Municipal Code, Complete - City of Santa Barbara

5.04.120 Mistake in Computation - Effect on Action to Collect.
In no case shall any mistake made by the Tax and Permit Inspector in determining the amount of the tax prevent,
prejudice or estop the collection by the City of what shall be actually due from anyone carrying on a business subject
to a tax under this chapter. (Ord. 2930 §7(b), 1963.)
5.04.130 Duty of Tax and Permit Inspector - Issuance.
It shall be the duty of the Tax and Permit Inspector to prepare and issue a receipt under this chapter to every
person liable to pay a tax who pays the required tax, and to state in each receipt the period of time covered, the name
of the person to whom issued, the business taxed and the location or place where such business is to be carried on.
(Ord. 2930 §8(a), 1963.)
5.04.140 Transfer of Receipt Prohibited.
No receipt for payment of tax issued under any provisions of this chapter shall be in any manner transferred or
assigned, or authorize any person other than is therein mentioned or named to do business. (Ord. 2930 §8(b), 1963.)
5.04.150 Duplicate Receipt - Fee.
The Tax and Permit Inspector shall make a charge of one dollar ($1.00) for each duplicate receipt issued to replace
any receipt issued under the provisions of this chapter which has been lost or destroyed. (Ord. 2930 §8(c), 1963.)
5.04.160 Fee Payment in Advance.
All taxes shall be paid in advance. (Ord. 2983 §1(part), 1964; Ord. 2930 §9(a), 1963.)
5.04.170 Due and Payable - Renewal.
All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before
midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required
to be set under the provisions of Section 5.04.190.
Effective January 1, 1979, all annual renewals shall occur during the month of January. In order to amend the
renewal date of all existing annual taxes and to cause all new annual taxes to be due in the month of January, the Tax
and Permit Inspector shall pro-rate the tax and issue licenses for new businesses and renewals for the remainder of the
1978 calendar year based upon the number of months remaining in 1978 at the time of renewal or initial application.
Effective January 1, 1979, all new and renewal taxes and licenses shall be for the full year or the remainder of the
year for those expiring before the end of the 1979 calendar year in order to have all annual taxes due in the month of
January. (Ord. 3951, 1978; Ord. 2983 §1 (part), 1964; Ord. 2930 §9(c), 1963.)
5.04.180 Delinquent When.
All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before
midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required
to be set under the provisions of Section 5.04.190. (Ord. 2983 §1(part), 1964; Ord. 2930 §9(c), 1963.)
5.04.190 Yearly Computation.
Except as provided in Section 5.04.170, all annual taxes required to be paid under the provisions of this chapter
shall be computed upon a yearly basis, and receipts shall be issued so that the period covered by the tax begins on the
first day of the month nearest to the date upon which the tax becomes due and payable. (Ord. 3951, 1978; Ord. 2983
§1(part), 1964; Ord. 2930 §9(d), 1963.)
5.04.210 Applications - When Made.
Every person who commences the transacting or the carrying on of business within the City, and who is required
to pay a tax under the provisions of this chapter, shall make payment on or before the commencement of such
business. (Ord. 2983 §2(part), 1964; Ord. 2930 §10(a), 1963.)
92 rev. 6/30/94