Municipal Code, Complete - City of Santa Barbara

5.04.340 Refunds.
All taxes shall be paid according to this chapter and no payee shall be entitled to the refund of any portion of the
tax paid by reason of the termination of such taxed activity prior to the expiration of the term for which such receipt
for tax payment shall have been issued. (Ord. 2930 §16, 1963.)
5.04.350 Enforcement of Chapter.
It shall be the duty of the Tax and Permit Inspector to enforce the provisions of this chapter and the Chief of
Police shall render such assistance as may be required. (Ord. 2930 §17, 1963.)
5.04.352 Enforcement of Chapter - Subcontracting.
Any contractor, real estate developer or other person who obtains a permit from the Building Division or Public
Works Department shall furnish to the Tax and Permit Inspector the names, addresses, and business tax numbers of
all subcontractors, if any, who perform any of the work for which the permit was issued. They shall also furnish to
him information as to the dates during which the subcontracting work is performed. (Ord. 3605 §1, 1973.)
5.04.354 Enforcement of Chapter - Real Estate Brokers.
Any real estate broker licensed to do business in the City shall furnish to the Tax and Permit Inspector the name,
address, and current business tax certificate number of all salespersons who operate under the Real Estate Broker's
State of California Broker's License. Said list shall be submitted annually on or before March 15. (Ord. 3951, 1978.)
5.04.360 Conviction Will Not Excuse Payment.
The conviction and punishment of any person for transacting any business without paying a tax shall not excuse or
exempt such person from the payment of any tax due or unpaid at the time of such conviction, together with all
penalties due as provided in this chapter and nothing herein shall prevent a criminal prosecution for any violation of
the provisions of this chapter. (Ord. 2930 §18, 1963.)
5.04.370 Penalties for Failure to Pay Tax on or before Delinquency Date.
For failure to pay a tax on or before the delinquency date, the Tax and Permit Inspector shall add a penalty of ten
percent (10%) and shall add an additional penalty of ten percent (10%) on the first day of each month thereafter;
provided, that the amount of such penalty to be added shall in no event exceed one hundred percent (100%) of the tax
to which the penalty rates herein provided for have been applied. (Ord. 3951, 1978; Ord. 2983 §7, 1964; Ord. 2930
§19, 1963.)
5.04.380 Tax Gross Receipts - Alcoholic Beverages Manufacture, Importation and Sale Receipts Exclusion.
Cocktail lounges, liquor stores, night clubs and other businesses required to pay a tax under the provisions of this
chapter shall exclude from gross receipts reported to the Tax and Permit Inspector, and the Tax and Permit Inspector
shall not require to be reported or consider as a part of such businesses' gross receipts, those gross receipts from the
manufacture, importation or sale of alcoholic beverages.
This section shall be interpreted and construed so as to prevent conflict between the provisions of this chapter and
Article XX, Section 22, of the California Constitution, and binding court interpretations and decisions relating to
municipal taxation of alcoholic beverage manufacture, importation and sale within the State of California. (Ord. 2930
§20, 1963.)
5.04.390 Tax - Gross Receipts - Retail Sales and Miscellaneous - Classifications.
Every person carrying on business within the City and not otherwise specifically taxed by other provisions of this
Chapter shall pay an annual tax based upon annual gross receipts at the following rates and in the following
classifications:
95 rev. 12/31/99