SEC. 8-029. DEFINITIONS:
Words and phrases used herein and not specifically defined shall be construed according to the context and approved usage of the language used.
1. DANCE HALL shall mean any place where the business of holding or conducting public dances is regularly carried on, provided that nothing in this section shall be deemed or construed to require the holder of a license to conduct the business of a public dance hall, to procure any additional license to conduct a dancing academy in the event that such dancing academy is conducted in the same location and under the same management as said public dance hall.
2. ENGAGED IN BUSINESS shall mean the conducting, managing or carrying on of any profession, trade, calling, occupation or commercial enterprise in the City licensed under the provisions of this Code as owner, officer, agent, manager, employee, servant or lessee of any of them.
SEC. 8-030. GENERAL PROVISIONS:
SEC. 8-030.1. PURPOSE:
This Part is enacted solely to raise revenue for municipal purposes, and is not included for the purpose of regulation.
SEC. 8-030.2. IMPOSITION OF TAX:
There is hereby imposed upon the businesses, trades, callings and occupations herein enumerated, a license tax or fee in the amounts hereinafter specified, and it shall be unlawful to conduct, manage or carry on any such business, trade, calling or occupation without having first secured a license so to do as herein provided.
SEC. 8-030.3. TAX ADDITIONAL TO BUSINESS LICENSE TAX OR FEE UNDER PART I, CHAPTER 6:
The license tax or fee imposed hereby, is in addition to all other license taxes or fees provided for under the provisions of Part I, Chapter 6, of this Code.
SEC. 8-031. LICENSING PROVISIONS:
SEC. 8-031.1. LICENSE OR PERMIT REQUIRED:
No person shall engage in any business required to be licensed under the provisions hereof until such license is first obtained, and unless such person holds a license as provided for under the provisions of Part I, Chapter 6, of this Code, in which event such person shall obtain an additional license or permit from the Tax Collector of the City of Stockton, showing compliance with the provisions hereof.
SEC. 8-031.2. WRITTEN STATEMENT BY APPLICANT FOR LICENSE:
In all cases where the license fee is based upon the number of tickets sold, the applicant at the time of applying for a license, and monthly thereafter, shall file with the City Tax Collector a written statement showing the number of tickets sold during the preceding month. Such written statements shall be made on forms provided by the City Tax Collector, and be sworn to before an officer authorized by law to administer oaths.
1. Any person who fails to file any required statement, or fails to pay the amount required hereunder within the time fixed hereby, shall be assessed a penalty of ten percent (10%) on the amount unpaid at such time, which sum shall become a part of the license fee required to be paid hereunder.
SEC. 8-031.3. WRITTEN STATEMENT NOT CONCLUSIVE:
No such statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City of Stockton from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the Director of Finance, who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in his judgment to ascertain the correct amount of license due.
(Amended by Ordinance 001-98C.S. — Effective February 12, 1998)
SEC. 8-031.4. FAILURE TO FILE STATEMENT OR CORRECTED STATEMENT:
If any person fails to file any statement required hereby within the time prescribed herein, or if after demand therefor made by the City Tax Collector, fails to file a corrected statement, the City Tax Collector may determine the amount of license fee due from such person from such information as he may be able to obtain and if necessary may estimate the fee required to be paid hereunder upon the basis of external indices such as dividends paid, sales or other taxes paid, or by considering other facts. In case such a determination is made, the City Tax Collector shall give notice of the amount so assessed by serving the same personally or by depositing same in the United States Post Office at Stockton, California, postage prepaid thereon, addressed to the person so assessed at his last known address. Such person may, within ten (10) days after the mailing or serving of such notice, make application in writing to the City Tax Collector for a hearing on the amount of the tax. If such application is not so made within the time prescribed the assessment shall become final. If such an application is filed, the City Tax Collector must cause the matter to be set for hearing within fifteen (15) days before a Board consisting of the City Manager, the Director of Finance and the Mayor of the City, and the City Attorney, or the duly appointed deputy of each. Such Board shall consider all evidence produced and shall make written findings thereon, a copy of such findings to be served upon the applicant, in the manner prescribed above for the service of notice of assessment. Such findings shall become final at the expiration of five (5) days from the date of service within which time exceptions may be filed by the applicant. If filed, the Board so appointed shall consider same and make such modification as may be deemed necessary; there upon the final assessment shall be made.
(Amended by Ordinance 001-98C.S. — Effective February 12, 1998)
SEC. 8-031.5. EXAMINATION OF APPLICANTS OR LICENSEES BOOKS AND RECORDS:
All licensees, applicants for licenses and persons engaged in business, are hereby required to permit an examination of such books and records for the purposes aforesaid.
1. The information or data obtained from such examination or audit or from any statement required hereunder shall be used for the purpose of enforcing the provisions set forth herein and for no other purpose.
SEC. 8-031.6. LICENSE — CONTENTS:
All licenses shall be prepared and issued by the City Tax Collector upon the payment of the sum required to be paid hereunder. Each license so issued shall state upon the face thereof the following:
A. The person to whom same is issued;
B. The kind of business licensed thereby;
C. The amount paid therefor;
D. The location of such business;
E. The date of expiration of such license.
SEC. 8-031.7. LICENSES — POSTING, ETC.:
Except as otherwise specifically provided by the provisions hereof, all licenses must be kept and posted in the following manner:
A. Subject to other provisions set forth herein, any licensee engaged in business at a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such business is conducted;
B. Any person engaged in business in the City of Stockton, but not operating from a fixed place of business, shall keep the license issued to him upon his person at all times while engaging in such business.
SEC. 8-031.8. LICENSE FEES PAYABLE IN ADVANCE:
All license fees shall be paid in advance to the City Tax Collector in lawful money of the United States.
SEC. 8-031.9. LICENSE FEES — WHEN DUE AND PAYABLE:
Subject to other provisions set forth herein, the license fees required to be paid hereunder shall be due and payable on the first day of January of each year, and shall be delinquent thirty (30) days after the same becomes due. In cases where a portion of the license period has lapsed prior to application for a license, the amount of the fee payable shall be apportioned on a quarterly basis, and the applicant shall pay three-quarters, two-quarters or one quarter, as the case may be, of the total annual license fee.
1. Except as herein otherwise provided licenses required hereunder shall be due and payable at the following times:
A. Annual licenses on the first day of January of each year;
B. Semi-annual licenses on the first day of January and the first day of July of each year;
C. Quarterly licenses on the first days of January, April, July and October of each year;
D. Monthly licenses on the first day of each and every month;
E. Daily licenses in advance on each day.
SEC. 8-031.10. LICENSES — VALID PERIOD:
Except in cases specifically provided for herein, the license period for licenses issued hereunder shall be from January 1st to December 31st.
1. All such licenses shall be valid for the period issued.
SEC. 8-031.11. LICENSE FEES FIXED:
No person charged with the enforcement of any of the provisions set forth herein shall knowingly accept or receive any sum for any license which is less than or greater than the amount actually required to be paid under the provisions hereof.
SEC. 8-031.12. AMENDED LICENSES — FEES:
No license issued pursuant hereto shall be transferable, provided that where a license is issued authorizing a person to conduct a business at a particular place, such licensee may upon application therefor and paying a fee of fifty cents (50¢), have the license previously issued amended so as to authorize the conduct of such business from some other location.
SEC. 8-031.13. LICENSE FEE IS DEBT TO CITY:
Any sum required to be paid hereunder shall be deemed a debt to the City and any person who engages in any business required to be licensed without first obtaining a license so to do, shall be liable to an action by and in the name of the City of Stockton in any court of competent jurisdiction for the recovery of any such amount.
SEC. 8-031.14. CRIMINAL ACTION NO BAR TO CIVIL ACTION; CIVIL ACTION NO BAR TO CRIMINAL ACTION:
The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business, shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions set forth herein. All remedies prescribed hereunder 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.
SEC. 8-032. ENFORCEMENT:
SEC. 8-032.1. TAX COLLECTOR'S DUTIES IN GENERAL:
It shall be the duty of the City Tax Collector, and he is hereby directed to enforce each and all of the provisions set forth herein, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the City Tax Collector.
SEC. 8-032.2. EXAMINATION OF PLACES OF BUSINESS:
The City Tax Collector, in the exercise of the duties imposed upon him, and acting through his deputies or duly authorized employees, shall examine all places of business in the City to ascertain whether or not the provisions set forth herein have been complied with.
SEC. 8-032.3. EXAMINATION OF BOOKS AND RECORDS:
Said City Tax Collector and his deputies and duly authorized employees shall have the power to examine all necessary books and records of any person doing business in the City required to be licensed by the terms hereof, for the purpose of ascertaining the amount of license fee required to be paid by the provisions hereof. The City Tax Collector and each and all of his deputies and duly authorized employees shall have the power and authority to enter, free of charge, at any reasonable time any place of business required to be licensed by the provisions herein, and to demand an exhibition of such license. Any person having any such license theretofore issued in his possession or under his control who fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalty provided for by the provisions hereof.
SEC. 8-032.4. COMPLAINTS AGAINST VIOLATORS:
It shall be the duty of the City Tax Collector and each of his deputies to cause a complaint to be filed against any and all persons found to be a violator of any of the provisions hereof.
SEC. 8-032.5. PROMULGATION OF RULES AND REGULATIONS:
The City Tax Collector of the City of Stockton is hereby authorized to make such rules and regulations as may be necessary to aid or assist in enforcement of the provisions hereof.
SEC. 8-033. ADDITIONAL POWERS OF CITY TAX COLLECTOR:
The City Tax Collector shall have, in addition to all other powers conferred upon him, for good cause shown, the power to extend the time for filing any such statement for a period of not to exceed thirty (30) days, and in such case waive any penalty that would have otherwise accrued; and with the written approval of the City Manager and subject to the provisions of the City Charter, to compromise any claim for license fee amounting to less than one hundred dollars ($100.00); and with the approval of the City Manager and the City Attorney, to compromise any claim for license fee amounting to one hundred dollars ($100.00) or more.
SEC. 8-034. TAX ON ADMISSIONS:
SEC. 8-034.1. BASEBALL, BASKETBALL, FOOTBALL GAMES, ETC.:
Every person conducting, managing or carrying on a basketball, softball, baseball or football game to which an admission fee is charged, or for which any remuneration is received, shall pay a license tax of a sum of money equal to one cent ($0.01) for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth day of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.2. BOXING OR WRESTLING EXHIBITIONS:
Every person conducting, managing or carrying on a boxing or wrestling exhibition for which any admission is charged, either directly or indirectly, shall pay a license tax of a sum of money equal to one cent ($0.01), for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.3. CIRCUS, CARNIVAL OR TENT SHOW, ETC.:
Every person conducting, managing or carrying on a circus, carnival, tent show, county fair or any other similar exhibition, for which an admission is charged, either directly or indirectly, shall pay a license tax of a sum of money equal to one cent ($0.01), for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.4. HORSE SHOWS, HORSE RACING, AUTOMOBILE RACING, ETC.:
Every person conducting, managing or carrying on horse shows, horse racing, automobile racing, motorcycle racing or other similar exhibitions, when the same is carried on, otherwise than in conjunction with or as a part of any circus, carnival, tent show, county fair or other similar exhibition, for which an admission is charged, either directly or indirectly, shall pay a license tax of a sum of money equal to one cent ($0.01) for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.5. PUBLIC DANCE HALLS, ETC.:
Every person conducting, managing or carrying on the business of a public dance hall, where dances are conducted, for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to one cent ($0.01) for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.6. ICE OR ROLLER SKATING RINKS, ETC.:
Every person conducting, managing or carrying on the business of an ice or roller-skating rink, enclosure or park, for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to one cent ($0.01) for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth day of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.7. MUSEUMS, THEATRICAL AND VAUDEVILLE PERFORMANCES, ETC.:
Every person conducting, managing or carrying on a museum, store show, or theatrical or vaudeville performance in any public hall, club room, assembly hall or theater, where movable scenery and theatrical appliances are used, for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to one cent ($0.01) for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.8. CONCERTS, ENTERTAINMENT, ETC.:
Every person conducting, managing or carrying on a concert hall where entertainments are given or held for pay, and for which a fee is charged, collected or received, shall pay a license tax of a sum of money equal to one cent ($0.01)for each ticket sold for forty-nine cents or ($0.49) less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.9. MOTION PICTURES, ETC.:
Every person conducting, managing or carrying on a theater containing a permanent stage upon which movable scenery and theatrical appliances are used, where regular theatrical or vaudeville performances are given and to which an admission fee is charged, collected or received, or conducting a moving picture theater where movable or motion pictures are exhibited and an admission fee is charged, collected or received, shall pay a license tax of a sum of money equal to one cent ($0.01) for each ticket sold for forty-nine cents ($0.49) or less and a sum of money equal to two cents ($0.02) for each ticket sold for fifty cents ($0.50) or more, payable monthly, on or before the tenth of the succeeding month.
(Amended by Ordinance No. 92-C.S. — Approved June 26, 1958)
SEC. 8-034.10. EXEMPTIONS:
The provisions of Sections 8-034.1 to 8-034.9, inclusive, hereof, shall not apply to:
(a) Persons in the enlisted personnel of the United States of America, when appearing in uniform;
(b) Persons under the age of 12 years.
(Added by Ordinance No. 1744 — Approved Dec. 13, 1943)
SEC. 8-034.11. "PASS" OR "COMPLEMENTARY TICKET" SUBJECT TO TAX:
For the purpose hereof, a "pass" or "complimentary ticket" shall be considered the same as a ticket.
Stockton, CA 
