AB 1098, as introduced, Quirk-Silva. Business licenses: city licensure.
Existing law authorizes the legislative body of an incorporated city to license businesses within the limits of its jurisdiction, as specified. Existing law requires any legislative body that fixes the rate of license fees upon a business operating both within and outside the legislative body’s taxing jurisdiction to levy the license fee so that the measure of the fee fairly reflects that proportion of the activity actually carried on within the taxing jurisdiction.
This bill would make a nonsubstantive change to that provision.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 16000 of the Business and Professions
2Code is amended to read:
(a) The legislative body of an incorporated city may,
4in the exercise of its police power, and for the purpose of
5regulation, as herein provided, and not otherwise, license any kind
6of business not prohibited by law transacted and carried on within
7the limits of its jurisdiction, including all shows, exhibitions and
P2 1lawful games, and may fix the rates of the license fee and provide
2for its collection by suit or otherwise.begin delete Anyend deletebegin insert Aend insert legislative body,
3including the legislative body of a charter city, that fixes the rate
4of license fees pursuant to this subdivision upon a business
5operating both within and
outside the legislative body’s taxing
6jurisdictionbegin delete,end delete shall levy the license fee so that the measure of the
7fee fairly reflects that proportion of the activity actually carried
8on within the taxing jurisdiction.
9(b) No license fee levied pursuant to subdivision (a) that is
10measured by the licensee’s income or gross receipts, whether levied
11by a charter or general law city, shall apply to any nonprofit
12organization that is exempted from taxes by Chapter 4
13(commencing with Section 23701) of Part 11 of Division 2 of the
14Revenue and Taxation Code or Subchapter F (commencing with
15Section 501) of Chapter 1 of Subtitle A of the Internal Revenue
16Code of 1986, or the successor of either, or to any minister,
17clergyman, Christian Science practitioner, rabbi, or priest of any
18religious organization that has been granted an exemption from
19federal income tax by the United
States Commissioner of Internal
20Revenue as an organization described in Section 501(c)(3) of the
21Internal Revenue Code or a successor to that section.
22(c) Before a city, including a charter city, issues a business
23license to a person to conduct business as a contractor, as defined
24in Section 7026, the city shall verify that the person is licensed by
25the Contractors’ State License Board.
O
99