Municipal Code, Complete - City of Santa Barbara

(15) "Commercial Rental" means the renting, leasing or subletting of real property, either improved or
unimproved for any use except residential use. (Ord. 3951, 1978; Ord. 3450 §1, 1970; Ord. 3196 §1, 1966; Ord. 2975
§1(b), 1964; Ord. 2937 §1, 1963; Ord. 2930 §§1, 28(b), 29(b), 33(e), 1963.)
5.04.020 Conformance to Zoning.
No payment of tax under the provisions of this chapter shall be construed as permission to conduct or carry on a
business at any place within the City where the conducting or carrying on of such business is prohibited by the
Zoning Ordinance of the City. (Ord. 2937 §2(part), 1963; Ord. 2930 §1.1(a), 1963.)
5.04.030 Nuisance Prohibited.
No payment of tax under the provisions of this chapter shall be construed as permission to conduct or carry on a
business in such a manner so as to create or maintain a nuisance. (Ord. 2937 §2(part), 1963; Ord. 2930 §1.1(b),
1963.)
5.04.040 Revenue Measure.
The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not
intended for regulation. (Ord. 2930 §2, 1963.)
5.04.060 Compliance Required by Businesses.
There are imposed upon the businesses specified and unspecified in this chapter taxes in the amounts prescribed,
and it is unlawful for any person to transact and carry on any business in the City without first complying with any
and all applicable provisions of this chapter, and each day such business is carried on without such compliance shall
constitute a separate violation of this chapter. (Ord. 2930 §4(a), 1963.)
5.04.070 Businesses Not Listed - Fee.
Any person carrying on, either as principal or agent, any business in the City not herein specifically set forth shall
pay the amount of the tax described herein provided for the business nearest corresponding to the nature of the
business to be taxed. (Ord. 3747, 1975; Ord. 2930 §4(b), 1963.)
5.04.080 Branch Establishments - Separate Tax.
A separate tax must be paid for each branch establishment or separate place of business in which the business is
carried on and each payment of tax shall authorize the payee to engage only in the business taxed at the location or in
the manner designated in such receipt of payment, provided, that warehouses or businesses used exclusively in
connection with and incidental to businesses taxed under this chapter shall not be deemed to be separate places of
business or branch establishments to the extent of such exclusive use. (Ord. 2930 §5(a), 1963.)
5.04.090 Concessions.
Every person who operates any business, whether upon a cost, rental or commission basis as a concession or upon
rented floor space in or upon the premises of any person taxed under any provisions of this chapter, shall be required
to pay a separate and independent tax pursuant to the appropriate provisions, and shall be subject to all provisions of
this chapter. (Ord. 2930 §5(b), 1963.)
5.04.100 Location Change - Tax Validity - Procedure.
A payment of tax under the provisions of this chapter shall be valid only for the business at the location for which
the payment of tax was made and the receipt issued; provided, that upon notification made to the Tax and Permit
Inspector of a proposed removal of such taxed business to a new location, when such move will be accomplished, and
the address of such new location, such tax shall be valid for such business at the new location. (Ord. 2930 §6, 1963.)
5.04.110 Civil Liability - Action by City.
The amount of any tax imposed by this chapter shall be deemed a debt to the City, and any person carrying on any
business without having paid a tax as herein required, shall be liable to an action in the name of the City in any court
of competent jurisdiction, for the amount of tax by this chapter imposed on such business, together with all penalties
then due thereon, and the sum of thirty-five dollars ($35.00) which, if judgment be recovered, shall be applied as
attorney fees for the plaintiff and included and assessed as recoverable costs in the action. (Ord. 2930 §7(a), 1963.)
91 rev. 6/30/94