this chapter. Returns are due immediately upon cessation of business for any reason. Pursuant to Cal. Revenue and Tax Code § 7284.6, the Tax Administrator, and its agents, shall maintain such filing returns as confidential information that is exempt from the disclosure provisions of the Public Records Act.
(1995 Code, § 5.76.110) (Ord. 05-1958, passed - -2005)

§ 5.76.120 Collection penalties - Service suppliers and self-collectors.

   (A)   Taxes collected from a service user, or owed by a service user subject to § 5.76.060 of this chapter, are delinquent if not received by the Tax Administrator on or before the due date. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on the first regular working day following the weekend or legal holiday. A direct deposit, including electronic fund transfers and other similar methods of electronically exchanging monies between financial accounts, made by a service supplier in satisfaction of its obligations under this division shall be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the city’s account on the following business day.
   (B)   If the person required to collect and/or remit the utility users’ tax fails to collect the tax (by failing to properly assess the tax on one or more services or charges on the customer’s billing) or fails to remit the tax collected on or before the due date, or, in the case of a service user that fails to properly self-collect and remit the tax under § 5.76.060 of this chapter on or before the due date, the Tax Administrator shall attach a penalty for such delinquencies or deficiencies at the rate of 15% of the total tax that is delinquent or deficient in the remittance, and shall pay interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
   (C)   The Tax Administrator shall have the power to impose additional penalties upon persons required to collect and remit taxes pursuant to the provisions of this chapter for fraud or gross negligence in reporting or remitting at the rate of 15% of the amount of the tax collected and/or required to be remitted, or as recomputed by the Tax Administrator.
   (D)   For collection purposes only, every penalty imposed and such interest that is accrued under the provisions of this section shall become, a part of the tax herein required to be paid.
(1995 Code, § 5.76.120) (Ord. 05-1958, passed - -2005)

§ 5.76.130 Actions to collect.

   Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the city by the person required to collect and remit and shall no longer be a debt of the service user. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount, including penalties and interest as provided for in this chapter, along with any collection costs incurred by the city as a result of the person’s noncompliance with this chapter; including, but not limited to, reasonable attorneys fees. Any tax required to be collected by a service supplier or owed by a service user is an unsecured priority excise tax obligation under 11 U.S.C. § 507(a)(8)(C).
(1995 Code, § 5.76.130) (Ord. 05-1958, passed - -2005)

§ 5.76.140 Deficiency determination and assessment _Tax application errors.

   (A)   The Tax Administrator shall make a deficiency determination if he or she determines that any person required to pay, collect or self-collect taxes pursuant to the provisions of this chapter has failed to pay, collect, self-collect and/or remit the proper amount of tax by improperly or failing to apply the tax to one or more taxable services or charges.
   (B)   The Tax Administrator shall mail a notice of such deficiency determination to the person required to pay or remit the tax, which notice shall refer briefly to the amount of the taxes owed, plus interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax from the date on which the tax should have been received by the city. Within 14 calendar days after the date of service of such notice, the person may request in writing to the Tax Administrator for a hearing on the matter.
   (C)   If the person fails to request a hearing within the prescribed time period, the amount of the deficiency determination shall become a final assessment, and shall immediately be due and owing to the city. If the person requests a hearing, the Tax Administrator shall cause the matter to be set for hearing, which shall be scheduled within 30 days after receipt of the written request for hearing. Notice of the time and place of the hearing shall be mailed by the Tax Administrator to such person at least ten calendar days prior to the hearing, and, if the Tax Administrator desires the person to produce specific records at such hearing, such notice may designate the records requested to be produced.
   (D)   At the time fixed for the hearing, the Tax Administrator shall hear all relevant testimony and evidence, including that of any other interested parties. At the discretion of the Tax Administrator, the hearing may be continued from time to time for the purpose of allowing the presentation of additional evidence. Within a reasonable time following the conclusion of the hearing, the Tax Administrator shall issue a final assessment (or non-assessment), thereafter, by confirming, modifying or rejecting the original deficiency determination, and shall mail a copy of such final assessment to person owing the tax. The decision of the Tax Administrator may be appealed pursuant to § 5.76.190 of this chapter. Filing an application with the Tax Administrator and appeal to the City Manager pursuant to § 5.76.190 of this chapter is a prerequisite to a suit thereon.
   (E)   Payment of the final assessment shall become delinquent if not received by the Tax Administrator on or before the thirtieth day following the date of receipt of the notice of final assessment. The penalty for delinquency shall be 15% on the total amount of the assessment, along with interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date of delinquency, until paid. The applicable statute of limitations regarding a claim by the city seeking payment of a tax assessed under this chapter shall commence from the date of delinquency as provided in this division (E).
   (F)   All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
(1995 Code, § 5.76.140) (Ord. 05-1958, passed - -2005)

§ 5.76.150 Administrative remedy_Non-paying service users.

   (A)   Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by the service user from the amounts remitted to a person required to collect the tax, or whenever the Tax Administrator deems it in the best interest of the city, he or she may relieve such person of the obligation to collect the taxes due under this chapter from certain named service users for specific billing periods. To the extent the service user has failed to pay the amount of tax owed for a period of two or more billing periods, the service supplier shall be relieved of the obligation to collect taxes due. The service supplier shall provide the city with the names and addresses of such service users and the amounts of taxes owed under the provisions of this chapter.
   (B)   In addition to the tax owed, the service user shall pay a delinquency penalty at the rate of 15% of the total tax that is owed, and shall pay interest at the rate of 0.75% per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the due date, until paid.
   (C)   The Tax Administrator shall notify the nonpaying service user that the Tax Administrator has assumed the responsibility to collect the taxes due for the stated periods and demand payment of such taxes, including penalties and interest. The notice shall be served on the service user by personal delivery or by deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have a change of address, to his or her last known address.
   (D)   If the service user fails to remit the tax to the Tax Administrator within 30 days from the date of the service of the notice upon him or her, the Tax Administrator may impose an additional penalty of 15% of the amount of the total tax that is owed.
(1995 Code, § 5.76.150) (Ord. 05-1958, passed - -2005)

§ 5.76.160 Additional powers and duties of the Tax Administrator.

   (A)   The Tax Administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter.
   (B)   The Tax Administrator may adopt administrative rules and regulations not inconsistent with provisions of this chapter for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such administrative rules and regulations shall be on file in the Tax Administrator’s office. The adoption of an administrative ruling by Tax Administrator, pursuant to this division (B) shall not constitute an “extension” or “increase” of the tax imposed by this chapter, provided that the administrative ruling does not cause the percentage rate of the tax to exceed the percentage rates set forth in this chapter (as authorized by California Constitution Chapter XIIIC, Section 2(d), and Cal. Government Code § 53750(h)(2)).
   (C)   Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this chapter and thereby:
      (1)   Conform to the billing procedures of a particular service supplier (or service user subject to § 5.76.060 of this chapter) so long as the agreements result in the collection of the tax in conformance with the general purpose and scope of this chapter; or
      (2)   To avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator’s office, and are voidable by the Tax Administrator or the city at any time.
   (D)   The Tax Administrator may conduct an audit, to ensure proper compliance with the requirements of this chapter, of any person required to collect and/or remit a tax pursuant to this chapter. The Tax Administrator shall notify the person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of three years next preceding the date of receipt of the written notice by the person from the Tax Administrator. Upon completion of the audit, the Tax Administrator may make a deficiency determination pursuant to § 5.76.140 of this chapter for all taxes (and applicable penalties and interest) owed and not paid, as evidenced by information provided by such person to the Tax Administrator. If the person is unable or unwilling to provide sufficient records to enable the Tax Administrator to verify compliance with this chapter, the Tax Administrator is authorized to make a reasonable estimate of the deficiency. The reasonable estimate shall be entitled to a rebuttable presumption of correctness.
   (E)   Upon receipt of a written request of a taxpayer, and for good cause, the Tax Administrator may extend the time for filing any statement required pursuant to this chapter for a period of not to exceed 45 days, provided that the time for filing the required statement has not already passed when the request is received. No penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during the extension at the rate of 0.75% per month, prorated for any portion thereof.
   (F)   The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from, or a refund of, the tax imposed by this chapter.
   (G)   (1)   The City Manager may compromise a claim made pursuant to this chapter in accordance with the authority set forth in Tulare Municipal Code § 5.76.120.
      (2)   ALTERNATIVE: The Tax Administrator, with the written approval of the City Attorney, may compromise a claim pursuant to this chapter where the portion of the claim proposed to be released is less than $5,000; and, with the approval of the City Attorney and the City Council, may compromise such a claim where the portion proposed to be released is equal to or greater than $5,000.
   (H)   Notwithstanding any provision in this chapter to the contrary, the Tax Administrator may waive any penalty or interest imposed upon a person required to collect and/or remit for failure to collect the tax imposed by this chapter if the non-collection occurred in good faith. In determining whether the non-collection was in good faith, the Tax Administrator shall take into consideration industry practice or other precedence.
(1995 Code, § 5.76.160) (Ord. 05-1958, passed - -2005)

§ 5.76.170 Records.

   (A)   It shall be the duty of every person required to collect and/or remit to the city any tax imposed by this chapter, to keep and preserve, for a period of at least three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at a reasonable time.
   (B)   The city may issue an administrative subpoena to compel a person to deliver to the Tax Administrator copies of all records deemed necessary by the Tax Administrator to establish compliance with this chapter, including the delivery of records in a common electronic format on readily available media if such records are kept electronically by the person in the usual and ordinary course of business. As an alternative to delivering the subpoenaed records to the Tax Administrator on or before the due date provided in the administrative subpoena, such person may provide access to such records outside the city on or before the due date, provided that such person shall reimburse the city for all reasonable travel expenses incurred by the city to inspect those records, including travel, lodging, meals, and other similar expenses, but excluding the normal salary or hourly wages of those persons designated by the city to conduct the inspection.
   (C)   The Tax Administrator is authorized to execute a non-disclosure agreement approved by the City Attorney to protect the confidentiality of customer information pursuant to Cal. Revenue and Tax Code §§ 7284.6 and 7284.7. The Tax Administrator may request from a person providing transportation services of gas or electricity to service users within the city a list of the names and addresses, and other pertinent information, of its transportation customers within the city pursuant to Cal. Public Utilities Code § 6354(e).
   (D)   If a service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall:
      (1)   Provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by, the service supplier to bill, collect, and/or remit the tax to the city; and
      (2)   Upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the city.
   (E)   (1)   If any person subject to record-keeping under this section unreasonably denies the Tax Administrator access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, then the Tax Administrator may impose a penalty of $500 on such person for each day following:
         (a)   The initial date that the person refuses to provide such access; or
         (b)   The due date for production of records as set forth in the administrative subpoena.
       (2)   This penalty shall be in addition to any other penalty imposed under this chapter.
(1995 Code, § 5.76.170) (Ord. 05-1958, passed - -2005)

§ 5.76.180 Refunds.

   Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the. Tax Administrator under this chapter, it may be refunded as provided in this section.
   (A)   The Tax Administrator may refund any tax that has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter, provided that no refund shall be paid under the provisions of this section unless the claimant or his or her guardian, conservator, executor, or administrator has submitted a written claim to the Tax Administrator within one year of the overpayment or erroneous or illegal collection of the tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement thereto.
   (B)   The submission of a written claim, which is acted upon by the City Council, shall be a prerequisite to a suit thereon. (See Cal. Government Code § 935.) The Tax Administrator, or the City Council where the claim is in excess of $5,000, shall act upon the refund claim within the time period set forth in Cal. Government Code § 912.4. If the Tax Administrator/City Council fails or refuses to act on a refund claim within the time prescribed by Cal. Government Code § 912.4, the claim shall be deemed to have been rejected by the City Council on the last day of the period within which the City Council was required to act upon the claim as provided in Cal. Government Code § 912.4. The Tax Administrator shall give notice of the action in a form which substantially complies with that set forth in Cal. Government Code § 913. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers.
   (C)   Notwithstanding the notice provisions of division (A) of this section, a service supplier that has collected any amount of tax in excess of the amount of tax imposed by this chapter and actually due from a service user (whether due to overpayment or erroneous or illegal collection of the tax), may refund such amount to the service user, or credit to charges subsequently payable by the service user to the service supplier, and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment or erroneous or illegal collection of said tax. The Tax Administrator shall determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
   (D)   Notwithstanding the notice provisions of division (A) of this section, in the event that a service supplier, or a service user subject to § 5.76.060 of this chapter, remits a tax to city in excess of the amount of tax imposed by this chapter, the service supplier, or service user subject to § 5.76.060 of this chapter, may claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment of the tax. The Tax Administrator shall determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
   (E)   Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly returns. In the event this chapter is repealed, the amounts of any refundable taxes will be borne by the city.
   (F)   A service user who desires to obtain the benefits of the maximum tax limitations in §§ 5.76.030(G), 5.76.040(G), 5.76.050(G), 5.76.060(F) and 5.76.070(F), shall file a claim for refund with the Tax Administrator and the claimant must establish his or her right to a refund by written records or other relevant evidence.
(1995 Code, § 5.76.180) (Ord. 05-1958, passed - -2005)

§ 5.76.190 Appeals.

   (A)   The provisions of this section apply to any decision (other than a decision relating to a refund pursuant to § 5.76.180 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator. Any person aggrieved by any decision. (other than a decision relating to a refund pursuant to § 5.76.180 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, shall be required to comply with the appeals procedure of this section. Compliance with this section shall be a prerequisite to a suit thereon. (See Cal. Government Code § 935(b).) Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
   (B)   If any person is aggrieved by any decision (other than a decision relating to a refund pursuant to § 5.76.180 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, he or she may appeal to the City Manager by filing a notice of appeal with the City Clerk within 14 days of the date of the decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier.
   (C)   The matter shall be scheduled for hearing before an independent hearing officer selected by the City Manager, no more than 30 days from the receipt of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any relevant materials, at least five calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent. At the time of the hearing, the appealing party, the Tax Administrator, and any other interested person may present such relevant evidence as he or she may have relating to the determination from which the appeal is taken.
   (D)   Based upon the submission of such evidence and the review of the city’ files, the hearing officer shall issue a written notice, and order upholding, modifying or reversing the determination from which the appeal is taken. The notice shall be given within 14 days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within 90 days from the date of the decision in accordance with Cal. Code of Civil Procedure § 1094.6.
   (E)   All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
(1995 Code, § 5.76.190) (Ord. 05-1958, passed - -2005)

§ 5.76.200 Notice no injunction/writ of mandate.

   No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this city or against any officer of the city to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected and/or remitted.
(1995 Code, § 5.76.200) (Ord. 05-1958, passed - -2005)

§ 5.76.210 Notice of changes to chapter.

   If a tax under this chapter is added repealed, increased, reduced, or the tax base is changed, the Tax Administrator shall follow the notice requirements of Cal. Public Utilities Code § 799. Prior to the effective date of the ordinance change, the service supplier shall provide the Tax Administrator with a copy of any written procedures describing the information that the service supplier needs to implement the ordinance change. If the service supplier fails to provide such written instructions, the Tax Administrator, or his or her agent, shall send, by first class mail, a copy of the ordinance change to all collectors and remitters of the city’s utility users’ taxes according to the latest payment records of the Tax Administrator.
(1995 Code, § 5.76.210) (Ord. 05-1958, passed - -2005)

§ 5.76.220 Future amendment of cited statute.

   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.
(1995 Code, § 5.76.220) (Ord. 05-1958, passed - -2005)

§ 5.76.230 Severability.

   If any section, division, subdivision, paragraph, sentence, clause, or phrase of this chapter, or any part thereof, is for any reason held to be invalid, unlawful or unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter or any part thereof. The Mayor and Council hereby declare that they would have adopted each section, division, subdivision, paragraph, .sentence, clause, or phrase thereof, irrespective of the fact that any one or more sections, divisions, subdivisions, paragraphs, sentences, clauses, or phrases be declared invalid, unlawful or unconstitutional.
(1995 Code, § 5.76.230) (Ord. 05-1958, passed - -2005)

§ 5.78.010 Purpose.

   This chapter shall be known as the “Transactions and Use Tax for General Purposes Ordinance”. The City of Tulare shall hereinafter be called “city”. This ordinance shall be applicable in the incorporated territory of the city. This chapter of the Tulare Municipal Code has been adopted for the following (and other) purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
   (A)   To impose a retail transactions and use tax in accordance with the provisions of Cal. Revenue and Taxation Code Part 1.6 (commencing with § 7251) of Division 2 and § 7285.9 of Part 1.7 of Division 2 which authorizes the city to adopt this chapter which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose;
   (B)   To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.6 of Division 2;
   (C)   To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the state’s Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the state’s Board of Equalization in administering and collecting the California State Transactions and Use Taxes;
   (D)   To adopt a retail transactions and use tax ordinance that can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, minimize the cost of collecting city transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions thereof; and
   (E)   To provide a source of revenue to be used by the city for general purposes. There shall be no legal obligation created by this chapter for use of the funds for specific purposes.
(1995 Code, § 5.78.010) (Ord. 05-1996, passed - -2005)

§ 5.78.020 Operative date.

   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
OPERATIVE DATE. The first day of the first calendar quarter commencing more than 110 days after the adoption of this chapter, the date of such adoption being set forth below.
(1995 Code, § 5.78.020) (Ord. 05-1996, passed - -2005)

§ 5.78.030 Contract with state.

   Prior to the operative date, the city shall contract with the state’s Board of Equalization to perform all functions incident to the administration and operation hereof. If the city has not contracted with the state’s Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. The Council may make any technical amendments to this chapter required by the state’s Board of Equalization, except for any changes affecting the tax rate, its manner of collection, or the purpose for which the revenue from the tax may be used.
(1995 Code, § 5.78.030) (Ord. 05-1996, passed - -2005)

§ 5.78.040 Imposition of transactions tax.

   For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of 0.5% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of Tulare on and after the operative date of this chapter. The City Council is authorized to establish a tax rate of 0.5% by resolution. This tax is imposed in addition to the tax imposed pursuant to Chapter 5.08 of this code. The City Council may, by resolution after public notice and public hearing, reduce the tax to 0.25%.
(1995 Code, § 5.78.040) (Ord. 05-1996, passed - -2005)

§ 5.78.050 Presumption as to place of sales.

   For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization.
(1995 Code, § 5.78.050) (Ord. 05-1996, passed - -2005)

§ 5.78.060 Imposition of use tax.

   An excise tax is hereby imposed on the storage, use or other consumption in the City of Tulare of tangible personal property purchased from any retailer on or after the operative date of this chapter, at the rate of 0.50% of the sales price of the property subject to the tax. The sales price shall include delivery charges when the charges are subject to state transactions or use tax regardless of the place to which delivery is made. The City Council is authorized to establish a tax rate of 0.5% by resolution. The tax imposed is in addition to the tax imposed pursuant to Chapter 5.08 of this code. The City Council may, by resolution after public notice and public hearing, reduce the tax to 0.25%.
(1995 Code, § 5.78.060) (Ord. 05-1996, passed - -2005)

§ 5.78.070 Adoption of certain sections of California Revenue and Taxation Code by reference.

   Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, all of the provisions of Part 1 of Division 2 of the code, as amended and in force and effect on the operative date of this chapter, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.
(1995 Code, § 5.78.070) (Ord. 05-1996, passed - -2005)

§ 5.78.080 Limitations on adoption of state law and collection of use taxes.

   In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2:
   (A)   Wherever the State of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. However, the substitution shall not be made when:
      (1)   The word “State” is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury or the Constitution of the State of California;
      (2)   The result of that substitution would require action to be taken by or against this city or any agency, officer or employee thereof rather than by or against the state’s Board of Equalization, in performing the functions incident to the administration or operation of this chapter.
      (3)   In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2; or impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provision of that code.
      (4)    In Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828.
   (B)   The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in § 6203 and in the definition of that phrase in § 6203.
(1995 Code, § 5.78.080) (Ord. 05-1996, passed - -2005)

§ 5.78.090 Permit not required.

   If a seller’s permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional transactor’s permit shall not be required by this chapter.
(1995 Code, § 5.78.090) (Ord. 05-1996, passed - -2005)

§ 5.78.100 Exemptions and exclusions.

   (A)   There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
   (B)   There are exempted from the computation of the amount of transactions tax the gross receipts from:
      (1)   Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
      (2)   Sales of property to be used outside the city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to the point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this division, delivery to a point outside the city shall be satisfied:
         (a)   With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Cal. Vehicle Code Chapter 1 (commencing with § 4000) of Division 3, aircraft licensed in compliance with Cal. Public Utilities Code § 21411, and undocumented vessels registered under Cal. Vehicle Code Chapter 2 of Division 3.5 (commencing with § 9840) by registration to an out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that the address is, in fact, his or her principal place of residence; and
         (b)   With respect to commercial vehicles, by registration to a place of business out-of-city and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
      (3)   The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this chapter.
      (4)   A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this chapter.
      (5)   For the purposes of divisions (B)(3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised.
   (C)   There are exempted from the use tax imposed by this chapter, the storage, use or other consumption in this city of tangible personal property:
      (1)   The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
      (2)   Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government. This exemption is in addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1.
      (3)   If the purchaser is obligated to purchase the property for a fixed price pursuant to a contact entered into prior to the operative date of this chapter.
      (4)   If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this chapter.
      (5)   For the purposes of divisions (B)(3) and (4) of this section, storage, use or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
      (6)   Except as provided in division (B)(7), a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary or person in the city under the authority of the retailer.
      (7)   A retailer engaged in business in the city shall also include any retailer of any of the following: vehicles subject to registration pursuant to Cal. Vehicle Code Chapter 1 (commencing with § 4000) of Division 3, aircraft licensed in compliance with Cal. Public Utilities Code § 21411, or undocumented vessels registered under Cal. Vehicle Code Chapter 2 of Division 3.5 (commencing with § 9840). That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.
   (D)   Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Cal. Revenue and Taxation Code Part 1.6 of Division 2 with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
(1995 Code, § 5.78.100) (Ord. 05-1996, passed - -2005)

§ 5.78.110 Amendments.

   All amendments subsequent to the operative date of this chapter to Cal. Revenue and Taxation Code Part 1 of Division 2 relating to sales and use taxes and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.6 and Part 1.7 of Division 2, and all amendments to Cal. Revenue and Taxation Code Part 1.6 and Part 1.7 of Division 2, shall automatically become a part of this chapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter. If any provision of this chapter or the application thereof to any person or circumstances is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby.
(1995 Code, § 5.78.110) (Ord. 05-1996, passed - -2005)

§ 5.78.120 Enjoining collection prohibited.

   No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or this city, or against any officer of the state or this city, to prevent or enjoin the collection hereunder, or Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, of any tax or any amount of tax required to be collected.
(1995 Code, § 5.78.120) (Ord. 05-1996, passed - -2005)

§ 5.80.010 Drug paraphernalia defined.

   (A)   As used in this chapter, DRUG PARAPHERNALIA means all equipment, products and materials of any kind which are intended for use or designed for use in planting, propagating, cultivating, growing, harvesting, manufacturing, compounding, converting, producing, processing, preparing, testing, analyzing, packaging, repackaging, storing, containing, concealing, injecting, ingesting, inhaling or otherwise introducing into the human body a controlled substances. DRUG PARAPHERNALIA includes, but is not limited to, all of the following:
      (1)   Kits intended for use or designed for use in planting, propagating, cultivating, growing or harvesting of any species of plant which is a controlled substance or from which a controlled substance can be derived;
      (2)   Kits intended for use or designed for use in manufacturing, compounding, converting, producing, processing or preparing controlled substance;
      (3)   Isomerization devices intended for use or designed for use in increasing the potency of any species of plant which is a controlled substance;
      (4)   Testing equipment intended for use or designed for use in identifying, or in analyzing the strength, effectiveness or purity of controlled substances;
      (5)   Scales and balances intended for use or designed for use in weighing or measuring controlled substances;
      (6)   Diluents and adulterants, such as quinine hydrochloride, mannitol, mannite, dextrose and lactose, intended for use or designed for use in cutting controlled substances;
      (7)   Separation gins and sifters intended for use or designed for use in removing twigs and seeds from, or in otherwise cleaning or refining, marijuana;
      (8)   Blenders, bowls, containers, spoons and mixing devices intended for use or designed for use in compounding controlled substances;
      (9)   Capsules, balloons, envelopes and other containers intended for use or designed for use in packaging small quantities of controlled substances;
      (10)   Containers and other objects intended for use or designed for use in storing or concealing controlled substances;
      (11)   Hypodermic syringes, needles and other objects intended for use or designed for use in parenterally injecting controlled substances into the human body; and
      (12)   Objects intended for use or designed for use in ingesting, inhaling or otherwise introducing marijuana, cocaine, hashish or hashish oil into the human body, such as:
         (a)   Metal, wooden, acrylic, glass, stone, plastic or ceramic pipes with or without screens, permanent screens, hashish heads or punctured metal bowls;
         (b)   Water pipes;
         (c)   Carburetion tubes and devices;
         (d)   Smoking and carburetion masks;
         (e)   Roach clips, meaning objects used to hold burning material such as a marijuana cigarette that has become too small or too short to be held in the hand;
         (f)   Miniature cocaine spoons and cocaine vials;
         (g)   Chamber pipes;
         (h)   Carburetor pipes;
         (i)   Air-driven pipes;
         (k)   Chillums;
         (l)   Bongs; and
         (m)   Ice pipes and chillers.
   (B)   In determining whether an object is drug paraphernalia, a court or other authority may consider, in addition to all other logically relevant factors, the following:
      (1)   Statements by an owner or by anyone in control of the object concerning its use;
      (2)   Prior convictions, if any, of an owner or of anyone in control of the object, under any state or federal law relating to any controlled substances;
      (3)   Direct or circumstantial evidence of the intent of an owner, or of anyone in control of the object, to deliver it to persons whom he knows, or should reasonably know, intend to use the object to facilitate a violation of this section. The innocence of any owner, or of anyone in control of the object, as to direct violation of this section shall not prevent a finding that the object is intended for use, or designed for use, as drug paraphernalia;
      (4)   Instructions, oral or written, provided with the object concerning its use;
      (5)   Descriptive materials, accompanying the object which explains or depicts its use;
      (6)   National and local advertising concerning its use;
      (7)   The manner in which the object is displayed for sale;
      (8)   Whether the owner, or anyone in control of the object, is a legitimate supplier of like or related items to the community, such as a licensed distributor of dealer of tobacco products;
      (9)   The existence and scope of legitimate uses for the object in the community; and
      (10)   Expert testimony concerning its use.
(1995 Code, § 5.80.010)

§ 5.80.020 Sale or display of drug paraphernalia prohibited.

   No person shall maintain or operate any place of business in which drug paraphernalia is kept, displayed or offered in any manner, sold, furnished, transferred or given away.
(1995 Code, § 5.80.020)

§ 5.80.030 Exceptions.

   This chapter shall not apply to any of the following:
   (A)   Any pharmacist or other authorized person who sells or furnishes drug paraphernalia described in § 5.80.010(A)(11) upon the prescription of a physician, dentist, podiatrist or veterinarian;
   (B)   Any physician, dentist, podiatrist or veterinarian who furnished or prescribes drug paraphernalia described in § 5.80.010(A)(11) to his or her patients; and/or
   (C)   Any manufacturer, wholesaler or retailer licensed by the California State Board of Pharmacy to sell or transfer drug paraphernalia described in § 5.80.010(A)(11).
(1995 Code, § 5.80.030)

§ 5.80.040 Violations - Infraction.

   It is unlawful and constitutes an infraction for any person to violate or fail to comply with the provisions of this chapter. Any person convicted of an infraction under the provisions of this chapter shall be punishable as set forth in § 1.12.010 of this code.
(1995 Code, § 5.80.040)

§ 5.80.050 Violations - Grounds for revocation of license.

   Conviction of a violation of § 5.80.020 of this chapter shall constitute grounds for revocation of any business license issued by the city for the premises on which the violation took place.
(1995 Code, § 5.80.050)

§ 5.84.010 Signs - Dangers of consuming alcoholic beverages during pregnancy.

   (A)   Duty to post. Any person or entity who owns, operates, manages, leases or rents a premises offering for sale or dispensing for consideration to the public, alcoholic beverages, including beer and wine, shall cause a sign or notice to be posted or displayed on the premises as provided in this section. The sign or notice shall comply with the readability requirements specified herein and shall read substantially as follows: “Pregnancy and alcohol do not mix. Drinking wine, beer and other alcoholic beverages during pregnancy can cause birth defects. For information call (phone number).” In no event shall a sign as required herein be smaller than eight inches wide and eight inches long, nor shall any lettering thereon be less than one-half inch in height.
   (B)   Placement. A sign or notice required by division (A) above shall be placed as follows:
      (1)   Where the sale or dispensing of alcoholic beverages, including beer and wine, to the public is primarily intended for consumption off the premises, at least one sign shall be placed as to assure that it is readable from all locations at which the sale or dispensing occurs;
      (2)   Where the sale or dispensing of alcoholic beverages, including beer and wine, to the public is primarily provided through over the counter service, at least one sign shall be placed to insure that it is readable from all counter locations available to the public; and
      (3)   Where the sale or dispensing of alcoholic beverages, including beer and wine, to the public is primarily provided for consumption on the premises by the public at tables served by food or beverage service persons, at least one sign shall be placed to assure it is readable by the public entering the premises; provided, however, that notices may be placed or displayed at each of the tables in a manner which will assure that the notices are as readily visible and readable as materials provided to the public which list food and beverage prices.
(1995 Code, § 5.84.010)

§ 5.84.020 Violations - Infractions.

   It is unlawful and constitutes an infraction for any person to violate or fail to comply with the provisions of this chapter. Any person convicted of an infraction under the provisions of this chapter shall be punishable as set forth in § 1.12.010 of this code.
(1995 Code, § 5.84.020)

§ 5.88.010 Prohibited uses, conduct and activities.

   (A)   One of the important purposes of the regulations set forth in this chapter is to discourage and to minimize the opportunity for criminal conduct. As such, nothing in this chapter shall permit or be interpreted to permit any use, conduct, and/or activity which is specifically prohibited under the following Penal Code sections:
      (1)   Receipt of money for placement of person for purposes of cohabitation, Cal. Penal Code § 266d;
      (2)   Purchase of person for purposes of prostitution or placement of person for immoral purposes, Cal. Penal Code § 266e;
      (3)   Sale of person for immoral purposes, Cal. Penal Code § 266f;
      (4)   Pimping, Cal. Penal Code § 266h;
      (5)   Pandering, Cal. Penal Code § 266i;
      (6)   Lewd or obscene conduct, Cal. Penal Code § 314;
      (7)   Houses of ill-fame, Cal. Penal Code § 315;
      (8)   Disorderly houses which disturb the immediate neighboring, Cal. Penal Code § 316;
      (9)   Places of prostitution, Cal. Penal Code § 317; and
      (10)   Places of prostitution; place of lewdness; place used as bathhouse permitting conduct capable of transmitting AIDS, Cal. Penal Code § 11225.
   (B)   Nothing in this chapter shall be interpreted to permit or permit any use, conduct and or activity which violates any federal, state or local law or regulation.
   (C)   A “sexual encounter establishment” is not a permitted use. For purposes of these regulations, a “sexual encounter establishment” means any business or commercial establishment that as one of its important business purposes offers for any form of consideration a place where two or more persons may congregate, associate or consort for the purposes of “specified sexual activities” when one or more of the persons of the establishment is in a “state of nudity” or where two or more persons may congregate, associate or consort for the purpose of the exposure of “specified anatomical areas” where one of the patrons of the establishment is in a “state of nudity” or “state of semi-nudity”. The definition of “sexual encounter establishment” shall not include an establishment where a medical practitioner, physiologist, psychiatrist or similar professional person licensed by the state engages in medically approved and recognized sexual therapy.
(1995 Code, § 5.88.010) (Ord. 01-1872, passed - -2001)

§ 5.88.020 Purpose and intent.

   It is the purpose and intent of this chapter to regulate sexually oriented businesses to promote the health, safety, morals and general welfare of the citizens of the city and to establish reasonable and uniform regulations to prevent any deleterious location and concentration of sexually oriented businesses within the city, thereby reducing or eliminating the adverse secondary effects from such sexually oriented businesses. The provisions of this chapter have neither the purpose nor effect of imposing a limitation or restriction on the content of any communicative materials, including sexually oriented materials. Similarly, it is not the intent nor effect of this ordinance to restrict or deny access by adults to sexually oriented materials protected by the first Amendment, or to deny access by the distributor and exhibitors of sexually oriented entertainment to their intended market. Neither is it the intended nor effect of the chapter to condone or legitimize the distribution of obscene materials.
(1995 Code, § 5.88.030) (Ord. 01-1872, passed - -2001)

§ 5.88.030 Classification of sexually oriented businesses.

   The following uses and/or activities shall be classified as “sexually oriented businesses”:
   (A)   Adult arcades;
   (B)   Adult bookstores;
   (C)   Adult cabarets;
   (D)   Adult motels;
   (E)   Adult motion picture theaters;
   (F)   Adult novelty stores;
   (G)   Adult theaters;
   (H)   Adult video stores; and
   (I)   Nude model studios.
(1995 Code, § 5.88.040) (Ord. 01-1872, passed - -2001)

§ 5.88.040 Definitions.

   For purposes of this chapter, certain words and phrases are defined as follows.
   SEXUALLY ORIENTED BUSINESSES. Those businesses defined as follows:
   (A)   ADULT ARCADE. An establishment where, for any form of consideration, one or more still or motion picture projectors, slide projectors or similar machines, for viewing by five or fewer persons each, are regularly available or used to show films, motion pictures, video cassettes, slides or other photographic reproductions which are characterized by the depiction or description of “specified sexual activities” or “specified anatomical areas”.
   (B)   ADULT BOOKSTORE, ADULT NOVELTY STORE or ADULT VIDEO STORE. A commercial establishment which:
      (1)   Has as a significant or substantial portion of its stock-in-trade;
      (2)   Derives a significant or substantial portion of its revenues;
      (3)   Devotes a significant or substantial portion of its interior floor or display space; or
      (4)   Devotes a significant or substantial portion of its business activities or employees’ time, or advertising, to the sale, rental or viewing for any form of consideration, of any one or more of the following:
         (a)   Books, magazines, periodicals or other printed matter, or photographs, films, motion pictures, video cassettes, slides or other visual representations which are characterized by the depiction or description of “specified sexual activities” or “specified anatomical areas”;
         (b)   Instruments, devices or paraphernalia which are designed for use in connection with “specified sexual activities”; and/or
         (c)   An establishment may have other significant or substantial business purposes that do not involve the offering for sale, rental or viewing of materials, depicting or describing “specified sexual activities” or “specified” anatomical areas”, and still be categorized as adult bookstore, adult novelty store, or adult video store. Such other business purposes as an adult bookstore, adult novelty store or adult video store so long as one of its significant or substantial business purposes is offering for sale or rental, for some form of consideration, the specified materials which depict or describe “specified anatomical areas” or “specified sexual activities.”
   (C)   ADULT CABARET. A nightclub, bar, restaurant, “bottle club” or similar commercial establishment, whether or not alcoholic beverages are served, which regularly features:
      (1)   Persons who appear nude or in a state of nudity or semi-nude;
      (2)   Live performances which are characterized by the exposure of “specified anatomical areas” or “specified sexual activities”; and
      (3)   Films, motion pictures, video cassettes, slides or other photographic reproductions which are characterized by the depiction or description of “specified anatomical areas” or “specified sexual activities”.
   (D)   ADULT MOTEL. A motel, hotel or similar commercial establishment which:
      (1)   Offers public accommodations, for any form of consideration, and which regularly provides or makes available to patrons with closed-circuit television transmissions, films, motion pictures, video cassettes, slides or other photographic reproductions which are characterized by the depiction or description of “specified anatomical areas” or “specified sexual activities”, and which advertises the availability of this sexually oriented type of material by means of a sign visible from the public right-of-way, or by means of any off-premises advertising including but not limited to, newspapers, magazines, pamphlets or leaflets, radio or television;
      (2)   Offers a sleeping room for rent for a period of time less than ten hours; or
      (3)   Allows a tenant or occupant to rent or sub-rent the sleeping room for a time period of less than ten hours.
   (E)   ADULT MOTION PICTURE THEATER. A commercial establishment where films, motion pictures, video cassettes, slides or similar photographic reproductions depicting or describing “specified anatomical areas” or “specified sexual activities”, are regularly shown for any form of consideration.
   (F)   ADULT THEATER. A theater, concert hall, auditorium or similar commercial establishment which, for any form or consideration, regularly features persons who appear in a state of nudity or live performances which are characterized by exposure of “specified anatomical areas” or “specified sexual activities”.
   (G)   NUDE MODEL STUDIO. Any place where a person, who appears in a state of nudity or displays “specified anatomical areas” is provided for money or any form of consideration to be observed, sketched, drawn, painted, sculptured, photographed or similarly depicted by other persons.
   (H)   REGULARLY FEATURES or REGULARLY SHOWN. With respect to an adult cabaret, adult theater or adult motion picture theater means at least three times within any 30-day period; or carried on as part of the business’s routine scheduling of events or activities and not so infrequently as to constitute a single, rare or unusual event or occurrence.
   (I)   SEXUAL ENCOUNTER ESTABLISHMENT. A business or commercial establishment, that as one of its important business purposes, offers for any form of consideration, a place where two or more persons may congregate, associate or consort for the purpose of “specified sexual activities” or the exposure of “specified anatomical areas” or activities when one or more of the persons is in a state of nudity or semi-nudity. The definition of sexually oriented businesses shall not include an establishment where a medical practitioner, psychologist, psychiatrist, or similar professional person licensed by the state engages in medically approved and recognized sexual therapy.
   (J)   SIGNIFICANT OR SUBSTANTIAL PORTION. A percentage of its activities, space allocation, revenues, advertising, targeting, stock in trade, floor or display space, business receipts, revenues or other business undertakings as to indicate to a reasonable person that the sexually oriented portion of the business is one of its important activities, though not necessarily its only or even primary activity; for this purpose, evidence that 25% or more of its revenues are derived from such sexually oriented activities or materials, or that 25% or more of its interior floor space or display space is devoted to such sexually oriented activities or materials, or that 25% or more of its actual stock in trade regularly displayed and immediately available for use, rental, purchase, viewing or perusal is comprised of such sexually oriented materials, all as defined herein, shall be evidence that a “significant or substantial portion” of the business is devoted to such uses.
   EMPLOYEE. A person who works or performs in and/or for a sexually oriented business, regardless of whether or not the person is paid a salary, wage or other compensation by the operator of the business.
   ESTABLISHMENT. Any of the following:
   (A)   The opening or commencement of any such business as a new business;
   (B)   The conversion of an existing business, whether or not a sexually oriented business, to any of the sexually oriented businesses defined in this chapter;
   (C)   The addition of any of the sexually oriented businesses defined in this chapter to any other existing sexually oriented business;
   (D)   The relocation of any such sexually oriented business; and
   (E)   The substantial enlargement of any such sexually oriented business.
   NUDITY or STATE OF NUDITY.
   (A)   The appearance or display of human bare buttock, anus, male genitals, female genitals or the areola or nipple of the female breast; or
   (B)   A state of dress which fails to opaquely and fully cover a human buttock, anus, male or female genitals, pubic region or areola or nipple of the female breast.
   OPERATOR. The owner, permit holder, custodian, manager, operator or person in charge of any permitted or licensed premises.
   PERMITTED OR UNPERMITTING PREMISES. Any premises that requires a license and/or permit and that is classified as a sexually oriented business.
   PERMITTEE and/or LICENSEE. A person in whose name a permit and/or license to operate a sexually oriented business has been issued as well as the individual listed as an applicant on the application for a permit and/or license.
   PERSON. An individual, proprietorship, partnership, corporation, association or other legal entity.
   PUBLIC BUILDING REGULARLY FREQUENTED BY CHILDREN. Any building owned, leased or held by the United States, the state, the county, the city, any special district, school district or any other agency or political subdivision of the state or the United States, which building is used as a library, community center, children’s center or any other use having special attraction to children, or which building is often visited by children for social activities unaccompanied by their parents or other adult custodians.
   PUBLIC PARK OR RECREATION AREA. Public land which has been designated for park or recreational activities including but not limited to a park, playground, nature trails, swimming pool, reservoir, athletic field, basketball or tennis courts, open space wilderness areas, or similar public land within the city which is under the control, operation or management of the city park and recreation authorities.
   RELIGIOUS INSTITUTION. Any church, synagogue, mosque, temple or building which is used primarily for religious workshop and related religious activities.
   RESIDENTIAL DISTRICT. An area zoned for single-family homes, duplexes, town homes, multiple-family residences, mobile home parks or subdivisions, and recreational vehicle parks, as defined in the Tulare City Zoning Ordinance.
   SCHOOL. Any public or private educational facility including but not limited to child day care facilities, nursery schools, preschools, kindergartens, elementary schools, primary schools, intermediate schools, junior high schools, middle schools, high schools, vocational schools, secondary schools, continuation schools, special education schools, junior colleges and universities. SCHOOL includes the school grounds, but does not include the facilities used primarily for another purpose and only incidentally as a school.
   SEMI-NUDE. A state of dress in which clothing covers no more than the genitals, pubic region and areolae of the female breast, as well as portions of the body covered by supporting straps or devices.
   SEXUALLY ORIENTED BUSINESS. An adult arcade, adult bookstore, adult novelty shop, adult video store, adult cabaret, adult motel, adult motion picture theater, adult theater, massage parlor, sexual encounter establishment, escort agency or nude model studio.
   SPECIFIED ANATOMICAL AREAS. Any of the following:
   (A)   Less than completely and opaquely covered human genitals, pubic region, buttocks, anus, or female breasts below a point immediately above the top of the areolae; and/or
   (B)   Human male genitals in a discernibly turgid state, even if completely and opaquely covered.
   SPECIFIED SEXUAL ACTIVITIES. Any of the following:
   (A)   The fondling or other intentional touching of buttocks for purpose of sexual arousal, or fondling or other intentional touching of human genitals, pubic region, anus or female breasts;
   (B)   Sex acts, normal or perverted, actual or simulated, including intercourse, oral copulation or sodomy;
   (C)   Masturbation, actual or simulated;
   (D)   Human genitals in a state of sexual stimulation, arousal or tumescence; and/or
   (E)   Excretory functions as part of or in connection with any of the activities set forth in divisions (A) through (D) of this definition.
   SUBSTANTIAL ENLARGEMENT OF A SEXUALLY ORIENTED BUSINESS. An increase in the floor areas occupied by the business as the floor areas existed on the affected date of this chapter.
   TRANSFER OF OWNERSHIP OR CONTROL OF A SEXUALLY ORIENTED BUSINESS. Any of the following:
   (A)   The sale, lease or sublease of the business; and/or
   (B)   The transfer of securities which constitute a controlling interest in the business, whether by sale, exchange or similar means.
(1995 Code, § 5.88.050) (Ord. 01-1872, passed - -2001)

§ 5.88.050 Permit required.

   No person shall operate, maintain, manage or conduct a sexually oriented business without a valid sexually oriented business permit issued by the city for the particular type of sexually oriented business.
(1995 Code, § 5.88.060) (Ord. 01-1872, passed - -2001)

§ 5.88.060 Application for permit.

   (A)   The city’s designee is responsible for granting, denying, revoking, renewing, suspending and canceling sexually oriented business permits for proposed or existing oriented businesses.
   (B)   The city’s designee shall be the City Manager, or any other officer or employee designated in writing by the City Manager to deal with the provisions of this chapter.
   (C)   An application for a permit must be made on a form provided by the city.
   (D)   The completed application shall contain the following information and shall be accompanied by the following documents:
      (1)   If the applicant is:
         (a)   An individual; the individual shall state his or her legal name, any aliases and date of birth;
         (b)   A partnership; the partnership shall state its complete name, and the names of all general partners; and
         (c)   A corporation; the corporation shall state its complete name, the names and capacity of all officers, directors and the name and address of the registered corporate agent for service of process.
      (2)   If the applicant intends to operate the sexually oriented business under a name other than that on the application, he or she must state the sexually oriented business’ fictitious name;
      (3)   A statement as to whether the applicant or any other individuals identified in the application, excluding any agent for service of process who is not also listed as a director or officer, has had a previous permit under this chapter, or any other similar sexually oriented business ordinance of the city, denied, suspended or revoked, including the name and location of the sexually oriented business for which the permit was denied, suspended or revoked, as well as the date of the denial, suspension or revocation;
      (4)   A statement as to whether the applicant or any other individuals identified in the application, excluding any agent for service of process who is not also listed as a director or officer, has been a sole proprietor, general partner, officer or director of a sexually oriented business that has had a previous permit under this chapter, or any other similar sexually oriented business ordinance of the city has been suspended or revoked by the city, including the name and location of the sexually oriented business for which the permit was denied, suspended or revoked, as well as the date of denial, suspension or revocation;
      (5)   The name(s) of the responsible person(s) who will be on the premises to act as manager during the times that the business is open, or a statement that the applicant has not yet selected the manager(s);
      (6)   The classification, as defined in this chapter, of the sexually oriented business for which the applicant is seeking a permit;
      (7)   The location of the proposed sexually oriented business, including a legal description of the property, street address and telephone number(s) currently in service;
      (8)   The applicant’s address;
      (9)   A recent photograph of the applicant;
      (10)   The applicant’s driver’s license or permit number or identification number and Social Security number and/or the applicant’s state or federally issued tax identification number;
      (11)   A clearly legible sketch or diagram showing the configuration of the premises all improvements to the site including parking, landscaping, sign configuration and location and outdoor lighting, including a statement of total floor space and its purpose, occupied by the business. The sketch or diagram need not be professionally prepared, but it must be drawn to a designated scale or drawn with marked dimensions of the interior of the premises to an accuracy of plus or minus six inches;
      (12)   A certificate and straight-line drawing prepared within 30 days prior to application depicting the building and the portion thereof to be occupied by the sexually oriented business, and:
         (a)   The property line of any other sexually oriented business within 1,500 square feet of the main primary entrance of the sexually oriented businesses for which a permit is requested; and
         (b)   The property lines of any church, school, park, residential zone or use within 1,500 square feet of the primary entrance of the sexually oriented businesses.
      (13)   A diagram of the off-street parking areas and premises entries of the sexually oriented business showing the location of the lighting system required pursuant to this chapter; and
      (14)   Each individual listed on the application pursuant to § 5.88.060(D), excluding any agent for service of process who is not also listed as a director or officer, shall sign the application.
   (E)   The applicant shall be required to pay a non-refundable application fee of $100 at the time of filing an application pursuant to this chapter.
(1995 Code, § 5.88.070) (Ord. 01-1872, passed - -2001)
Editor’s note:
   For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

§ 5.88.070 Continuing permit obligations.

   (A)   The fact that a person possesses other types of state or city permits and/or licenses does not exempt him or her from the requirement of obtaining a sexually oriented business permit.
   (B)   By applying for a permit under this chapter, the applicant shall be deemed to have consented to the provisions of this chapter and to the exercise by the city or its designee, the Chief of Police’s office, and all other city departments charged with enforcing the laws, ordinances and codes applicable in the city of their respective responsibilities under this chapter.
   (C)   An operator shall promptly update, correct or supplement the information contained in the application for a sexually oriented business permit on file with the city as necessary to keep the information contained therein accurate.
(1995 Code, § 5.88.080) (Ord. 01-1872, passed - -2001)

§ 5.88.080 Filing of the completed application.

   (A)   Upon receipt of a complete application properly filed with the city and upon payment of the non-refundable application fee, the city or its designee shall immediately stamp the application as received on that date.
   (B)   If the city designee determines that the applicant has completed the application improperly, or otherwise deems the application to be incomplete, the city designee shall, within 15 days of receipt of the original application, notify the applicant of the fact and, on request of the applicant, grant the applicant an extension of time 15 days or less to submit a complete application. In addition, the applicant may request an extension of time, not to exceed 15 days, of the time for the city designee to act on the application. The time period for granting or denying a permit shall be stayed during the period in which the applicant is granted an extension of time.
(1995 Code, § 5.88.090) (Ord. 01-1872, passed - -2001)

§ 5.88.090 Issuance of permit.

   Within 30 business days of receipt of a completed application, the city shall issue a sexually oriented business permit upon verification of the following facts:
   (A)   The location of the business complies with all applicable zoning laws;
   (B)   The configuration of the premises, as set out in the sketch or plan submitted with the application, does not reveal any violation of applicable health, zoning, fire and safety laws of the State of California and ordinances of the City of Tulare applicable thereto, including those set out in this chapter;
   (C)   The applicants or individuals identified therein, excluding any agent for service of process who is not also listed as a director or officer, are not otherwise disqualified from lawful operation of a sexually oriented business pursuant to any state, county, federal or local law, including those set out in this chapter;
   (D)   The applicant is 18 years of age or older;
   (E)   The applicant has provided all information required by this chapter, none of which is known to the city to be incorrect;
   (F)   The application or permit fees required by this chapter have been paid; and
   (G)   Applicant has no prior conviction of sexually related convictions listed in § 5.88.010.
(1995 Code, § 5.88.100)

§ 5.88.100 Processing the completed application.

   The city, or its designee, shall grant or deny a completed application for a sexually oriented business permit within 30 business days from the date city receives completed application. Upon the expiration of the thirtieth day, unless the city or its designee has given written notice to the applicant, the application shall be deemed granted and the operator shall be excused from the requirement that a duly issued permit be posted at the premises until such time as the permit is issued pursuant to this section.
(1995 Code, § 5.88.110)

§ 5.88.110 Notification of permit denial; subsequent application.

   If the city, or its designee, denies the application, he or she shall notify the applicant of the denial in writing and state the reason(s) for the denial. Any subsequent application which has been supplemented to cure the grounds for prior denial shall be treated as a new application.
(1995 Code, § 5.88.120)

§ 5.88.120 Annual permit fee.

   (A)   The annual fee for a sexually oriented business permit is $100 to partially offset the costs of monitoring and policing the operations of the business entities involved.
   (B)   The city is here by determines that the actual cost of monitoring and policing each such business is at least that amount.
   (C)   The fee shall be due yearly on the anniversary of the issuance of the permit and shall be deemed delinquent 30 days thereafter.
(1995 Code, § 5.88.130)

§ 5.88.130 Inspection.

   Every operator shall permit representatives of the city and/or Police, Fire or Health Departments to inspect the premises of a sexually oriented business for the purpose of insuring compliance with the law at any time it is occupied or open for business.
(1995 Code, § 5.88.140)

§ 5.88.140 Administrative and judicial review of permit denial, suspension or revocation.

   (A)   Administrative appeal to the City Council. After denial of an application or suspension or revocation of a permit, the applicant or permittee may seek prompt review of the administrative action through the City Council, under the provisions of Tulare Municipal Code §§ 5.04.370 et seq.
   (B)   Expedited review of free speech claims. An administrative appeal shall be heard and decided at the next regularly scheduled City Council meeting when the written request for an administrative appeal alleges that the administrative action constitutes a violation of the applicant or permittee’s state or federal constitutional rights to free speech, press or expression. If affirmed by the City Council, the administrative action is subject to prompt review by the Superior Court for the State of California, in and for the County of Tulare, pursuant to Cal. Code of Civil Procedure § 1094.8.
(1995 Code, § 5.88.150)

§ 5.88.150 Transfer of permit.

   (A)   A permittee shall not operate sexually oriented business under the authority of a permit at any place other than the address designated in the application for permit.
   (B)   A permittee shall not transfer his or her permit to another person unless and until such other person satisfied the following requirements:
      (1)   Obtains an amendment to the permit from the city or its designee, which provides that he or she is now the permittee, which amendment may be obtained only if he or she has completed and properly filed an application with the city or its designee, setting for the information called for under § 5.88.060 of this chapter in the application; and
      (2)   Pays a transfer fee of 50% of the annual permit fee set by this chapter.
   (C)   No permit may be transferred during the pendency of administrative procedures following notice by the city or its designee to the permittee that suspension or revocation proceedings have been or will be brought against the permittee, until the proceedings have been completed, withdrawn or otherwise canceled.
   (D)   Permittee shall not transfer a permit whether directly, or indirectly in violation of this section is hereby declared void, and the permit shall be considered abandoned and shall automatically revert to the city.
(1995 Code, § 5.88.160)

§ 5.88.160 Registration of new employees.

   (A)   As a further condition of approval of every sexually oriented business permit issued pursuant to this chapter, every owner operator shall register every employee or independent contractor working on its premises with the Police Department within five business days of the commencement of the employee’s period of employment at the sexually oriented business.
   (B)   Each employee/independent contractor shall be required to provide two recent color passport quality photographs and shall allow himself or herself to be fingerprinted by the Police Department for purposes of identification. In addition, each new employee/independent contractor shall provide the following information on a form provided by the Police Department:
      (1)   Name, current resident address and telephone number;
      (2)   Date of birth;
      (3)   Social Security number;
      (4)   Height, weight, color of eyes and hair; and
      (5)   Stage name (if applicable) and other aliases used within the previous two years.
   (C)   The information provided for purposes of this section shall be maintained by the Police Department as confidential information, and shall not be disclosed as public record unless pursuant to an order issued by a court of competent jurisdiction.
   (D)   Each owner or operator of a sexually oriented business shall maintain a current register of names of all employees and independent contractors currently employed by or working at the sexually oriented business, and shall disclose such registration for inspection by any designated city representative for purposes of determining compliance with this section.
   (E)   Failure to register each new employee/ independent contractor within five days of commencement of employment, or to maintain a current register of the names of all employees shall be deemed a violation of the conditions of the permit and may be considered grounds for suspension.
(1995 Code, § 5.88.165) (Ord. 01-1875, passed - -2001)

§ 5.88.170 Business operation.

   (A)   Visibility.
      (1)   The entire interior of an adult arcade, adult bookstore, adult novelty store, adult cabaret, adult video arcade, nude model studio and any non-conforming sexual encounter establishment and the entire concession area of an adult motion picture theater or adult theater, the entire common areas of an adult motel and the entire exhibition area of an adult motion picture theater or adult theater, shall be visible upon entrance to such areas.
      (2)   Visibility from the entrance shall not be obstructed by any curtain, door, wall, merchandise rack or any other thing.
      (3)   No partially or fully enclosed booths or partially or fully concealed booths shall be maintained within the sexually oriented business.
      (4)   No patrons shall be permitted access to any area of the premises not visible from the entrance.
      (5)   Customers, patrons or visitors of adult arcades shall not be allowed to stand idly by in the vicinity of any such video booths, or from remaining in the common area of such business, other than the restrooms, who are not actively engaged in shopping for or reviewing the products available on display for purchaser viewing. Signs prohibiting loitering shall be posted in prominent places in and near the video booths.
      (6)   All areas of the sexually oriented business shall be illuminated at a minimum of the following foot-candles, minimally maintained and evenly distributed at ground level:
 
Area
Foot-Candles
Bookstores and other retail establishments
20
Theaters and cabarets
5 (except during performances, at which times lighting shall be at least 1.25 foot-candles
Arcades
10
 
      (7)   All off-street parking area and premise entries of the sexually oriented business shall be illuminated from dusk to closing hours of operation with a lighting system which provides an average maintained horizontal illumination of five foot candles of light on the parking surface and/or walkways. The required lighting level is established in order to provide sufficient illumination of the parking areas and walkways serving the sexually oriented business for the personal safety of patrons and employees and to reduce the incidence of vandalism and criminal conduct. The lighting shall be shown on the required sketch or diagram of the premises.
   (B)   Exceptions to visibility requirements.
      (1)   Section 5.88.170(A) shall not apply to those areas of a sexually oriented business to which only employees are permitted access and patrons are excluded and which cannot be viewed from any area accessible to patrons.
      (2)   Section 5.88.170(A) shall not apply to a restroom; however, no restroom shall contain any merchandise, materials, product, or service referenced in § 5.88.040 above.
   (C)   Private viewing booths or rooms.
      (1)   No viewing room or booth of an adult arcade or adult video arcade may be occupied by more than one person at any time.
      (2)   The walls or partitions between viewing rooms or booths shall be maintained in good repair at all times, with no holes between any two such rooms such as would allow viewing from one booth into another or such as to allow physical contact of any kind between the occupants of any two such booths or rooms.
      (3)   The floors, seats, walls and other interior portions of all viewing rooms or booths shall be maintained clean and free from waste and bodily secretions.
   (D)   Business hours.
      (1)   A sexually oriented business shall be open only between the hours of 9:00 a.m. to midnight on any particular day.
      (2)   At all times that any patron is present inside the premises, at least one manager shall be situated at a location within the premises so as to allow her or him an obstructed view of the entire area accessible to patrons. Within those sexually oriented businesses lawfully configured to include more than one open room accessible to patrons, such as an adult theater with both a concession area and an exhibition area, or various common areas of an adult motel, sufficient additional managers shall be present as necessary to allow management personnel to maintain an unobstructed view of the entirely at all times of all areas accessible to patrons.
      (3)   Every permittee shall ensure that all employees are familiar with the provisions of this chapter as amended from time to time and with all other regulations adopted by the city related to sexually oriented businesses.
   (G)   Required physical modification to premises.
      (1)   Every permittee shall ensure that all employees are familiar with the provisions of this chapter as amended from time to time and with all other regulations adopted by the city related to sexually oriented businesses.
      (2)   The reasonable period of time shall normally be 30 days from the effective date of the ordinance to file the appropriate plans and designs with the city, and up to 90 days thereafter for completion of the modifications.
      (3)   Every permittee shall ensure that all employees are familiar with the provisions of this chapter as amended from time to time and with all other regulations adopted by the city related to sexually oriented businesses.
   (H)   Separate restrooms. The sexually oriented business shall provide and maintain separate restroom facilities for male patrons and employees, and female patrons and employees. Male patrons and employees shall be prohibited from using the restroom(s) for females, and female patrons and employees shall be prohibited from using the restroom(s) for males, except to carry out duties of repair, maintenance and cleaning of the restroom facilities. The restroom(s) shall be free from any adult material. Restroom(s) shall not contain television monitors or other motion picture or video projection, recording or reproduction equipment. The foregoing provisions of this paragraph shall not apply to a sexually oriented business which deals exclusively with sale or rental of adult material which is not used or consumed on the premises, such as an adult bookstore or adult video store, and which does not provide restroom facilities to its patrons or the general public.
   (I)   No alcohol. No alcoholic beverages shall be served or consumed on the premises of any sexually oriented business.
(1995 Code, § 5.88.170) (Ord. 01-1872, passed - -2001)

§ 5.88.180 Prohibitions regarding minors and sexually oriented businesses.

   It shall be unlawful and a person commits a misdemeanor if he or she operates or causes to be operated a sexually oriented business, regardless of whether or not a permit has been issued for the business under this chapter, and knowingly, or with reasonable cause to know, permits, suffers or allows:
   (A)   Admittance of a person under 18 of age to the business premises;
   (B)   A person under 18 years of age to remain at the business premises;
   (C)   A person under 18 years of age to purchase goods or services at the business premises;
   (D)   A person who is under 18 years of age to work at the businesses premises as an employee; and
   (E)   The entrance to any sexually oriented business shall be designed in a manner that obscures the view of the interior of the premises from minors outside the premises so as to prohibit minors from viewing or seeing any material, conduct or activities which depict, describe or display “specified sexual activities” or “specified anatomical areas”.
(1995 Code, § 5.88.180) (Ord. 01-1872, passed - -2001)

§ 5.88.190 Display regulations.

   (A)   No display or exhibit depicting or describing “specified sexual activities” or “specified anatomical areas” shall be placed in, or at the site of the subject premises in such a manner as to be visible from the exterior of the premises.
   (B)   The building entrance to a sexually oriented business shall be clearly and legibly posted with a notice indicating that persons under 18 years of age are precluded from entering the premises. The notice shall consist of letters no less than one inch in height.
   (C)   The building entrance to a sexually oriented business shall be clearly and legibly posted with a notice indicating that no alcoholic beverages are to be served or consumed on the premises. The notice shall consist of letters no less than one inch in height.
   (D)   The building entrance to a sexually oriented business shall be clearly and legibly posted with a notice indicating business’ hours of operation.
(1995 Code, § 5.88.190) (Ord. 01-1872, passed - -2001)

§ 5.88.200 Additional requirements.

   The following additional requirements shall pertain to sexually oriented business providing live entertainment depicting specified anatomical areas or involving specified sexual activities.
   (A)   No person shall perform live entertainment for patrons of a sexually oriented business except upon a stage at least 18 inches above the level of the floor which is separated by a distance of at least ten feet from the nearest area occupied by patrons, and no patron shall be permitted within ten feet of the stage while the stage is occupied by an entertainer. ENTERTAINER shall mean any person who is an employee or independent contractor of the sexually oriented business, or any person who, with or without any compensation or other form of consideration, performs live entertainment for patrons of a sexually oriented business.
   (B)   The sexually oriented business shall provide separate dressing room facilities for entertainers which are exclusively dedicated to the entertainers’ use.
   (C)   The sexually oriented business shall provide an entrance/exit for entertainers which is separate from the entrance/exit used by patrons.
   (D)   The sexually oriented business shall provide access for entertainers between the stage and dressing rooms which is completely separated from the patrons. If each separate access is not physically feasible, the sexually oriented business shall provide a minimum three foot wide walk aisle for entertainers, between the dressing room area and the stage, with a railing, fence, or other barrier, separating the patrons and the entertainers, capable of (and which actually results in) preventing any physical contact between patrons and entertainers.
   (E)   No entertainer, either before, during or after performances, shall have physical contact with any patron and no patron shall have physical contact with any entertainer either before, during or after performances by such entertainer. This division shall only apply to physical contact on the premises of the sexually oriented business.
   (F)   Fixed rail(s) at least 30 inches in height shall be maintained establishing the separations between entertainers and patrons required by this division.
   (G)   No patron shall directly pay or give any gratuity to any entertainer and no entertainer shall solicit any pay or gratuity from any patron.
   (H)   No owner or other person with managerial control over a sexually oriented business (as that term is defined herein) shall permit any person on the premises of the sexually oriented business to engage in a live showing of the human male or female genitals, pubic area or buttocks with less than a fully opaque coverage, and/or the female breast with less than a fully opaque coverage over any part of the areola.
   (I)   Sexually oriented businesses featuring live entertainment shall provide at least one security guard at all times while the business is open. If the occupant limit of the premises is greater than 35 persons, an additional security guard shall be on duty. Additional security guards may be required if the occupancy limit of the premises is greater than 70 persons. Security guard(s) shall be charged with preventing violations of law and enforcing compliance by patrons of the requirements of these regulations. Security guards shall be uniformed in such a manner so as to be readily identifiable as a security guard by the public and shall be duly licensed as a security guard as required by applicable provisions of state law. No security guard required pursuant of this division shall act as a door person, ticket seller, ticket taker, admittance person or sole occupant of the manager’s station while acting as a security guard.
   (J)   The foregoing applicable requirements of this section shall be deemed conditions of sexually oriented business regulatory permit approvals, and failure to comply with every such requirement shall be grounds for revocation of the permit issued pursuant to these regulations.
   (K)   Every permittee of a sexually oriented business which provides live entertainment depicting specified anatomical areas or involving specified sexual activities must maintain a register of all persons so performing on the premises. The register shall be available for inspection during regular business hours by any designee by the City of Tulare.
(1995 Code, § 5.88.200) (Ord. 01-1875, passed - -2001; Ord. 01-1872, passed - -2001)

§ 5.88.210 Exemptions.

   (A)   It is a defense to prosecution for any violation of this chapter that a person appearing in a state of nudity did so in a modeling class operated:
      (1)   By a college, junior college or university supported entirely or partly by taxation;
      (2)   By a private college or university which maintains and operates educational programs in which credits are transferable to a college, junior college or university supported entirely or partly by taxation; and
      (3)   In a structure:
         (a)   Which has no sign visible from the exterior of the structure and no other advertising that indicates a nude person is available for viewing;
         (b)   Where, in order to participate in a class, a student must enroll at least three days in advance of the class; and/or
         (c)   Where no more than one nude model is on the premises at any one time.
   (B)   It is a defense to prosecution for a violation of this chapter that an employee of a sexually oriented business, regardless of whether or not is permitted under this chapter, exposed any specified anatomical area during the employee’s bonafide use of a restroom, or during the employee’s bonafide use of a dressing room which is accessible only to employees.
(1995 Code, § 5.88.210) (Ord. 01-1872, passed - -2001)

§ 5.88.220 Criminal penalties and additional legal, equitable and injunctive relief.

   (A)   If any person fails or refuses to obey or comply with or violates any of the provisions of this chapter, the person, upon conviction of the offense, shall be guilty of a misdemeanor and shall be punished by a fine not to exceed $500 or by imprisonment not to exceed 60 days in the jail, or both, in the discretion of the court. Each violation or noncompliance shall be considered a separate and distinct offense. Further, each day of continued violation or noncompliance shall be considered as a separate offense.
   (B)   Nothing herein contained shall prevent or restrict the city from taking such other lawful action as is necessary to prevent or remedy any violation or noncompliance Such other lawful actions shall include, but shall not be limited to, a nuisance abatement proceeding pursuant to Chapter 7.28 of the Tulare Municipal Code, a civil nuisance abatement or equitable action for injunctive relief or an action at law for damages in any court of competent jurisdiction.
   (C)   All remedies and penalties provided for in this chapter shall be cumulative and independently available to the city, and the city shall be authorized to pursue any and all remedies set forth in this section to the full extent allowed by law.
   (D)   The city shall be entitled to recover all attorneys’ fees and costs incurred in the filing or prosecution of any action or administrative proceeding brought to enforce any provision(s) of this chapter.
(1995 Code, § 5.88.220) (Ord. 01-1872, passed - -2001)

§ 5.88.230 Suspension or revocation of permit.

   (A)   After an investigation, notice and hearing, the City Manager of his or her designee shall suspend or revoke an existing permit, or impose such conditions upon the retention of the permit as shall be found to be necessary to assure the preservation of the public health and safety, if the evidence presented established that one of the following conditions exists:
      (1)   The building, structure, equipment, location or manner of operation of such business does not comply with the requirements of or fails to meet the standards of the health, zoning, fire and safety laws of the State of California and ordinances of the City of Tulare applicable to such business operations.
      (2)   The permittee, his or her employee, agent, partner, director, officer, stockholder or manager has knowingly made any false, misleading or fraudulent statements of material fact in the application for sexually oriented business permit, or in any report or record required to be filed with the city pertaining to the permit for the sexually oriented business, or has violated any rule or regulation duly adopted by the city relating to sexually oriented business, including those set out in this chapter.
      (3)   A court of competent jurisdiction has found that the permittee, his or her employee, agent, partner, director, manager or stockholder has knowingly engaged in, allowed or permitted to be committed any unlawful act of sexual intercourse, sodomy, oral copulation, masturbation or distribution of obscenity, on or in the subject premises.
      (4)   A court of competent jurisdiction has found that the permittee, his or her employee, agent, partner, director, manager or stockholder has knowingly engaged in, allowed, or permitted or allowed to occur unlawful solicitations for sexual intercourse, sodomy, oral copulation, masturbation or distribution of obscenity, on or in the subject premises.
      (5)   A court of competent jurisdiction has found that the permittee, his or her employee, agent, partner, director, manager or stockholder has knowingly engaged in, or permitted or allowed, in or on the premises, the unlawful possession, use or sale of a controlled substance, as defined by the California Uniform Controlled Substance Act, Cal. Health and Safety Code §§ 11000 et seq., as amended from time to time.
      (6)   More than 30 days have elapsed since a tax, fee, fine, any form of regulatory assessment or judgement for monetary damages, irrespective of any other form of relief set out in the judgement, which is to be paid to the city has been imposed against a sexually oriented business, and the sum remains owing.
   (B)   In the event that a permit for a sexually oriented business is revoked pursuant to any applicable law, the premises shall be closed and shall not be used as a sexually oriented business of any classification for a period of one year commencing on the date of revocation. Further, the operators of the sexually oriented business so closed shall be disqualified from operating any other sexually oriented business established thereafter within the city for a period of one year commencing on the date that the permit was revoked.
   (C)   In the event that a permit for a sexually oriented business suspended pursuant to any applicable law, the operators of the subject sexually oriented business from operating the subject sexually oriented business as well as any other sexually oriented business established thereafter within the city during the entire period of such suspension.
(1995 Code, § 5.88.230) (Ord. 01-1872, passed - -2001)

§ 5.88.240 Immunity from prosecution.

   The city and its designee, the Chief of Police’s Office and all other departments and agencies, and all other city officers, agents and employees, charged with enforcement of state and local laws and codes shall be immune from prosecution, civil or criminal, for reasonable, good-faith trespass upon a sexually oriented business while acting within the scope of authority conferred by this chapter.
(1995 Code, § 5.88.240) (Ord. 01-1872, passed - -2001)

§ 5.88.250 Severability.

   If any section, division, paragraph, sentence, clause or phrase in this chapter or any part thereof is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, the decision shall not affect the validity or effectiveness of the remaining portions of this chapter or any part thereof. The City Council hereby declares that it would have passed each section, division, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one or more divisions, paragraphs, sentences, clauses or phrases be declared unconstitutional, invalid or ineffective.
(1995 Code, § 5.88.250) (Ord. 01-1872, passed - -2001)

§ 5.92.010 Purpose and findings.

   The City Council of the City of Tulare finds that mobile vending vehicles pose traffic hazards, public health hazards and impact the safety of residents within the City of Tulare. The intent of the ordinance is to provide clear and concise regulations to insure public safety and prevent traffic and health hazards. This chapter is also intended to preserve the peace, and welfare of the residents of Tulare.
(1995 Code, § 5.92.010) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.020 Definitions.

   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   CHIEF OF POLICE. The Police Chief or his or her designee.
   CITY ATTORNEY. The City Attorney or his or her designee.
   FINANCE DIRECTOR/TREASURER. The City Finance Director/Treasurer or his or her designee.
   GOODS or MERCHANDISE. Includes items and products of every kind and description, including all foods, produce and beverage items.
   HUMAN POWERED DEVICE. Any device moved by human power including but not necessarily limited to any pushcart, wagon, bicycle, tricycle, grocery cart or other wheeled container or conveyance.
   ICE CREAM TRUCK(S) BB. A motor vehicle engaged in the curbside vending or sale of frozen or refrigerated desserts, confections or novelties commonly known as ice cream, or prepackaged candies, prepackaged snack foods or soft drinks.
   MOBILE VENDING VEHICLE. Any vehicle, as defined below, which is equipped or primarily used for retail sales of fruits, vegetables or produce, and/or prepared, pre-packaged or unprepared, unpackaged food of any kind on any public street, alley or highway or private street or alley within the City of Tulare. The inventory of these vehicles is not necessarily limited to edible items and may include non-food sundries. A human powered device is not a MOBILE VENDING VEHICLE.
   MOBILE VENDOR. Any person, as defined in this section, who:
      (1)   Owns, controls, manages and/or leases a vending vehicle; and/or
      (2)   Contracts with a person(s) to drive, operate, prepare foods and/or vend from a food-vending vehicle.
   OPERATOR. Any and all person(s) who drive, operate, prepare foods and/or vend from a food-vending vehicle.
   PERMIT. A permit issued by the Police Department, the Fire Department or a tax certificate issued by the Finance Department.
   PERSON. Any natural person, firm, partnership, association, corporation or other entity of any kind or nature.
   PLANNING AND BUILDING DIRECTOR. The Director of the Planning and Building Departments or his or her designee.
   PUBLIC PROPERTY. Any real property, or interest therein, owned, leased, operated or otherwise controlled by the City of Tulare other than a street, alley, parkway or sidewalk.
   RESTOCKING. Any transfer of goods or merchandise to a mobile vending vehicle from any other person or vehicle and includes, but is not limited to loading and delivery.
   RISK MANAGER. The city’s Risk Manager or his or her designee.
   VEHICLE. Pursuant to Cal. Vehicle Code § 670, vehicle shall mean a device by which any person or property may be propelled, moved or drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or tracks.
   VEND or VENDING. Soliciting, displaying or offering produce, fruits, vegetables, prepared food, pre-packaged food or non-food sundries of any kind for sale or barter or exchange from a vehicle on a public or private street, alley, highway or public place within the City of Tulare and includes the movement or standing of a vending vehicle for the purpose of searching for, obtaining or soliciting retail sales of produce, fruits, vegetables, prepared food, pre-packaged food or non-food sundries, including but not limited to goods, wares or merchandise.
   VENDOR. Any person who engages in the act of vending from a vehicle or who drives or otherwise operates any such vehicle for the purpose of vending therefrom.
(1995 Code, § 5.92.020) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.030 Permit required.

   No person shall own, control, manage, lease or contract with other persons for the operation of a vending vehicle in the City of Tulare without the appropriate valid permit issued pursuant to the provisions of this chapter in addition to any other license or permit required by the City of Tulare, the County of Tulare and the State of California.
(1995 Code, § 5.92.030) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.040 Vendor’s permit required.

   (A)   Any person desiring to obtain a vendor’s permit to engage in the vending of goods or merchandise from a vehicle, or driving of such vehicle shall, pursuant to this section, submit an application to the city’s Finance Department. Such application shall be accompanied by a non-refundable application fee in such amount established by resolution of the City Council. The permit shall be subject to renewal on a semi-annual basis.
   (B)   An application for a permit under this section shall furnish the following information and documentation as part of or in conjunction with such application:
      (1)   The present or proposed address from which the business is or is to be conducted, including the location for, restocking and overnight parking of the mobile vending unit;
      (2)   The full and true name under which the business will be conducted;
      (3)   The full and true name and any other names used by the applicant;
      (4)   The present residence address and telephone number of the applicant;
      (5)   California driver’s license number of the applicant;
      (6)   Acceptable written proof that the applicant is at least 18 years of age;
      (7)   The applicant’s height, weight, color of eyes and hair and date of birth;
      (8)   The business, occupation or employment history of the applicant for the three-year period immediately preceding the date of the application;
      (9)   The permit history of the applicant, for the three-year period immediately preceding the date of the filing of the application, including whether such applicant, in previously operating in this or any other city, county, state or territory, has ever had any similar license or permit, or franchise revoked or suspended, and if so, the circumstances of such suspension or revocation;
      (10)   Written proof of insurance pursuant to requirements of § 5.92.150 of this chapter shall be provided to the City Attorney or Risk Manager;
      (11)   When any change occurs regarding the written information required in this chapter, prior to issuance of a permit, the applicant shall give written notification of the change to the city’s Finance Department within two weeks after the change; and
      (12)   Where the applicant intends to or owns, operates and drives his or her own vehicle, an operator’s permit application and permit fee must be submitted. However an owner-operator need not remit a separate vender’s fee.
(1995 Code, § 5.92.040) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.050 Operator’s permit required - Application for operator’s permit; contracts; required fee.

   Any person desiring to obtain an operator’s permit to conduct or otherwise operate the business of vending goods or merchandise from a vehicle pursuant to this section shall make application to the City Finance Director/Treasurer or his or her designated representative. The application shall be accompanied by a non-refundable application fee in an amount as established by resolution of the City Council. Application fees shall be paid and applications for permit renewal shall be made on a semi-annual basis. Application fees are non-refundable. Each applicant for an operator’ s permit shall furnish the following information and documentation as part of or in conjunction with the application:
   (A)   The present or proposed address from which the business is to be conducted;
   (B)   The full and true name under which the business will be conducted;
   (C)   The full and true name and any other names used by the applicant;
   (D)   The present residence and business addresses and telephone numbers of the applicant;
   (E)   A description of the goods or merchandise, which the business will vend;
   (F)   The number of vehicles to be owned, operated or controlled by the applicant and the makes, body styles, years, serial and engine numbers, state license plate numbers and names and addresses of the registered and/or legal owners of each vehicle; and
   (G)   A description of the logo, color scheme, insignia and any other distinguishing characteristics of the applicant’s vehicles.
(1995 Code, § 5.92.050) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.060 Issuance of permit.

   The City of Tulare Finance Department shall issue the vendor’s permit within 14 days after receiving the completed application, providing all of the following requirements have been met:
   (A)    The required fees have been paid;
   (B)    The application conforms in all respects to the provisions of this section;
   (C)    The applicant has not made a material misrepresentation of fact in the application;
   (D)    The applicant has not had a similar permit denied or revoked by the City of Tulare within a period of one year prior to the date of such application; and
   (E)    The applicant does not have any outstanding debt owed to the City of Tulare.
(1995 Code, § 5.92.060) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.070 Denial of permit.

   (A)   All conditions of § 9.52.060 must be met before the vender or operator permit is issued. Written notice of denial will be provided by the City of Tulare and will indicate grounds for denial. Notice of denial shall be deemed served on the date of personal service or when the notice is deposited in the United States mail, postage prepaid, and addressed to the applicant at his or her address as set forth in the permit application.
   (B)   Any applicant whose application for a vendor’s or operator’s permit has been denied by the City of Tulare may appeal the denial to the City Manager by filing a written notice of appeal with the City Manager’s office no later than ten days following service of this notice of the decision. Notice of appeal must be accompanied by the appeal fee and is deemed filed with the city on the date of receipt by the City of Tulare. The appeal fee shall be set by resolution of the City Council.
   (C)   No person or entity whose permit request is denied on appeal shall be eligible to re-apply for a period of one year from the date of the denial of his or her permit request.
(1995 Code, § 5.92.070) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.080 Revocation of permit.

   Any vendor’s or operator’s permit may be revoked by the City of Tulare upon a showing of good cause. Good cause may be found, but is not limited to, any of the following:
   (A)   Providing false information as a basis for permit issuance;
   (B)   Failure of the permittee, or any employees or subcontractors of the permittee, to comply with the regulations set forth in this chapter;
   (C)   Conviction of a violation, or plea of guilty or nolo contendere, by the permittee, or any employee, subcontractor or independent contractor of the permittee, of any state law or municipal ordinance while in the course of conducting vending operations from a vehicle pursuant to the permit; and
   (D)   Conviction of a violation, or a plea of guilty or nolo contendere, by the permittee of any applicable provision or requirement of this chapter.
(1995 Code, § 5.92.080) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.090 Notice of revocation.

   (A)   Notification of the permit holder shall be made either by personal delivery or by regular mail, addressed to the permit holder at the permit holder’s residence address as set forth on the application for a permit. Service shall be deemed made on the permit holder on the date personally delivered or on the date of mailing. A permit holder may appeal the revocation to the City Manager by filing a written notice of appeal with the City Manager within ten days following the date of service of the decision and payment of the appeal fee as prescribed by resolution of the City Council. The date of filing of the notice of appeal shall be the date the notice and appeal fee are received by the City of Tulare. If a timely appeal is filed, the revocation shall be stayed pending the decision of the City Manager. Otherwise the suspension or revocation shall become effective immediately upon expiration of the appeal period.
    (B)   No person or entity whose permit is revoked shall be eligible to apply for a new permit for a period of one year following the revocation.
(1995 Code, § 5.92.080.1) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.100 Appeals.

   Revocation shall not be effective until expiration of the appeal period. Upon receipt of a timely request for a hearing on appeal, the City Manager or his or her designated representative shall hear the appeal within 20 days of the request and shall provide the appellant not less than five-days’ advance notice of the hearing. The decision of the City Manager shall be based upon those criteria as set forth in this chapter, which is applicable to the issuance or revocation of the permit. The appellant shall be notified of the decision of the City Manager by mailed, written notice. The decision of the City Manager shall be final. No revocation of a permit pursuant to this chapter shall be deemed effective during the pendency of a timely filed appeal until the date of mailing of the City Manager’s decision; provided, however, no permit holder shall operate during any period of time in which the insurance coverage required by this chapter is not in full force and effect.
(1995 Code, § 5.92.090) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.110 Enforcement.

   The Planning and Building Director, the Finance Director, the Fire Chief and the Chief of Police and their designees have the authority to enforce the provisions of this chapter.
(1995 Code, § 5.92.100) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.120 Temporary special events permit.

   Peddlers and vendors wishing to conduct business at any special event shall apply to the city for a temporary vending license. Application for such a license must be made at least 30 days prior to the beginning of the event. Applicants must meet the same application requirements as other peddlers and vendors. The license is valid only for the duration of the special event. Peddlers and vendors granted a temporary license are subject to the same operating regulations as other vendors, except where otherwise specified.
(1995 Code, § 5.92.110) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.130 Trash receptacles and removal.

   (A)   All mobile vending vehicles shall be equipped with refuse receptacles large enough to contain all refuse generated by the operation of such vehicle.
   (B)   The operator of the mobile vending vehicle shall pick up all refuse generated by the operation within a 50-foot radius of the vehicle before the vehicle is moved, all refuse shall be disposed of at an approved solid waste facility.
(1995 Code, § 5.92.120) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.140 Hours of operation.

   (A)   No vehicle or stand used for vending shall remain on public property during non-operating hours. Overnight parking of mobile vending vehicle on a public street or alley is prohibited.
   (B)   No vending shall be permitted by any operator or conducted by a vendor except between the hours of 6:00 a.m. and 6:00 p.m.
(1995 Code, § 5.92.130) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.150 Insurance provisions.

   All operations shall have liability insurance in accordance with the laws of the State of California.
(1995 Code, § 5.92.140) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.160 Noise level.

   (A)   Any use of amplified sound making devices, including vehicle horns, to advertise, draw attention to, or announce the presence of any such vehicle shall comply with the limitations and provisions set forth in the Tulare Municipal Code.
   (B)   Non-amplified sound making devices shall not be used while the vehicle is stopped, parked or otherwise in a stationary position, on any public street in an area zoned for residential use within the city. When used in a residential area, non-amplified sound shall not be audible to a person of normal sensitivity for a distance of more than 500 feet.
(1995 Code, § 5.92.150) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.170 Prohibited conduct.

   (A)   No person shall vend from a mobile vending unit, except an ice cream truck, which is stopped, parked or standing on any public street, alley or highway in any of the following situations:
      (1)   Within 500 feet of any active public school property, park, playground or recreational facility;
      (2)   Within 300 feet of any other mobile vending vehicle which is engaged in the operation of vending;
      (3)   Within 100 feet of an intersection (including public alleys);
      (4)   When the posted speed limit on the public street, alley or highway is greater than 35 mph;
      (5)   When the mobile vending vehicle is parked in violation of any other provision of this code or the California Vehicle Code;
      (6)   When the mobile vending vehicle is duly registered and licensed by the State of California with an unladed weight exceeding 6,000 pounds;
      (7)   When service is provided on the mobile vending unit exposed to the street and/or traffic;
      (8)   When the mobile vending unit is not stopped or parked adjacent to the right side of the roadway;
      (9)   When the prospective customer is standing or sitting in another vehicle;
      (10)   When the prospective customer is located in that portion of the street, alley or highway, which is open to vehicular traffic; or
      (11)   When the mobile vending vehicle is within any parkway, alley, sidewalk or within a no parking area as defined by Tulare Municipal Code Chapter 9.48, or other public property.
   (B)   Re-stocking of a mobile vending vehicle is prohibited on a public street or alley.
   (C)   No mobile vending vehicle shall attach to or receive any utilities from private or public property.
   (D)   No additional lighting other than that required by the California Vehicle Code may be installed or operated on a mobile vending vehicle.
   (E)   Mobile vending units may operate on private property (such as construction sites) for a period of not more than 30 minutes in order to provide meals/snacks for employees. Mobile vending units are not permitted on private property for any other purpose.
   (F)   No vehicle shall be parked, stopped or left standing in any manner, which blocks or impedes vehicular access to any driveway or restricts the free movement of other vehicles upon the public street.
   (G)   Mobile vending unit operators may not provide tables and/or seating for their customers.
   (H)   No vehicle shall be parked or stored when not in use in any manner other than as defined in the California Uniform Retail Food Facilities Law, § 114287.
(1995 Code, § 5.92.160) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.180 Pre-existing businesses.

   This section applies to all businesses or activities regardless of when the business or activity was established. Businesses existing prior to enactment of this section shall file a completed application for a vendor or operator permit or tax certificate within 30 days of enactment of the chapter.
(1995 Code, § 5.92.170) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.190 Nuisance.

   Operators of a mobile vending units in any manner contrary to the provisions of this chapter is unlawful and constitutes a public nuisance. In addition to or in lieu of prosecuting a criminal action, the City Attorney may commence an action or proceeding for the abatement, or removal of the nuisance as provided in Title 7 of the Tulare City Code. The City Attorney may also apply to a court of jurisdiction for abatement or removal of the nuisance, or to restrain or enjoin operation of a mobile vending unit in a manner contrary to the provisions of this chapter.
(1995 Code, § 5.92.180) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.200 Penalty.

   (A)   Every violation of the provisions of this chapter shall be deemed to be a misdemeanor punishable by imprisonment not exceeding six months or by fine not exceeding $1,000, or by both fine and imprisonment. Notwithstanding the classification of a violation of this chapter as a misdemeanor, at the time an action is commenced to enforce the provisions of this chapter, the trial court, upon recommendation of the City Attorney, may reduce the charged offense from misdemeanor to an infraction. Any person convicted of an infraction under this chapter shall be punished by:
      (1)   A fine not exceeding $100 for a first violation;
      (2)   A fine not exceeding $200 for the second violation of this chapter within one year; and
      (3)   A fine not exceeding $500 for each additional violation of this chapter within one year.
   (B)   Each day a violation continues shall be regarded as a new and separate offense.
(1995 Code, § 5.92.190) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.210 Exemptions.

   The requirements of this section shall not apply to:
   (A)   Any person delivering goods or merchandise by vehicle pursuant to an advance order by a business located at a permanent location, regardless of the intended point of sale.
   (B)   Any person engaged in vending of goods or merchandise on public property pursuant to authorization by the City of Tulare. The authorization shall be premised upon a permit, lease, real property license, agreement or other entitlements issued by the city for such a purpose.
(1995 Code, § 5.92.200) (Ord. 02-1908, passed 11-19-2002)

§ 5.92.220 Severability.

   If any section, division, paragraph, sentence, clause or phrase in this chapter or any part thereof is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, the decision shall not affect the validity or effectiveness of the remaining portions of this chapter or any part thereof. The City Council hereby declares that it would have passed each section, division, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one or more divisions, paragraphs, sentences, clauses or phases be declared unconstitutional, invalid or ineffective.
(1995 Code, § 5.92.210) (Ord. 02-1908, passed 11-19-2002)

§ 5.96.010 Purpose.

   (A)   It is the purpose of this chapter to allow retail sales, with a regulatory permit and a retail license, of recreational and medicinal cannabis from persons or entities that are duly licensed and authorized under state and local law in the City of Tulare.
   (B)   Manufacturing, cultivation, distribution, or any other activity required to have a state license, besides a retail license, is not permitted in any zone within the city.
(1995 Code, § 5.96.010) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.020 Cannabis permitted uses and zoning.

   Retail sales shall only be allowed in a storefront, in an area zoned C-4 or C-3, at least 600 feet away from any school, or any other cannabis storefront, and in compliance with all other state and local laws. (See Title 10 for zoning designations.) No distinction shall be made between medicinal and recreational storefronts in this chapter.
(Ord. 2021-02, passed 10-5-2021; Ord. 19-12, passed 4-21-2020)

§ 5.96.030 Commercial cannabis business minimum operational requirements and restrictions.

   The following operational requirements and restrictions shall apply to all commercial cannabis businesses:
   (A)   State law. The commercial cannabis business shall at all times be in compliance with state law and the implementing regulations, as they may be amended from time to time, as well as all required state licenses under state law, and any other applicable state law. The operator shall obtain required licenses under state law prior to opening for business. If the operator uses the approved cannabis operations for commercial recreational cannabis, the operator shall meet or exceed the health and safety requirements of state law in any operations relating to recreational cannabis.
   (B)   Register of employees. The operator shall maintain a current register of the names of persons required to have employee permits. The register shall be available to the City Manager or their designee at all times, and immediately upon request.
   (C)   Signage. Signage which advertises the business shall be allowed. However, there shall be no signage, markings, text, logos, artwork, etc., on the premises, or off-site, which in any way evidences that commercial cannabis businesses are occurring on the property. Interior building signage evidencing commercial cannabis business is occurring on the property is permissible provided the signage is not visible outside of the building. Signage must comply with all other city requirements for signage.
   (D)   Cannabis consumption. No cannabis shall be smoked, ingested or otherwise consumed on the premises. Adequate signage of this prohibition shall be displayed throughout the facility.
   (E)   Alcoholic beverages. Alcohol for personal consumption shall not be provided, stored, kept, located, sold, dispensed, or used on the premises.
   (F)   Distribution. Distribution of cannabis into city limits to a cannabis business shall be conducted according to state law.
   (G)   Minors. It shall be unlawful for any operator to employ any person who is not at least 21 years of age, or any older age if set by the state.
   (H)   Distance separation from schools and residences. Commercial cannabis business shall comply with the distance separation requirements from residences and schools as required by state law. In addition, a cannabis operation shall not be located within 600 feet from any existing residence, school, or proposed school site as identified in the general plan. Measurements shall be from property boundary to property boundary. For purposes of this section, school means any public or private school providing instruction in kindergarten or grades 1 through 12, inclusive, but does not include any private school in which education is primarily conducted in private homes.
   (I)   Hours of operation. Commercial cannabis operations shall be allowed to operate between 8:00 a.m. and 8:00 p.m. Deliveries to the commercial cannabis business may only take place, and must be completed, during regular business hours.
   (J)   Building and related codes. Commercial cannabis operations shall be subject to the following requirements:
      (1)   The premises in which the cannabis business occurs shall comply with all applicable local, state and federal laws, rules, and regulations including, but not limited to, building codes and the Americans with Disabilities Act, as certified by the Building Official of the city. The operator shall obtain all required building permits and comply with all applicable city standards.
      (2)   The responsible party shall ensure that the premises has sufficient electrical load for the storage of cannabis. The use of generators is prohibited other than for temporary emergency use.
      (3)   Employee training records and safety equipment must be maintained, and all equipment must be compliant with state safety regulations in §§ 40100 through 41099, as they may be amended. The Tulare Police Department shall inspect and approve the premises for use of the products prior to city's issuance of a certificate of occupancy, or otherwise prior to opening for business, to ensure compliance with this requirement.
   (K)   Odor control. Cannabis businesses shall provide a sufficient odor absorbing ventilation and exhaust system so that odor generated inside the facility that is distinctive to its operation is not detected outside the premises, outside the building housing the cannabis business, or anywhere on adjacent property or public rights-of-way. As such, Cannabis businesses must install and maintain the following equipment or any other equipment which the City Building Official determines has the same or better effectiveness, if a smell extends beyond a property line:
      (1)   An exhaust air filtration system with odor control that prevents internal odors and pollen from being emitted externally; or
      (2)   An air system that creates negative air pressure between the cannabis facility's interior and exterior so that the odors generated inside the cannabis facility are not detectable outside the cannabis facility.
   (L)   Secure building. All commercial cannabis operations shall occur entirely inside of a building that shall be secure, locked, and fully enclosed, with a ceiling, roof or top. The building shall include a burglar alarm monitored by an alarm company or private security company. The building, including all walls, doors, and the roof, shall be of solid construction meeting the minimum building code requirements for industrial structures (including, without limitation, commercial greenhouse structures), and include material strong enough to prevent entry except through an open door. Notwithstanding the foregoing, the roof may be of solid translucent material provided other security measures exist to ensure that the cannabis operation cannot be seen, heard or smelled beyond the property line. The precise building construction and material to be used shall be identified and provided to the city prior to construction and provided with the application.
   (M)   Premises security. The City Council shall set premises security requirements by resolution and the Chief of Police shall enforce.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.040 Mobile deliveries and business license.

   (A)   Mobile deliveries from a commercial cannabis business with a regulatory permit shall be allowed within the city limits. Commercial cannabis businesses located outside of city limits and who deliver into the city limits must obtain a City of Tulare business license and pay all appropriate fees and taxes when due.
   (B)   All deliveries shall be conducted in accordance with regulations and standards approved by the Chief of Police.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.050 Regulatory permit and retail license required.

   (A)   All commercial cannabis businesses shall be required to have a regulatory permit issued by the City of Tulare and a retail license issued by the state. The City Council may set additional regulatory permit requirements by resolution and the Chief of Police shall enforce said regulations.
   (B)   The total number of regulatory permits issued shall be no more than five. The City Manager shall develop an application process for issuance of regulatory permits.
   (C)   Any commercial cannabis businesses in operation at the time of enactment of this section shall be required to comply with this chapter in order to sell recreational cannabis.
   (D)   Regulatory permits are granted to, and are held in the name of, the responsible party. Regulatory permits are not transferrable or assignable.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.060 Employee permit required.

   (A)   Every employee or independent contractor working at a commercial cannabis business or involved in transportation/delivery related services for a cannabis business shall obtain an employee permit. It shall be the duty of the commercial cannabis business to ensure that employee permits are obtained from the Tulare Police Department prior to the employee or independent contractor commencing work. Persons who are listed as a business owner on a regulatory permit shall not be required to obtain an employee permit if such person also serves as an employee or contractor. All responsible parties, except the business owner, shall be required to obtain an employee permit.
   (B)   Each employee and independent contractor shall be required to provide the following information under penalty of perjury, so that the Tulare Police Department can perform a background check:
      (1)   Name, current resident address, and telephone number;
      (2)   Date of birth;
      (3)   Tax identification number;
      (4)   Height, weight, color of eyes, and hair;
      (5)   Photographs for identification purposes;
      (6)   Be fingerprinted by the Police Department;
      (7)   Such other identification and information as deemed necessary by the Chief of Police and pertinent to the employee permit;
      (8)   Authorization for the city, its agents and employees to seek verification of the information contained within the application;
      (9)   The name of the business owner holding the regulatory permit and the operator for which such person is proposed to work.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.070 Application fees.

   Every new application for a regulatory permit, employee permit, or renewal shall be accompanied by a nonrefundable fee, as established by resolution of City Council. This fee shall be in addition to any other business license, tax, or permit fee imposed by this code or other governmental agencies. The fee shall include an amount to cover the costs of fingerprinting, photographing, background checks as well as general ongoing monitoring for compliance and processing of the application.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.080 Investigation and action on application.

   (A)   Upon the filing of a properly completed application for a regulatory or employee permit and the payment of the fee, the Chief of Police shall conduct an investigation of the application, including a background check of the applicant and all employees and independent contractors. All applicants for a regulatory permit and employee permit shall be required to submit to a fingerprint-based criminal history records check conducted by the Tulare Police Department.
   (B)   For regulatory permits, after the background checks and investigation are complete, and in no case later than 90 days after receipt of a properly completed application, the city shall issue a recommendation that the City Council approve or deny a regulatory permit in accordance with the provisions of this section. The recommendation for approval shall include conditions the city deems reasonable under the circumstances to protect the public health, safety, and welfare of the community. The recommendation shall be forwarded to the City Council for action following any required noticing and public hearings and may be processed concurrently with any other entitlements necessary for the cannabis operation.
   (C)   For employee permits, after the background checks and investigation are complete, and in no case later than 30 days after receipt of a properly completed application, the Chief of Police shall either approve or deny an employee permit. At the discretion of the Chief of Police, employee permits may be conditionally approved pending the background investigation.
(1995 Code, § 5.96.080) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.090 Term of permits and renewals.

   Regulatory and employee permits issued under this chapter shall expire on December 31 each year. Applications for renewal shall be made at least 45 days prior to the expiration date of the permit and shall be accompanied by the nonrefundable fee referenced in this chapter. When made less than 45 days before the expiration date, the expiration of the permit will not be stayed. Applications for renewal shall be acted on similar to applications for permits except that the Chief of Police shall renew annual permits for additional one-year periods if the circumstances and information provided with the initial application have not materially changed. Fees, or portions thereof, shall not be adjusted on a pro-rata basis.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.100 Grounds for denial of regulatory permit.

   The grounds for denial of a regulatory permit shall be one or more of the following:
   (A)   The business or conduct of the business at a particular location is prohibited by any local or state law, statute, rule or regulation.
   (B)   The business owner or operator has been issued a local or state permit related to cannabis operations at any other location in California, or another state, and that permit was suspended or revoked, or the business owner or operator has had disciplinary action relating to the permit.
   (C)   The business owner or operator has knowingly made a false statement of material fact or has knowingly omitted to state a material fact in the application.
   (D)   Consistent with state law or other applicable state law, the business owner or operator, or any responsible person has:
      (1)   Been convicted of a serious or violent offense as listed under Cal. Penal Code §§ 667.5 and 1192.7(c);
      (2)   Been convicted of any of the offenses listed in Cal. Business and Professions Code § 19323;
      (3)   Been convicted of a misdemeanor involving moral turpitude as defined under state law (generally crimes relating to theft and dishonesty) within the five years preceding the date of the application;
      (4)   Been convicted of a felony involving the illegal use, possession, transportation, distribution or similar activities related to controlled substances, as defined in the Federal Controlled Substances Act, unless the individual has received a certificate of rehabilitation as defined in the act; or
      (5)   Engaged in misconduct related to the qualifications, functions or duties of a permittee, such as lying on an application, falsifying legal documents, or anything that would otherwise ban the permittee from obtaining a state license under state law.
   (E)   Consistent with state law or other applicable state law, the business owner or operator has engaged in unlawful, fraudulent, unfair, or deceptive business acts or practices.
   (F)   The business owner or operator is under 21 years of age, or any older other age set by the state.
   (G)   The cannabis operation does not comply with the zoning ordinance standards of the City of Tulare or the development standards set forth in this title.
   (H)   The required annual business license fee, annual regulatory fee or revenue raising fee has not been paid.
   (I)   The number of regulatory permits authorized by this chapter has been reached.
(1995 Code, § 5.96.090) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.110 Grounds for denial of employee permit.

   The grounds for denial of an employee permit shall be one or more of the following:
   (A)   The applicant has been issued a local or state permit related to cannabis production at any other location in California, or another state, and that permit was suspended or revoked, or the applicant has had disciplinary action relating to the permit.
   (B)   Consistent with state law or other applicable law, the applicant has been:
      (1)   Convicted of a serious or violent offense as listed under Cal. Penal Code §§ 667.5 and 1192.7(c);
      (2)   Convicted of any of the offenses listed in Cal. Business and Professions Code § 19323;
      (3)   Convicted of a misdemeanor involving moral turpitude as defined under State law (generally crimes relating to theft and dishonesty) within the five years preceding the date of the application;
      (4)   Convicted of a felony involving the illegal use, possession, transportation, distribution or similar activities related to controlled substances, as defined in the Federal Controlled Substances Act, unless the individual has received a certificate of rehabilitation as defined in state law; or has engaged in misconduct related to the qualifications, functions or duties of a permittee.
   (C)   Consistent with state law or other applicable state law, the applicant has engaged in unlawful, fraudulent, unfair, or deceptive business acts or practices.
   (D)   The applicant has committed any act, which, if done by a permittee, would be grounds for suspension or revocation of a permit.
   (E)   An applicant is under 21 years of age, or any older age set by the state.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.120 Notice of decision and final action.

   (A)   Regulatory permit. Action on the regulatory permit shall be as follows:
      (1)   The Chief of Police shall cause a written notice of his or her recommendation on the issuance or denial of a regulatory permit, and the date and time when the City Council will consider action on the regulatory permit, to be personally delivered or mailed to the applicant by certified United States mail, postage prepaid.
      (2)   Following a public hearing before the City Council, the Council may grant the regulatory permit subject to such conditions as it deems reasonable under the circumstances to protect the public health, safety, and welfare of the community, or it may deny the issuance of the regulatory permit for any of the grounds specified in this section. The decision of the Council shall be final, subject to judicial review.
   (B)   Employee permit. Action on the employee permit shall be as follows: The Chief of Police shall cause a written notice of his or her determination on the issuance or denial of an employee permit to be personally delivered or mailed to the applicant by certified United States mail, postage prepaid. The Chief of Police decision on an employee permit shall be final, subject to judicial review.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.130 Suspension and revocation of regulatory permit or employee permit.

   (A)   Regulatory permit. The City Council may suspend or revoke the regulatory permit of a commercial cannabis operation when any of the following occur:
      (1)   The cannabis operation is conducted in violation of any provision of this chapter, state law, or any other applicable state law;
      (2)   The cannabis operation is conducted in such a manner as to create a public or private nuisance;
      (3)   A failure to pay the regulatory fee or revenue raising fee required by this section;
      (4)   A failure to take reasonable measures to control patron conduct, where applicable, resulting in disturbances, vandalism, or crowd control problems occurring inside of or outside the premises, traffic control problems, or obstruction of the operation of another business;
      (5)   A failure to comply with the terms and conditions of the regulatory permit;
      (6)   Any act which would be considered grounds for denial of the regulatory permit in the first instance.
   (B)   Employee permit. The Chief of Police may suspend or revoke an employee permit when the permittee or the employee has committed any one or more of the following acts:
      (1)   Any act which would be considered a ground for denial of the permit in the first instance;
      (2)   Violates any provision of this chapter, state law, or any other applicable law relating to the cannabis operation;
      (3)   Violates or fails to comply with the terms and conditions of the employee permit.
   (C)   Procedures for revoking regulatory permits. For regulatory permits, the procedures and timelines for revoking a permit shall be the same as stated inChapter 10.70 of this code, except that all matters shall be heard by the City Council in the first instance, and there shall be no further appeal following the City Council's decision.
   (D)   Procedures for revoking employee permits. Prior to suspension or revocation of an employee permit, the Chief of Police shall conduct a hearing. Written notice of the time and place of such hearing shall be served upon the permittee at least five calendar days prior to the date set for such hearing. The notice shall contain a brief statement of the grounds to be relied upon for revoking or suspending the permit. Notice may be given either by personal delivery or by certified United States mail, postage prepaid. Any permittee aggrieved by the decision of the Chief of Police in suspending or revoking an employee permit shall have no appeal rights and the Chief of Police decision shall be final, subject to judicial review as set forth in this section.
   (E)   Immediate suspension. The Chief of Police may immediately suspend or revoke a regulatory permit and an employee permit without notice or a hearing, subject to the appeal rights set forth herein, under either of the following circumstances:
      (1)   The business owner or operator is convicted of a public offense in any court for the violation of any law which relates to the cannabis operation, or in the case of an employee permit, the employee is convicted of a public offense in any court for the violation of any law which relates to the permit.
      (2)   The Chief of Police determines that immediate suspension is necessary to protect the public health, safety, and welfare of the community. The Chief of Police shall articulate the grounds for the immediate suspension in writing and the suspension shall only be for as long as necessary to address the circumstances which led to the immediate suspension.
(1995 Code, § 5.96.110) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.140 Effect of denial or revocation.

   When the City Council shall have denied a regulatory permit or revoked a regulatory permit, or the Chief of Police shall have denied or revoked an employee permit, no new application for a regulatory permit and no new application for an employee permit shall be accepted and no regulatory permit or employee permit shall be issued to such person or to any corporation in which he or she shall have any beneficial interest for a period of one year after denying or revoking the regulatory permit or employee permit.
(1995 Code, § 5.96.130) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.150 Abandonment.

   In addition to the suspension or revocation of a regulatory permit, a regulatory permit shall be deemed abandoned if cannabis business ceases for a period of more than 90 consecutive days. Before restarting operations, a new regulatory permit shall be secured. The 90-day period shall be tolled during periods of force majeure, which shall be defined as follows: war; insurrection; strikes; lock-outs; riots; floods; earthquakes; fires; casualties; supernatural causes; acts of the "public enemy"; epidemics; quarantine restrictions; freight embargoes; lack of transportation; unusually severe weather; inability to secure necessary labor, materials or tools; delays of any contractor, subcontractor or supplier; or any other causes beyond the reasonable control of the permittee.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.160 Water availability.

   As a condition of opening for business, the premises owner, business owner, operator, and all responsible parties shall be deemed to have acknowledged and agreed to the following if the cannabis operation is connected to the city's water system:
   (A)   The city cannot provide any guarantees that city water will be available for operations. Under circumstance where the city cannot or elects to not provide water, the cannabis operation may be required to find alternative sources of water supply. The premises owner, business owner, and operator assume all risk associated with water supply to the site, including all costs associated therewith.
   (B)   The premises owner, business owner, operator, and all responsible parties shall hold harmless, release, indemnify, and defend the city, its officers, employees, and agents, from any liability associated with the curtailment of water because of the foregoing. This release includes any damages to the premises owner, business owner, operator, and all responsible parties, its employees and contractors, and third parties, and includes the risk of lost revenue, profits and consequential damages.
   (C)   If the premises owner, business owner, operator, or responsible party procures their own source of water they must comply with all state and federal water reporting laws and procedures.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.170 Other licenses, permits, taxes, fees, or charges.

   Except as expressly provided in this chapter, 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 permit or license required by, under or by virtue of any provision of any other title or chapter of this code or any other ordinance or resolution of the city, 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 or any other ordinance or resolution of the city. Any references made or contained in any other title or chapter of this code to any permits, licenses, taxes, fees, or charges, or to any schedule of license fees, shall be deemed to refer to the permits, licenses, taxes, fees or charges, or schedule of license fees, provided for in other titles or chapters of the Tulare City Code unless otherwise expressly provided.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.180 Violation deemed misdemeanor.

   Any person who violates any provision of this chapter or who other than by a sworn statement, knowingly or intentionally misrepresents to any officer or employee of the city any material fact herein required to be provided is guilty of a misdemeanor punishable as provided in § 5.04.490 of this code. A person who on a sworn statement states as true a material fact that he or she knows to be false is guilty of perjury.
(1995 Code, § 5.96.190) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.190 Actions to collect.

   The amount of any tax, fee, penalty and/or interest imposed pursuant to this chapter shall be deemed a debt owed to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent tax, fees, penalties and interest thereon.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.200 Severability.

   If any provision of this chapter, or its application to any person or circumstance, is determined by a court of competent jurisdiction 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.
(1995 Code, § 5.96.200) (Ord. 19-12, passed 4-21-2020; Ord. 17-11, passed 12-19-2017; Ord. 15-13, passed 1-19-2016; Ord. 05-1998, passed - -2005)

§ 5.96.210 Remedies cumulative.

   All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.220 Amendment or repeal.

   This chapter may be repealed or amended by ordinance of the Tulare City Council.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.230 Penalties.

   Any entity that fails to pay the fees required by this chapter within 15 days after the due date shall pay in addition to the taxes a penalty for nonpayment in the sum equal to 25% of the total amount due. Additional penalties will be assessed in the following manner: 10% shall be added on the first day of each calendar month following the month of the imposition of the 25% penalty if the fee remains unpaid—up to a maximum of 100% of the fee payable on the due date. Receipt of the fee payment by the city shall govern the determination of whether the fee is delinquent. Postmarks will not be accepted as adequate proof of a timely payment.
(Ord. 19-12, passed 4-21-2020)

§ 5.96.240 Definitions.

The following definitions apply to this chapter:
   APPLICANT. A person who is required to file an application for a permit under this chapter.
   BUSINESS OWNER. The owner(s) of the cannabis business. For publicly traded companies, owner means the chief executive officer or any person or entity with an aggregate ownership interest of 5% or more. For all other businesses, other than publicly traded companies, an owner is an individual that has an aggregate ownership of interest other than a lien or encumbrance, of 20% or more in the commercial cannabis business.
   CANNABIS. All parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, or any other strain or varietal of the genus Cannabis that may exist or hereafter be discovered or developed that has psychoactive or medicinal properties, whether growing or not, including the seeds thereof. CANNABIS also means 1) CANNABIS as defined by § 11018 of the Cal. Health and Safety Code as enacted by Chapter 1407 of the Statutes of 1972, and amended by the California Control, Regulate and Tax Adult Use of Cannabis Initiative; 2) INDUSTRIAL HEMP as defined by § 11018.5 of the Cal. Health and Safety Code; and 3) CANNABIS as defined by other applicable state law. CANNABIS shall not mean cannabidiol (CBD) or hemp products (of 0.03% per weight or less of THC), such as creams or lotions, so long as those products cannot be inhaled, or manufactured as edible food products.
   CANNABIS BUSINESS or CANNABIS INDUSTRY. Any business activity in the city relating to cannabis, including but not limited to cultivation (including nurseries), transportation, distribution, manufacture, compounding, conversion, processing, preparation, testing, storage, packaging, delivery and sales (wholesale and/or retail sales) of cannabis or cannabis products, whether or not carried on for gain or profit. A cannabis business does not include any business whose only relationship to cannabis or cannabis products is the production or sale of cannabis accessories.
   CANNABIS CULTIVATION AREA. The total aggregate area(s) of cannabis cultivation by a cannabis business as measured around the outermost perimeter of each separate and discrete area of cannabis cultivation at the dripline of the canopy expected at maturity and includes, but is not limited to, the space between plants within the cultivation area, the exterior dimensions of garden beds, garden plots, hoop houses, green houses, and each room or area where cannabis plants are grown, excluding non-production areas, as determined by the City Manager or his or her designee.
   CANNABIS PRODUCT. Any product containing cannabis, including, but not limited to, flowers, buds, oils, tinctures, concentrates, extractions, edibles and those products described in § 11018.1 of the Cal. Health and Safety Code.
   CANOPY. All areas occupied by any portion of a cannabis plant, inclusive of all vertical planes, whether the areas are contiguous or noncontiguous. The plant canopy need not be contained to a single parcel of land in determining the total square footage that will be subject to tax under this chapter. If mature plants are being cultivated using a shelving system, the surface area of each level shall be included in the total canopy calculation.
   CHIEF OF POLICE. The Chief of the Tulare Police Department or his or her designee.
   CITY. The City of Tulare, either the entity or its territorial limits, as the context requires.
   CITY COUNCIL or COUNCIL. The City Council of the City of Tulare.
   COLLECTOR. The city's Director of Finance or Chief Financial Officer or his or her designee.
   COMMERCIAL CANNABIS CULTIVATION. Cultivation conducted by, for, or as part of a cannabis business. Commercial cannabis cultivation does not include personal medical cannabis cultivation, or cultivation for personal recreational use as authorized under the Control, Regulate and Tax Adult Use of Marijuana Act approved by the state's voters on November 8, 2016, for which the individual receives no compensation whatsoever.
   COMMERCIAL CANNABIS BUSINESS or CANNABIS BUSINESS or CANNABIS OPERATION. Any commercial cannabis activity allowed under state law and the implementing regulations, as state law and the implementing regulations may be amended from time to time, and all uses permitted under any subsequently enacted state law pertaining to the same or similar uses for recreational cannabis.
   CANNABIS OPERATOR. The person or persons responsible for the commercial cannabis business regardless of the type of entity; e.g. partnership, corporation, etc.
   CANNABIS PRODUCTION. The processes associated with the processing, extraction, manufacturing, testing, distribution and transportation of medical and non-medical cannabis products.
   COMMERCIAL CANNABIS REGULATORY PERMIT or REGULATORY PERMIT. The permit required under this chapter to have a cannabis business.
   COMMINGLING. The physical aggregation of harvest batches or nonmanufactured cannabis products by a licensee.
   CULTIVATION. Any activity involving the planting, growing, harvesting, drying, curing, grading, or trimming of cannabis. CULTIVATION also includes nurseries. In addition, and without limiting the foregoing, CULTIVATION includes CULTIVATION as defined in Cal. Business and Professions Code § 19300.5 and any successor statute, as may be adopted and amended from time to time.
   DELIVERY. The commercial transfer of marijuana cannabis or marijuana cannabis products to a customer. DELIVERY also includes the use by a retailer of any technology platform owned and controlled by the retailer, or independently licensed under this chapter, that enables customers to arrange for or facilitate the commercial transfer by a licensed retailer of marijuana or marijuana products.
   DELIVERY EMPLOYEE. An individual employed by a licensed dispensary who delivers cannabis goods from the licensed dispensary premises to a physical address.
   DISPENSARY. A facility where cannabis or cannabis products, are offered, either individually or in combination, for retail sale, including an establishment that engages in delivery of cannabis or cannabis products as part of a retail sale. In addition, and without limiting the foregoing, DISPENSARY includes DISPENSARY as defined in Cal. Business and Professions Code § 19300.5 and any successor statute, as may be adopted or amended from time to time.
   DISTRIBUTOR. A person engaged in procuring cannabis from a cultivator, and/or procuring cannabis products from a manufacturer, for sale to a licensed commercial cannabis business. In addition, and without limiting the foregoing, DISTRIBUTOR includes DISTRIBUTOR as defined in Cal. Business and Professions Code § 19300.5 and any successor statute, as may be adopted or amended from time to time.
   DISTRIBUTION. The procurement, sale, and transport of cannabis or cannabis products between licensees.
   EMPLOYEE. Each and every person engaged in the operation or conduct of any cannabis 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 cannabis business for a wage, salary, commission, barter or any other form of compensation.
   GROSS RECEIPTS. Except as otherwise specifically provided, means, whether designated a sales price, royalty, rent, commission, dividend, or other designation, the total amount (including all receipts, cash, credits and property of any kind or nature) received or payable for sales of goods, wares or merchandise or for the performance of any act or service of any nature for which a charge is made or credit allowed (whether such service, act or employment is done as part of or in connection with the sale of goods, wares, merchandise or not), 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, losses or any other expense whatsoever. However, the following shall be excluded from GROSS RECEIPTS:
      (1)   Cash discounts where allowed and taken on sales;
      (2)   Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
      (3)   Such part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit allowances or return of refundable deposits previously included in gross receipts;
      (4)   Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used by the taxpayer in the regular course of the taxpayer's business;
      (5)   Cash value of sales, trades or transactions between departments or units of the same business;
      (6)   Whenever there are included within the gross receipts amounts which reflect sales for which credit is extended and such amount proved uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included in the amount of gross receipts for the period when they are recovered;
      (7)   Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded when in excess of one dollar;
      (8)   Amounts collected for others where the business is acting as an agent or trustee and to the extent that such amounts are paid to those for whom collected. These agents or trustees must provide the finance department with the names and the addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustees;
      (9)   Retail sales of t-shirts, sweaters, hats, stickers, key chains, bags, books, posters or other personal tangible property which the Tax Administrator has excluded in writing by issuing an administrative ruling per § 5.98.140 shall not be subject to the cannabis business tax under this chapter. However, any retail sales not subject to this chapter as a result of the administrative ruling shall be subject to the appropriate business tax under Chapter 5.08 or any other chapter or title as determined by the Tax Administrator.
   INDOOR CULTIVATION. The cultivation of cannabis within a structure using artificial light, at a rate greater than 25 watts per square foot.
   MANUFACTURER. A person who conducts the production, preparation, propagation, or compounding of cannabis or cannabis products either directly or indirectly or by extraction methods, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis, or that packages or repackages cannabis or cannabis products or labels or relabels its container. In addition, and without limiting the foregoing, MANUFACTURER includes MANUFACTURER as defined in Cal. Business and Professions Code § 19300.5 and any successor statute, as may be adopted or amended from time to time.
   MIXED-LIGHT CULTIVATION. The cultivation of cannabis using light deprivation and/or artificial lighting below a rate of 25 watts per square foot.
   NURSERY. A person who produces cannabis clones, immature plants, and/or seeds for wholesale distribution, used specifically for the planting, propagation, and cultivation of cannabis. In addition, and without limiting the foregoing, NURSERY includes NURSERY as defined in Cal. Business and Professions Code § 19300.5 and any successor statute, as may be adopted or amended from time to time.
   OPERATOR. The business owner and any other person designated by the business owner as responsible for the day to day cannabis business operation.
   PERSONAL MEDICAL CANNABIS CULTIVATION. Cultivation, by either a qualified patient who cultivates cannabis exclusively for his or her personal medical use or by a caregiver who cultivates cannabis exclusively for medical use by qualified patients and who is exempt from State licensing requirements under the State Medical Cannabis Regulation and Safety Act.
   PREMISES. The designated structure or structures and land specified in the application that is owned, leased, or otherwise held under the control of the applicant or licensee where the commercial cannabis activity will be or is conducted. The premises shall be a contiguous area and shall only be occupied by one licensee.
   REGULATORY PERMIT. A permit issued by the City of Tulare that is required to be obtained prior to any operation of a commercial cannabis business.
   RESPONSIBLE PARTY. The business owner, operator, manager(s), and any employee having significant control over the cannabis businesses operations.
   RETAIL LICENSE. A storefront retailer (Type 10) licensee, issued by the California Bureau of Cannabis Control, which sells cannabis goods to customers at its premises or by delivery. A storefront retailer must have a licensed physical location (premises), including address, where commercial cannabis activities are conducted.
   STATE. The State of California.
   STATE LAW. All regulations and laws in the State of California.
   STATE LICENSE. A state license issued pursuant to Cal. Business and Professions Code §§ 19300, et seq. or other applicable state law.
   TESTING. A laboratory, facility, or entity in the state, that offers or performs tests of cannabis or cannabis products and that is both of the following:
      (1)   Accredited by an accrediting body that is independent from all other persons involved in commercial marijuana cannabis activity in the state;
      (2)   Registered and licensed by the State Department of Public Health.
   TRANSPORT. The transfer of cannabis or cannabis products from the permitted business location of one licensee to the permitted business location of another licensee, for the purposes of conducting commercial cannabis activity authorized pursuant to this chapter.
(Ord. 2022-15, passed 11-8-2022; Ord. 2020-09, passed 9-15-2020; Ord. 19-12, passed 4-21-2020)

§ 5.96.250 Packaging, design and marketing.

   Businesses shall not be permitted to sell any cannabis or CBD products, which may be attractive to children by packaging, design, or marketing.
(Ord. 2020-09, passed 9-15-2020)

§ 5.98.010 Title.

   This chapter shall be known as the Cannabis Business Tax Ordinance.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.020 Authority and purpose.

   (A)   The purpose of this chapter is to adopt a tax, for revenue purposes, pursuant to Cal. Government Code §§ 37101 and 37100.5, upon cannabis businesses that engage in business in the city. The cannabis business tax is levied based upon business gross receipts and square footage of plant canopy. It is not a sales and use tax, a tax upon income, or a tax upon real property.
   (B)   The cannabis business tax is a general tax enacted solely for general governmental purposes of the city and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the city's general fund and be available for any legal municipal purpose.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.030 Intent.

   The intent of this chapter is to levy a tax on all cannabis businesses that operate in the city, regardless of whether such business would have been legal at the time this chapter was adopted. Nothing in this chapter shall be interpreted to authorize or permit any business activity that would not otherwise be legal or permissible under laws applicable to the activity at the time the activity is undertaken.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.040 Definitions.

   The following words and phrases shall have the meanings set forth below when used in this chapter:
   BUSINESS. 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.
   CALENDAR YEAR. January 1 through December 31 of the following calendar year.
   CANNABIS. As used herein shall follow the definition in § 5.96.240.
   CANNABIS BUSINESS. As used herein shall follow the definition in § 5.96.240.
   CANNABIS BUSINESS TAX or BUSINESS TAX. The tax due pursuant to this chapter for engaging in cannabis business in the city.
   CANNABIS PRODUCT. As used herein shall follow the definition in § 5.96.240.
   CANOPY. As used herein shall follow the definition in § 5.96.240.
   CITY PERMIT. A permit issued by the city to a person to authorize that person to operate or engage in a cannabis business.
   COMMERCIAL CANNABIS CULTIVATION. As used herein shall follow the definition in § 5.96.240.
   CULTIVATION. As used herein shall follow the definition in § 5.96.240.
   EMPLOYEE. As used herein shall follow the definition in § 5.96.240.
   ENGAGED IN BUSINESS AS A CANNABIS BUSINESS.
      (1)   The commencing, conducting, operating, managing or carrying on of a cannabis business, whether done as owner, or by means of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the city or coming into the city from an outside location to engage in such activities. A person shall be deemed engaged in business within the city if:
         (a)   Such person or person's employee maintains a fixed place of business within the city for the benefit or partial benefit of such person;
         (b)   Such person or person's employee owns or leases real property within the city for business purposes;
         (c)   Such person or person's employee regularly maintains a stock of tangible personal property in the city for sale in the ordinary course of business;
         (d)   Such person or person's employee regularly conducts solicitation of business within the city; or
         (e)   Such person or person's employee performs work or renders services in the city.
      (2)   The foregoing specified activities shall not be a limitation on the meaning of ENGAGED IN BUSINESS.
   EVIDENCE OF DOING BUSINESS. Evidence such as, without limitation, use of signs, circulars, cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such person is engaged in a cannabis business in the city.
   GROSS RECEIPTS. As used herein shall follow the definition in § 5.96.240.
   LIGHTING. A source of light that is primarily used for promoting the biological process of plant growth. Lighting does not include sources of light that primarily exist for the safety or convenience of staff or visitors to the facility, such as emergency lighting, walkway lighting, or light admitted via small skylights, windows or ventilation openings.
   NURSERY. As used herein shall follow the definition in § 5.96.240.
   PERSON. An individual, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit, whether organized as a nonprofit or for-profit entity, and includes the plural as well as the singular number.
   SALE. Includes any sale, exchange, or barter.
   STATE. The State of California.
   STATE LICENSE, LICENSE, OR REGISTRATION. A state license issued pursuant to Cal. Business & Professions Code §§ 19300, et seq. or other applicable state law.
   TAX ADMINISTRATOR. The Finance Director of the City of Tulare or his or her designee.
   TESTING LABORATORY. A cannabis business that (i) offers or performs tests of cannabis or cannabis products; (ii) offers no service other than such tests; (iii) sells no products, excepting only testing supplies and materials; (iv) is accredited by an accrediting body that is independent from all other persons involved in the cannabis industry in the state; and (v) is registered with the State Department of Public Health.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.050 Tax imposed.

   (A)   Beginning January 1, 2023, there is imposed upon each person who is engaged in business as a cannabis business a cannabis business tax regardless if the business has been issued a permit to operate lawfully in the city or is operating unlawfully.
   (B)   The City Council may, by resolution or ordinance, adjust the rate of the cannabis business tax. However, in no event may the City Council set any adjusted rate that exceeds the maximum rate calculated pursuant to division (C) of this section for the date on which the adjusted rate will commence.
   (C)   The maximum rate shall be calculated as follows:
      (1)   For every person who is engaged in commercial cannabis cultivation in the city:
         (a)   Through January 1, 2023, the maximum rate shall be:
            1.   Ten dollars annually per square foot of canopy space in a facility that uses exclusively artificial lighting.
            2.   Ten dollars annually per square foot of canopy space in a facility that uses a combination of natural and supplemental artificial lighting.
            3.   Ten dollars annually per square foot of canopy space in a facility that uses no artificial lighting.
            4.   Ten dollars annually per square foot of canopy space for any nursery.
         (b)   On January 1, 2024, and on each January 1 thereafter, the maximum annual tax rate per square foot of each type of canopy space shall increase by the percentage change between January of the calendar year prior to such increase and January of the calendar year of the increase in the consumer price index (“CPI”) for all urban consumers in the Tulare County area as published by the United States Government Bureau of Labor Statistics if available, or the closest geographically available data as determined by Council. However, no CPI adjustment resulting in a decrease of any tax imposed by this subsection shall be made.
      (2)   For every person who engages in the operation of a testing laboratory, the maximum tax rate shall not exceed 10% of gross receipts.
      (3)   For every person who engages in the retail sales of cannabis as a retailer (dispensary) or non-store front retailer (delivery business), or microbusiness (retail sales activity) the maximum tax rate shall not exceed 10% of gross receipts.
      (4)   For every person who engages in a cannabis distribution business, the maximum tax rate shall not exceed 10% of gross receipts.
      (5)   For every person who engages in a cannabis manufacturing, processing, or microbusiness (non-retail activity) or any other type of cannabis business not described in division (C)(1), (2), (3) or (4), the maximum tax rate shall not exceed 10% of gross receipts.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.060 Reporting and remittance of tax.

   (A)   The cannabis business tax imposed by this chapter shall be paid, in arrears, on a quarterly basis. For commercial cannabis cultivation, the tax due for each calendar quarter shall be based on the square footage of the business's canopy space during the quarter and the rate shall be 25% of the applicable annual rate. For all other cannabis businesses activities, the tax due for each calendar quarter shall be based on the gross receipts for the quarter.
   (B)   Each person owing cannabis business tax for a calendar quarter shall, no later than the last day of the month following the close of the calendar quarter, file with the Tax Administrator a statement of the tax owed for that calendar quarter and the basis for calculating that tax. The Tax Administrator may require that the statement be submitted on a form prescribed by the Tax Administrator. The tax for each calendar quarter shall be due and payable on that same date as the statement for the calendar quarter is due.
   (C)   Upon cessation of a cannabis business, tax statements and payments shall be immediately due for all calendar quarters up to the calendar quarter during which cessation occurred.
   (D)   The Tax Administrator may, at his or her discretion, establish shorter report and payment periods for any taxpayer as the Tax Administrator deems necessary to ensure collection of the tax. The Tax Administrator may also require that a deposit, to be applied against the taxes for a calendar quarter, be made by a taxpayer at the beginning of that calendar quarter. In no event shall the deposit required by the Tax Administrator exceed the tax amount he or she projects will be owed by the taxpayer for the calendar quarter. The Tax Administrator may require that a taxpayer make payments via a cashier's check, money order, wire transfer, or similar instrument.
   (E)   For purposes of this section, the square feet of canopy space for a business shall be rebuttably presumed to be no less than the maximum square footage of canopy allowed by the business's city permit for commercial cannabis cultivation, or, in the absence of a city permit, the square footage shall be the maximum square footage of canopy for commercial cannabis cultivation allowed by the state license type. In no case shall canopy square footage which is authorized by the permit or license but not utilized for cultivation be excluded from taxation unless the Tax Administrator is informed in writing, prior to the period for which the space will not be used, that such space will not be used.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.070 Payments and communications - timely remittance.

   Whenever any payment, statement, report, request or other communication is due, it must be received by the Tax Administrator on or before the final due date. A postmark will not be accepted as timely remittance. If the due date would fall on a Saturday, Sunday or a holiday, the due date shall be the next regular business day on which the city is open to the public.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.080 Payment - when taxes deemed delinquent.

   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 received by the Tax Administrator on or before the due date as specified in §§ 5.98.060 and 5.98.070.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.090 Notice not required by the city.

   The city may as a courtesy send a tax notice to the business. However, the Tax Administrator is not required to send a delinquency or other notice or bill to any person subject to the provisions of this chapter. Failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.100 Penalties and interest.

   (A)   Any person who fails or refuses to pay any cannabis business tax required to be paid pursuant to this chapter on or before the due date shall pay penalties and interest as follows:
      (1)   A penalty equal to 10% of the amount of the tax, in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at the rate of 1% per month.
      (2)   If the tax remains unpaid for a period exceeding one calendar month beyond the due date, an additional penalty equal to 25% of the amount of the tax, plus interest at the rate of 1% per month on the unpaid tax and on the unpaid penalties.
      (3)   Interest shall be applied at the rate of 1% per month on the first day of the month for the full month and will continue to accrue monthly on the tax and penalty until the balance is paid in full.
   (B)   Whenever a check or electronic payment is submitted in payment of a cannabis business tax and the payment is subsequently returned unpaid by the bank for any reason, the taxpayer will be liable for the tax amount due plus any fees, penalties and interest as provided for in this section, and any other amount allowed under state law.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.110 Refunds and credits.

   (A)   No refund shall be made of any tax collected pursuant to this chapter, except as provided in § 5.98.120.
   (B)   No refund of any tax collected pursuant to this chapter shall be made because of the discontinuation, dissolution, or other termination of a business.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.120 Refunds and procedures.

   (A)   Whenever the amount of any cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the city under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the Tax Administrator within one year of the date the tax was originally due and payable.
   (B)   The Tax Administrator, his or her designee or any other city officer charged with the administration of this chapter shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the Tax Administrator to do so.
   (C)   In the event that the cannabis business tax was erroneously paid, and the error is attributable to the city, the city shall refund the amount of tax erroneously paid up to one year from when the error was identified.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.130 Personal cultivation not taxed.

   The provisions of this chapter shall not apply to personal cannabis cultivation as defined in the "Medicinal and Adult Use Cannabis Regulation and Safety Act". This chapter shall not apply to personal use of cannabis that is specifically exempted from state licensing requirements, that meets the definition of personal use or equivalent terminology under state law, and for which the individual receives no compensation whatsoever related to that personal use.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.140 Administration of the tax.

   (A)   It shall be the duty of the Tax Administrator to collect the taxes, penalties, fees, and perform the duties required by this chapter.
   (B)   For purposes of administration and enforcement of this chapter generally, the Tax Administrator may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this chapter as he or she deems necessary to implement or clarify such provisions or aid in enforcement.
   (C)   The Tax Administrator may take such administrative actions as needed to administer the tax, including but not limited to:
      (1)   Provide to all cannabis business taxpayers forms for the reporting of the tax;
      (2)   Provide information to any taxpayer concerning the provisions of this chapter;
      (3)   Receive and record all taxes remitted to the city as provided in this chapter;
      (4)   Maintain records of taxpayer reports and taxes collected pursuant to this chapter;
      (5)   Assess penalties and interest to taxpayers pursuant to this chapter;
      (6)   Determine amounts owed and enforce collection pursuant to this chapter.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.150 Appeal procedure.

   Any taxpayer aggrieved by any decision of the Tax Administrator with respect to the amount of tax, interest, penalties and fees, if any, due under this chapter may appeal to the City Council by filing a notice of appeal with the City Clerk within 30 days of the serving or mailing of the determination of tax due. The City Clerk, or his or her designee, shall fix a time and place for hearing such appeal, and the City Clerk, or his or her designee, shall give notice in writing to such operator at the last known place of address. The finding of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed by this chapter for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.160 Enforcement - action to collect.

   Any taxes, penalties and/or fees required to be paid under the provisions of this chapter shall be deemed a debt owed to the city. Any person owing money to the city under the provisions of this chapter shall be liable in an action brought in the name of the city for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the city to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, penalties and/or fees imposed by this chapter or the failure to comply with any of the provisions of this chapter.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.170 Apportionment.

   If a business subject to the tax is operating both within and outside the city, it is the intent of the city to apply the cannabis business tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the city. To the extent federal or state law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate said apportionment on his or her tax return. The Tax Administrator may promulgate administrative procedures for apportionment as he or she finds useful or necessary.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.180 Constitutionality and legality.

   This tax is intended to be applied in a manner consistent with the United States and California Constitutions and state law. None of the tax provided for by this chapter shall be applied in a manner that causes an undue burden upon interstate commerce, a violation of the equal protection or due process clauses of the Constitutions of the United States or the State of California or a violation of any other provision of the California Constitution or state law. If a person believes that the tax, as applied to him or her, is impermissible under applicable law, he or she may request that the Tax Administrator release him or her from the obligation to pay the impermissible portion of the tax.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.190 Audit and examination of premises and records.

   (A)   For the purpose of ascertaining the amount of cannabis business tax owed or verifying any representations made by any taxpayer to the city in support of his or her tax calculation, the Tax Administrator shall have the power to inspect any location where commercial cannabis cultivation occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, state and federal income tax returns, and other records relating to the gross receipts of the business) of persons engaged in cannabis businesses. In conducting such investigation, the Tax Administrator shall have the power to inspect any equipment, such as computers or point of sale machines, that may contain such records.
   (B)   It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of at least three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the city, which records the Tax Administrator or his/her designee shall have the right to inspect at all reasonable times.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.200 Other licenses, permits, taxes, fees or charges.

   (A)   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 permit or license required by, under or by virtue of any provision of any other chapter of this code or any other ordinance or resolution of the city, 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 chapter of this code or any other ordinance or resolution of the city. Any references made or contained in any other 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 chapter of this code.
   (B)   Notwithstanding division (A) of this section a cannabis business shall not be required to pay the license fee required by Chapter 5.08 of Title 5 of this code so long as all of business's activities within the city that would require payment of a license fee are activities subject to the cannabis business tax.
   (C)   The Tax Administrator may revoke or refuse to renew the license required by Chapter 5.08 of this Code for any business that is delinquent in the payment of any tax due pursuant to this chapter or that fails to make a deposit required by the Tax Administrator pursuant to § 5.98.060.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.210 Payment of tax does not authorize unlawful business.

   (A)   The payment of a cannabis business tax required by this chapter, and its acceptance by the city, shall not entitle any person to carry on any cannabis business unless the person has complied with all of the requirements of this code and all other applicable state laws.
   (B)   No tax paid under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any local or state law.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.220 Deficiency determinations.

   If the Tax Administrator is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of tax is correctly computed, he or she 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 within three years of the date the tax was originally due and payable. 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 prior to 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 § 5.98.240.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.230 Failure to report - nonpayment, fraud.

   (A)   Under any of the following circumstances, the Tax Administrator may make and give notice of an assessment of the amount of tax owed by a person under this chapter at any time:
      (1)   If the person has not filed a complete statement required under the provisions of this chapter;
      (2)   If the person has not paid the tax due under the provisions of this chapter;
      (3)   If the person has not, after demand by the Tax Administrator, filed a corrected statement, or furnished to the Tax Administrator adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this chapter; or
      (4)   If the Tax Administrator determines that the nonpayment of any business tax due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this chapter and any other penalties allowed by law.
   (B)   The notice of assessment shall separately set forth the amount of any tax known by the Tax Administrator to be due or estimated by the Tax Administrator, after consideration of all information within the Tax Administrator's knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this chapter, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.240 Tax assessment - notice requirements.

   The notice of assessment shall be served upon the person either by personal delivery, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the Tax Administrator for the purpose of receiving notices provided under this chapter; or, should the person have no address registered with the Tax Administrator for such purpose, then to such person's last known address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.250 Tax assessment - hearing, application and determination.

   Within 30 days after the date of service the person may apply in writing to the Tax Administrator for a hearing on the assessment. If application for a hearing before the city is not made within the time herein prescribed, the tax assessed by the Tax Administrator shall become final and conclusive. Within 30 days of the receipt of any such application for hearing, the Tax Administrator shall cause the matter to be set for hearing before him or her no later than 30 days after the receipt of the application, unless a later date is agreed to by the Tax Administrator and the person requesting the hearing. Notice of such hearing shall be given by the Tax Administrator to the person requesting such hearing not later than five days prior to such hearing. At such hearing said applicant may appear and offer evidence why the assessment as made by the Tax Administrator should not be confirmed and fixed as the tax due. After such hearing the Tax Administrator shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in § 5.98.240 for giving notice of assessment.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.260 Relief from taxes - disaster relief.

   (A)   If a business is unable to comply with any tax requirement due to a disaster, the business may notify the Tax Administrator of this inability to comply and request relief from the tax requirement;
   (B)   The Tax Administrator, in its sole discretion, may provide relief from the cannabis business tax requirement for businesses whose operations have been impacted by a disaster of such tax liability does not exceed $5,000. If such tax liability is $5,001 or more than such relief shall only be approved by the City Council;
   (C)   Temporary relief from the cannabis tax may be relieved for a reasonable amount of time as determined by the Tax Administrator in order to allow the cannabis business time to recover from the disaster;
   (D)   The Tax Administrator may require that certain conditions be followed in order for a cannabis business to receive temporary relief from the cannabis business tax requirement;
   (E)   A cannabis business shall not be subject to an enforcement action for a violation of a cannabis business requirement in which the licensee has received temporary relief from the Tax Administrator;
   (F)   For purposes of this section, "disaster" means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
      (1)   The cannabis business must notify the Tax Administrator in writing a request for temporary relief from imposition of the tax requirement pursuant to division (A) of this section of such disaster clearly indicates why relief is requested from, the time period for which the relief is requested, and the reasons relief is needed for the specified amount of time;
      (2)   The cannabis business agrees to grant the tax collector or his/her designee access to the location where the cannabis business has been impacted due to a disaster.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.270 Conviction for violation - taxes not waived.

   The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.280 Violation deemed misdemeanor.

   Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.290 Severability.

   If any provision of this chapter, or its application to any person or circumstance, is determined by a court of competent jurisdiction 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.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.300 Remedies cumulative.

   All remedies and penalties prescribed by this chapter or which are available under any other provision of the Tulare Municipal Code and any other provision of law or equity 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.
(Ord. 2022-15, passed 11-8-2022)

§ 5.98.310 Amendment or repeal.

   This chapter may be repealed or amended by the City Council without a vote of the people to the extent allowed by law. However, as required by Article XIII C 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 Tulare affirm that the following actions shall not constitute an increase of the rate of a tax:
   (A)   The restoration of the rate of the tax to a rate that is no higher than that set by this chapter, if the City Council has acted to reduce the rate of the tax;
   (B)   An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this chapter; or
   (C)   The collection of the tax imposed by this chapter even if the city had, for some period of time, failed to collect the tax.
(Ord. 2022-15, passed 11-8-2022)

§ 5.100.010 Administrative Fine Schedule.

   The City Council of the City of Tulare in an effort to more efficiently administer all fines, as referenced within each chapter of the Tulare Municipal Code and associated with its administrative citation process hereby sets forth an Administrative Fine Schedule to be established and adopted by resolution.
(Ord. 10-15, passed 4-20-2010)

§ 5.104.010 Purpose and intent.

   (A)   In enacting this chapter, the City Council recognizes that commercial massage therapy is a professional pursuit that can offer the public valuable health and therapeutic services. The City Council further recognizes that, unless properly regulated, the practice of massage therapy and the operation of massage businesses may be associated with unlawful activity and pose a threat to the quality of life in the local community. Accordingly, it is the purpose and intent of this chapter to protect the public health, safety, and welfare by providing for the orderly regulation of businesses providing massage therapy services, discouraging prostitution, sex trafficking and related illegal activities carried on under the guise of massage therapy, and establishing certain sanitation, health, and operational standards for massage businesses.
   (B)   Furthermore, it is the purpose and intent of this chapter to address the negative impacts identified in the City Council’s findings to reduce or prevent neighborhood blight and to protect and preserve the quality of city neighborhoods and commercial districts; and to enhance enforcement of criminal statutes relating to the conduct of operators and employees of massage businesses.
   (C)   It is the Council’s further purpose and intent to rely upon the uniform statewide regulations applicable to massage practitioners and establishments that were enacted by the State Legislature in 2008 as Cal. Business and Professions Code §§ 4600 et seq., by Senate Bill 731, and amended in 2011 by Assembly Bill 619, and in 2014 by Assembly Bill 1147, to restrict the commercial practice of massage in the city to those persons duly certified to practice by the California Massage Therapy Council, and to provide for the registration and regulation of massage businesses for health and safety purposes to the extent allowed by law.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.020 Definitions.

   For the purposes of this chapter, unless otherwise clearly required by the particular provision or the context, the definitions in this section shall govern the construction, meaning, and application of words and phrases used in this chapter.
   BUSINESS. Includes, but not by way of limitation, everything about which a person can be employed, and means that which occupies the time, attention, and labor of men and women for the purpose of producing a livelihood or profit, and connotes the efforts of men and women by varied and diverse methods of dealing with each other, to improve their individual economic conditions, and for the purposes of this chapter shall include, without limitation, the advertising and soliciting of massages. The term BUSINESS includes, but is not limited to, a massage practitioner who is the sole owner, operator and employee of a massage business operating as a sole proprietorship, as well as a massage establishment that employs massage practitioners and therapists.
   CALIFORNIA MASSAGE THERAPY COUNCIL or CAMTC. The massage therapy organization formed pursuant to Cal. Business and Professions Code § 4600.5.
   CERTIFIED MASSAGE PRACTITIONER. Any individual certified by the California Massage Therapy Council as a certified massage therapist or as a certified massage practitioner pursuant to Cal. Business and Professions Code §§ 4600 et seq.
   CLIENT. The customer or patron who pays for or receives massage services.
   COMPENSATION. The payment, loan, advance, donation, contribution, deposit, exchange, or gift of money or anything of value,
   CITY MANAGER. The City Manager of the City of Tulare, and his or her authorized representatives or designees.
   CITY REGISTRATION CERTIFICATE. A registration certificate issued by the Chief of Police, upon submission of satisfactory evidence that a massage business employs or uses only certified massage practitioners pursuant to this chapter.
   CHIEF OF POLICE. The Chief of Police of the City of Tulare, and his or her authorized representatives or designees.
   EMPLOYEE. Any person employed by a massage business who may render any service to the business, and who receives any form of compensation from the business.
   HEALTH OFFICER. The person appointed by the City of Tulare pursuant to the California Health and Safety Code, or his or her authorized representatives or designees.
   MASSAGE or MASSAGE THERAPY. Any method of treating the external parts of the body for remedial, health, or hygienic purposes for any form of compensation by means of pressure on or friction against, or stroking, kneading, rubbing, tapping, pounding, or stimulating the external parts of the body, with or without the aid of any mechanical or electrical apparatus or appliances; or with or without supplementary aids, such as rubbing alcohol, liniments, antiseptics, oils, powders, creams, lotions, ointments, or other similar preparations commonly used in this practice; or by baths, including, but not limited to Turkish, Russian, Swedish, Japanese, vapor, shower, electric tub, sponge, mineral, fomentation, or any other type of bath.
   MASSAGE BUSINESS. Any business that offers massage therapy in exchange for compensation, whether at a fixed place of business or at a location designated by the customer or client through outcall massage services. Any business that offers any combination of massage therapy and bath facilities—including, but not limited to, showers, baths, wet and dry heat rooms, pools and hot tubs—shall be deemed a MASSAGE BUSINESS under this chapter. The term MASSAGE BUSINESS includes a certified massage practitioner who is the sole owner, operator and employee of a massage business operating as a sole proprietorship.
   OPERATOR or MASSAGE BUSINESS OPERATOR. Any and all owners of a massage business.
   OUTCALL MASSAGE. The engaging in or carrying on of massage therapy for compensation in a location other than the business operation’s address set forth in the massage business’s city registration certificate.
   OWNER or MASSAGE BUSINESS OWNER. Any of the following persons:
      (1)   Any person who is a general partner of a general or limited partnership that owns a massage business.
      (2)   Any person who has five percent or greater ownership interest in a corporation that owns a massage business.
      (3)   Any person who is a member of a limited liability company that owns a massage business.
      (4)   Any person who has a five percent or greater ownership interest in any other type of business association that owns a massage business.
   PERSON. Any individual, firm, association, partnership, corporation, joint venture, limited liability company, or combination of individuals.
   PRACTITIONER or MASSAGE PRACTITIONER. Used interchangeably, any person who administers massage to another person, for any form of consideration (whether for the massage, as part of other services or a product, or otherwise).
   RECEPTION AND WAITING AREA. An area immediately inside the front door of the massage business dedicated to the reception and waiting of patrons of the massage business and visitors, and which is not a massage therapy room or otherwise used for the provision of massage therapy services.
   REGISTRATION. The registration required by this chapter to operate a massage business.
   SCHOOL OF MASSAGE. Any school or institution of learning that is recognized as an approved school pursuant to Cal. Business and Professions Code Div. 2, Ch. 10.5, as currently drafted or as may be amended,
   SOLE PROPRIETORSHIP. Any legal form of business organization where the business owner (sometimes referred to as the SOLE PROPRIETOR) is the only person employed by that business to provide massage services.
   SOLICIT. To request, ask, demand or otherwise arrange for the provision of services.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.030 CAMTC certification and local registration required.

   (A)   Individuals. It shall be unlawful for any individual to practice massage therapy for compensation as a sole proprietorship or employee of a massage business, or in any other capacity within the city, unless that individual is a certified massage practitioner and has provided evidence to the city of certification from the California Massage Therapy Council (CAMTC).
   (B)   Businesses. It shall be unlawful for any business to provide massage for compensation within the city unless all individuals employed by the massage business to perform massage, whether as an employee, independent contractor, or sole proprietorship, are certified massage practitioners, and the business has obtained a valid city registration certificate as provided in this chapter.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.040 Massage business registration.

   (A)   Application. The registration application for a city registration certificate shall include all of the following:
      (1)   Legal name of the massage business.
      (2)   Address and telephone number of the massage business.
      (3)   Legal names of all owners of the massage business.
      (4)   A list of all of the massage business’s employees and independent contractors who are performing massage and their CAMTC certification.
      (5)   Residence address and telephone number of all owners of the massage business.
      (6)   Business address and telephone number of all owners of the massage business.
      (7)   The form of business under which the massage business will be operating (i.e., corporation, general or limited partnership, limited liability company, or other form).
      (8)   Each owner operator of the massage business who is not a CAMTC-certified massage practitioner shall submit an application for a background check, including the following: the individual’s business, occupation, and employment history for the five years preceding the date of the application; the inclusive dates of that employment history; the name and address of any massage business or similar business owned or operated by the individual, whether inside or outside the County of Tulare and its incorporated cities.
      (9)   For all owners, a valid and current driver’s license and/or identification issued by a state or federal governmental agency, or other photographic identification bearing a bona fide seal by a foreign government.
      (10)   For all owners, a signed statement that all of the information contained in the application is true and correct; that all owners shall be responsible for the conduct of the business’s employees or independent contractors providing massage services; and acknowledging that failure to comply with the Cal. Business and Professions Code §§ 4600 et seq., and local, state, or federal law, or the provisions of this chapter may result in revocation of the business’s city registration certificate.
   (B)   Issuance. Upon provision by the massage business of the foregoing documentation, the Chief of Police shall, within 30 business days, issue the massage business a city registration certificate, which shall be valid for two years from the date of issuance. No re-application will be accepted within one year after an application or renewal is denied or a certificate is revoked. City registration certificates shall not be issued to a massage business seeking to operate at a particular location if:
      (1)   Another massage business is or was operating at that particular location, and that massage business is currently serving a suspension or revocation pursuant to Section 5.104.110, during the pendency of the suspension or two years following revocation.
      (2)   Another massage business is or was operating at that particular location, and that massage business has received a notice of suspension, revocation or fine issued pursuant to Sections 5.104.100 and 5.104.110, during the ten-day period following receipt of the notice or while any appeal of a suspension, revocation or fine is pending.
      (3)   Another massage business is or was operating at that particular location, and that massage business has outstanding fines issued pursuant to Section 5.104.100 that have not been paid.
      (4)   After December 31, 2019, there shall be no more than two massage businesses per 10,000 persons living the city limits, based on the most current State of California Department of Finance population estimate. Further, there shall be a 1,000-foot minimum separation between massage businesses, with massage businesses only permitted in commercial zones as allowed by Title 10 of the Tulare Municipal Code. Nothing in this chapter shall be construed as prohibiting multiple, independent, CAMTC-certified, massage therapists from working under a single established massage business that is in compliance with all other sections of this chapter.
      (5)   Prior to the issuance of any new business license for a new massage business, the Director of Community and Economic Development, or his or her designee, shall provide written verification that the new massage business does not exceed the number of massage businesses allowed citywide, and that no other massage businesses are located within 1,000 feet of the proposed location.
   (C)   Amendment. A massage business shall apply to the city to amend its city registration certificate within 30 days after any change in the registration information, including, but not limited to, the hiring or termination of certified massage practitioners, the change of the business’s address, or changes in the owner’s addresses and/or telephone numbers.
   (D)   Renewal. A massage business shall apply to the city to renew its city registration certificate at least 30 days prior to its expiration. If an application for renewal of a city registration certificate and all required information is not timely received and the certificate expires, no right or privilege to provide massage shall exist.
   (E)   Fees. There shall be no fee for the registration application or certificate, or any amendment or renewal thereof. The provisions of this section shall not prevent the city from establishing fees for safety inspections, as may be conducted from time to time by the Chief of Police, and for the background checks, fingerprinting, and subsequent arrest notification for owners of a massage business who are not CAMTC-certified and who are subject to such background checks pursuant to this chapter. There are certain fees for appeals as described below.
   (F)   Transfer. A city registration certificate shall not be transferred except with the prior written approval of the Chief of Police. A written request for such transfer shall contain the same information for the new ownership as is required for applications for registration pursuant to this section. In the event of denial, notification of the denial, and the reasons therefor, shall be provided in writing, and shall be provided to the applicant by personal delivery or by registered or certified mail. A city registration certificate may not be transferred during any period of suspension or one year following revocation pursuant to Section 5.104.110 , during the ten-day period following a massage business’s receipt of a notice of suspension, revocation or fine issued pursuant to Sections 5.104.100 and 5.104.110, or while any appeal of a suspension, revocation or fine is pending. Further, a city registration certificate may not be transferred until all outstanding fines issued pursuant to Section 5.104.100 have been paid.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.050 Business license required; other permits required.

   (A)   Nothing herein relieves an individual or business from obtaining a city business license, a conditional use permit required under this code, or other permit if otherwise required by law.
   (B)   Any individual applying for a business license as a massage practitioner or a massage therapist shall provide proof of a current CAMTC certificate before being issued a business license.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.060 Operating requirements.

   No person shall engage in, conduct, carry on, or permit any massage within the city unless all of the following requirements are met.
   (A)   CAMTC certification shall be worn by and clearly visible on the massage practitioner’s person during working hours, and at all times when the massage practitioner is inside a massage business or providing outcall massage.
   (B)   Massage shall be provided or given only between the hours of 7:00 a.m. and 9:00 p.m. No massage business shall be open and no massage shall be provided between 9:00 p.m. and 7:00 a.m. A massage commenced prior to 9:00 p.m. shall nevertheless terminate at 9:00 p.m., and, in the case of a massage business, all clients shall exit the premises at that time. It is the obligation of the massage business to inform clients of the requirement that services must cease at 9:00 p.m.
   (C)   A list of the services available and the cost of such services shall be posted in the reception area within the massage premises, and shall be described in readily understandable language. Outcall service
providers shall provide such a list to clients in advance of performing any service. No owner, manager, operator, or responsible managing employee shall permit, and no massage practitioner shall offer or perform, any service other than those posted or listed as required herein, nor shall an operator or a massage practitioner request or charge a fee for any service other than those on the list of services available and posted in the reception area or provided to the client in advance of any outcall services.
   (D)   A copy of the CAMTC certificate of each and every massage practitioner employed in the business shall be displayed in the reception area or similar open public place on the premises. CAMTC certificates of former employees and/or contractors shall be removed as soon as those massage practitioners are no longer employed by or offering services through the massage business.
   (E)   For each massage service provided, every massage business shall keep a complete and legible written record of the following information: the date and hour that service was provided; the service received; the name or initials of the employee entering the information; and the name of the massage practitioner administering the service. Such records shall be open to inspection and copying by police officers, or used by any massage practitioner or operator for any purpose other than as records of service provided, and may not be provided to other parties by the massage practitioner or operator unless otherwise required by law. Such records shall be retained on the premises of the massage business for a period of two years and shall be immediately available for inspection during business hours.
   (F)   Massage businesses shall at all times be equipped with an adequate supply of clean sanitary towels, coverings and linens. Clean towels, coverings, and linens shall be stored in enclosed cabinets. Towels and linens shall not be used on more than one client, unless they have first been laundered and disinfected. Disposable towels and coverings shall not be used on more than one client. Soiled linens and paper towels shall be deposited in separate, approved receptacles.
   (G)   Wet and dry heat rooms, steam or vapor rooms or cabinets, toilet rooms, shower and bath rooms, tanning booths, whirlpool baths and pools shall be thoroughly cleaned and disinfected as needed, and at least once each day the premises are open, with a disinfectant approved by the Health Officer. Bathtubs shall be thoroughly cleaned after each use with a disinfectant approved by the Health Officer. All walls, ceilings, floors, and other physical facilities for the business must be in good repair, and maintained in a clean and sanitary condition.
   (H)   Instruments utilized in performing massage shall not be used on more than one client unless they have been sterilized, using approved sterilization methods.
   (I)   All massage business operators and their employees, including massage practitioners, shall wear clean, non-transparent outer garments. These garments shall not expose their genitals, pubic areas, buttocks, or chest, and shall not be worn in such manner as to expose the genitals, pubic areas, buttocks, or chest. For the purposes of this section, OUTER GARMENTS means garments worn over other garments, and does not include underwear, bras, lingerie or swimsuits.
   (J)   No person shall enter, be, or remain in any part of a massage business while in possession of an open container of alcohol, or consuming or using any alcoholic beverage or drugs except pursuant to a prescription for such drugs. The owner, operator, responsible managing employee, or manager shall not permit any such person to enter or remain upon such premises.
   (K)   No massage business shall operate as a school of massage, or use the same facilities as that of a school of massage.
   (L)   No massage business shall place, publish or distribute, or cause to be placed, published or distributed any advertising matter that depicts any portion of the human body that would reasonably suggest to prospective clients that any service is available other than those services listed as an available service pursuant to Section 5.104.050(C), nor shall any massage business employ language in the text of such advertising that would reasonably suggest to a prospective client that any service is available other than those services as described in compliance with the provisions of this chapter.
   (M)   No massage shall be given unless the client’s genitals are, at all times, fully covered. A massage practitioner shall not, in the course of administering any massage, make physical contact with the genitals or private parts of any other person, regardless whether the contact is over or under the person’s clothing.
   (N)   Where the business has staff available to assure security for clients and massage staff are behind closed doors, the entry to the reception area of the massage business shall remain unlocked during business hours when the business is open for business or when clients are present.
   (O)   No massage business located in a building, or structure with exterior windows fronting a public street, highway, walkway, or parking area shall, during business hours, block visibility into the interior reception and waiting area through the use of curtains, closed blinds, tints, or any other material that obstructs, blurs, or unreasonably darkens the view into the premises. For the purpose of this division, there is an irrebuttable presumption that the visibility is impermissibly blocked if more than ten percent of the interior reception and waiting area is not visible from the exterior window.
   (P)   All signs shall be in conformance with current city ordinances.
   (Q)   Minimum lighting, consisting of at least one artificial light of not less than 40 watts, shall be provided, and shall be operating in each room or enclosure where massage services are being performed on clients, and in all areas where clients are present.
   (R)   Ventilation shall be provided in accordance with applicable building codes and regulations.
   (S)   Hot and cold running water shall be provided at all times.
   (T)   Adequate dressing, locker and toilet facilities shall be provided for clients.
   (U)   A minimum of one wash basin for employees shall be provided at all times. The basin shall be located within or as close as practicable to the area devoted to performing of massage services. Sanitary towels shall also be provided at each basin.
   (V)   All massage businesses shall comply with all state and federal laws and regulations for handicapped clients.
   (W)   A massage practitioner shall operate only under the name specified in his or her CAMTC certificate. A massage business shall operate only under the name specified in its city registration certificate.
   (X)   No massage business shall allow any person to reside within the massage business or in attached structures owned, leased or controlled by the massage business.
   (Y)   Other than custodial or maintenance staff, no persons shall be permitted within the premises of a massage business between the hours of 11:00 p.m. and 6:00 a.m.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.070 Inspection by officials.

   The investigating and enforcing officials of the city, including, but not limited to, the police, Health Officer and Director of Building and Planning, or their designees, shall have the right to enter the premises from time to time during regular business hours for the purpose of making reasonable inspections to observe and enforce compliance with building, fire, electrical, plumbing or health regulations, and to enforce compliance with applicable regulations, laws, and statutes, and with the provisions of this chapter. The massage business may be charged a fee for any safety inspections.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.080 Notifications.

   (A)   A massage business shall notify the Chief of Police of any changes described in Section 5.104.040 pursuant to the timelines specified therein.
   (B)   A registrant shall report to Chief of Police any of the following within 96 hours of the occurrence:
      (1)   Arrests of any employees or owners of the registrant’s massage business for an offense other than a misdemeanor traffic offense;
      (2)   Resignations, terminations, or transfers of practitioners employed by the registrant’s massage business;
      (3)   Any event involving the registrant’s massage business, or the massage practitioners employed therein, that constitutes a violation of this chapter or state or federal law.
   (C)   This provision requires reporting to the Chief of Police even if the massage business believes that the Chief of Police has or will receive the information from another source.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.090 Exemptions.

   The provisions of this chapter shall not apply to the following classes of individuals or businesses while engaged in the performance of their duties.
   (A)   Physicians, surgeons, chiropractors, osteopaths, nurses or any physical therapists who are duly licensed to practice their respective professions in the State of California, and persons working directly under the supervision of or at the direction of such licensed persons, working at the same location as the licensed person, and administering massage services subject to review or oversight by the licensed person.
   (B)   Barbers and cosmetologists, duly licensed under the laws of the State of California, while engaging in practices within the scope of their licenses, except that this provision shall apply solely to the massaging of the neck, face and/or scalp, hands or feet of their clients.
   (C)   Hospitals, nursing homes, mental health facilities, or any other health facilities duly licensed by the State of California, and employees of these licensed institutions, while acting within the scope of their employment.
   (D)   Accredited high schools, junior colleges, and colleges or universities whose coaches and trainers are acting within the scope of their employment.
   (E)   Trainers of amateur, semi-professional or professional athletes or athletic teams while engaging in their training responsibilities for and with athletes; and trainers working in conjunction with a specific athletic event.
   (F)   Individuals administering massages or health treatment involving massage to persons participating in single-occurrence athletic, recreational or festival events, such as health fairs, road races, track meets, triathlons and other similar events; provided, that all of the following conditions are satisfied:
      (1)   The massage services are made equally available to all participants in the event;
      (2)   The event is open to participation by the general public or a significant segment of the public, such as employees of sponsoring or participating corporations;
      (3)   The massage services are provided at the site of the event, either during, immediately preceding or immediately following the event;
      (4)   The sponsors of the event have been advised of and have approved the provisions of massage services;
      (5)   The persons providing the massage services are not the primary sponsors of the event.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.100 Existing massage businesses.

   (A)   All persons currently holding a valid massage establishment permit shall have 60 days following the enactment of this chapter in which to comply with its requirements. If a permittee does not attain compliance with this chapter within the prescribed time limits, the Chief of Police shall immediately suspend or revoke the permittee’s permit(s).
   (B)   The Chief of Police may issue a provisional permit to any massage establishment, for a period not to exceed six months, if the applicant is able to show that substantial compliance with the requirements of this chapter has been met, and that the remaining compliance can be achieved within the period of the provisional permit. This six-month provisional permit shall not be renewed.
   (C)   Any business that holds itself out as a massage establishment in any way will be subject to the provisions of this chapter.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.110 Unlawful business practices may be enjoined; remedies cumulative.

   Any massage business operated, conducted or maintained contrary to the provisions of this chapter shall constitute an unlawful business practice pursuant to Cal. Business and Professions Code §§ 17200 et seq. In the exercise of discretion, in addition to or in lieu of taking any other action permitted by this chapter, the City Attorney or District Attorney may commence an action or actions, proceeding or proceedings in the Superior Court of Tulare County, seeking an injunction prohibiting the unlawful business practice, and/or any other remedy available at law, including, but not limited to, fines, attorneys fees and costs. All remedies provided for in this chapter are cumulative.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.120 Administrative citation.

   (A)   Violations. Upon a finding by the Chief of Police that a business has violated any provision of this chapter, the Chief of Police may issue an administrative citation as permitted by Chapter 1.61 of this code.
   (B)   Separate violations. Each violation of any provision of this chapter shall constitute a separate violation. Each client to whom massage is provided or offered in violation of this chapter shall also constitute a separate violation. Each day upon which a massage business remains open for business in violation of this chapter shall also constitute a separate violation.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.130 Suspension and revocation of city registration certificates.

   (A)   Reasons. Certificates of registration may be suspended or revoked by the Chief of Police upon finding any of the following grounds:
      (1)   A massage practitioner is no longer in possession of current and valid CAMTC certification. This division shall apply to a sole proprietor or a person employed or used by a massage business to provide massage.
      (2)   An owner or sole proprietor fails to register under the provisions of Cal. Penal Code § 290 (sex offender registration), is convicted of Cal. Penal Code §§ 266i (pandering), 315 (keeping or residing in a house of ill-fame), 316 (keeping disorderly house), 318 (prevailing upon person to visit a place for prostitution), 647(b) (engaging in or soliciting prostitution), 653.22 (loitering with intent to commit prostitution), 653.23 (supervision of prostitute); has a business permit or license denied, revoked, restricted, or suspended by any agency, board, city, county, territory, or state; is subject to an injunction for nuisance pursuant to Cal. Penal Code §§ 11225—11235 (red light abatement); is convicted of a felony offense involving the sale of a controlled substance; is convicted of any crime involving dishonesty, fraud, deceit, violence, or moral turpitude; or is convicted in any other state of an offense that, if committed in this state, would have been punishable as one or more referenced offenses in this division.
      (3)   The city determines that a material misrepresentation was included on the application for a certificate of registration or renewal.
      (4)   Violations of any of the following occurred on the premises of a massage business or were committed by a massage practitioner: Cal. Business and Professions Code Sections 4600 et seq.; any local, state, or federal law; or the provisions of this chapter.
   (B)   Procedures. Written notice of the suspension or revocation shall be served on the sole proprietor or owners by personal service or certified mail, with the legal violation and supporting facts. The notice shall contain an advisement of the right to request an appeal hearing before the Chief of Police.
   (C)   Time period of suspension of permit. The Chief of Police may suspend a registration for a period between five days and the end of the license term, at his or her discretion.
   (D)   Effective date of suspension or revocation. Suspension or revocation issued pursuant to division (B) of this section will be effective ten days from the date appearing on the order, unless a timely appeal is filed in accordance with division (E) of this section.
   (E)   Appeal.
      (1)   The decision of the Chief of Police is appealable to the City Council.
      (2)   An appeal must be in writing, and hand-delivered or mailed to the City Manager’s office.
      (3)   An appeal must be received by the City Manager on or before the effective date of suspension or revocation provided by division (D) of this section.
      (4)   The filing of a timely appeal will stay a suspension or revocation pending a decision on the appeal by the City Council.
      (5)   A hearing shall be scheduled before the City Council within 30 days. Either the appellant or the Police Chief may request, in writing directed to the City Council, a continuance of the hearing. Such requests must be supported by good cause. The decision whether to grant a continuance is at the discretion of the City Council, which shall consider whether granting the continuance poses a threat to public health or safety in light of the severity of the violations alleged.
      (6)   The decision of the City Council shall be final, with no further administrative right of appeal or reconsideration. The City Council may sustain a suspension or revocation, overrule a suspension or revocation, reduce a revocation to a suspension, and/or reduce the length of a suspension. Further, the City Council may stay the effective date of any suspension for a reasonable time following a hearing.
   (F)   Re-application. No re-application will be accepted within one year after a certificate is revoked.
   (G)   Evidence. The following rules shall apply to any hearing required by this section. All parties involved shall have the right to offer testimonial, documentary, and tangible evidence bearing on the issues, to be represented by counsel, and to confront and cross-examine witnesses. Any relevant evidence may be admitted if it is the sort of evidence upon which reasonable persons are accustomed to rely in the conduct of serious affairs. Formal rules of evidence and discovery do not apply to proceedings governed by this chapter. Unless otherwise specifically prohibited by law, the burden of proof is on the registrant in any hearing or other matter under this chapter.
(Ord. 19-02, passed 6-18-2019)

§ 5.104.140 Public nuisance.

   It shall be unlawful and a public nuisance for a massage business to be operated, conducted, or maintained contrary to the provisions of this chapter. The city may exercise its discretion, in addition to or in lieu of prosecuting a criminal action, to commence proceedings for the abatement, removal, and enjoinment of that business in any manner provided by law.
(Ord. 19-02, passed 6-18-2019)