2009 JANUARY - Laserfiche WebLink

5.04.020 Division 2 of the Revenue and Taxation Code of the state; 12. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United Stales Code if paid by the dealer or collected by the dealer from the consumer or purchaser; 13. As to California lottery ticket sales, the por- tion of the sales price allocated to the state. F. "Non-revenue producing business" shall mean a business located in the city not intended to gen- erate revenue but to provide support or services to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts. Examples include corporate headquarters, branch offices, research and development, management, administrative, technical or other types of sup- porUservices. G. "Persons" include all domestic and foreign corporations, associations, syndicates, joint stock corpo- rations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee. H. "Sale" shall include [he transfer, in any man- ner or by any means whatsoever of title to property for a consideration; the serving, supplying, furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing defini- tions shall be deemed to include any transaction which is or which, in effect, results in a sale within the contem- plation of law. I. "Start up company" shall mean a new busi- ness operating at a commercial location that has not yet generated sufficient revenue to cover operating ex- penses. J. "Sworn statement" shall mean a declaration or certification made under penalty of perjury. (Ord. 1976 ¢ 1, 2008; Ord. 1773 ¢ 1, 1999; Ord. 1550 § I, 1992; Ord. 1089 § 2, 1983; prior code § I-5.15) 5.04.020 Purpose-Revenue and regulatory measure. This title is enacted primarily to raise revenue for municipal purposes and [he city does not review warcan[ or endorse its licensees as to character or quality of product. This title is also a regulatory measure in that the city will not issue a business license when the proposed business would violate zoning or other applicable city regulations. (Ord. 1083 § 1, 1983; prior code § 1-S.16) 5.04.030 Effect on other ordinances. A. Persons required to pay a license tax for transacting and carrying on any business under this title shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances. B. No license issued pursuant to the provisions of this title shall be construed as authorizing the conduct or continuance of any illegal or unlawful business. (Prior code § I-5.17) (Pleasanton Supp. No. I, I-09) 100