El Dorado County Grand Jury
• 2011-2012
El Dorado County Grand Jury 2011-2012 El Dorado County Business License Ordinance Case Number Gj-11-003
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F9, F11, F12
Findings and Recommendations 10 findings
F1
Page 2
The current Business License Ordinance (Chapter 5.08) has not been properly administered by the authorized authorities who oversee the ordinance.
Related Recommendations (1)
R1
The Grand Jury recommends that the Board of Supervisors update the Business License Ordinance for better enforcement and compliance with the county’s needs, as reflected in Attachment 1.
F2
Page 2
In March of 2012, the Treasurer/Tax Collector’s Department stated that non- compliance is only 10%. In the fall of 2011, the Grand Jury discovered that there is approximately 50% non-compliance with the ordinance by businesses and organizations that are required to have a Business License.
Related Recommendations (1)
R2
The Grand Jury recommends that the Treasurer/Tax Collector update the Business License Application Form TC120. The following changes should be made: a. Update “clearance (if applicable)” - The signee’s Employee Identification Number should also be written as verification. 25 b. Update “Exemption A” - Agriculture exemptions do not apply if products are repurposed. c. Update “Note 2” - Ordinance Code 5.04.040 states that businesses within the city limits require a County Business License if those businesses solicit orders or deliver merchandise to the unincorporated area of the county.
F3
Page 2
The Business License Complaint was received by the Grand Jury in September of 2011. The Treasurer/Tax Collector’s Department began verifying Business Licenses in roughly November or December of 2011. Through the verification process, they now have a list of businesses that do not have a Business License.
Related Recommendations (1)
R3
The Grand Jury recommends that the Sheriff’s Department utilize the Sheriff’s Team of Active Retirees (S.T.A.R.) to assist in enforcement of the Ordinance.
F4
Page 2
The Business License fee is intended to cover the cost of processing the form pursuant to 5.16.010 of the Business Taxes, Licenses & Regulations Ordinance Code.
Related Recommendations (1)
R4
The Grand Jury recommends that the Treasurer/Tax Collector should implement a computer program that will verify issues at the initiation of the application process (Examples: check correct zoning for type of business by verifying parcel number, check for past due taxes, and check State Board of Equalization).
F5
Page 2
The Assessor’s Office uses Business Licenses to determine who shall pay business property taxes, and in their opinion, there is no better method available to determine who shall pay. 24 6. The majority of the Board of Supervisors indicated that the Business License Ordinance is an ineffective and/or inefficient way to regulate businesses in the county.
Related Recommendations (1)
R5
The Grand Jury recommends that the Treasurer/Tax Collector should maintain appropriate staffing to manage the Business License Ordinance.
F6
Page 4
The Grand Jury recommends that the Treasurer/Tax Collector should ensure personnel involved in the Business License process be properly trained in all requirements of the Business License Ordinance.
Related Recommendations (1)
R6
The Grand Jury recommends that the Treasurer/Tax Collector should ensure personnel involved in the Business License process be properly trained in all requirements of the Business License Ordinance.
F7
Page 3
Businesses exempt from a Business License include: Agriculture, Employment, Public Agencies, Charities, Religious, Charitable and non-profit organizations, Newspapers, and Fair Concessions. (Chapter 5.08.070) 8. When an agricultural item is repurposed, the business is no longer exempt from requiring a Business License. (Example: As soon as a winery crushes their grapes, they are no longer exempt from a Business License.) 9. Multiple businesses at the same location owned by the same person(s) require only one Business License under one of the business names.
Related Recommendations (1)
R7
The Grand Jury recommends that the Business License Ordinance should require businesses, even when owned by the same person at the same location, to obtain a separate Business License.
F8
Page 4
The Grand Jury recommends that the Treasurer/Tax Collector should share the list of businesses that do not have a Business License with other departments that utilize the “Business License-Active List.” 9. The Grand Jury recommends that all County Departments required to sign off on the Business License Application should enact a time study that will look into the actual cost of issuing the Business License.
Related Recommendations (1)
R8
The Grand Jury recommends that the Treasurer/Tax Collector should share the list of businesses that do not have a Business License with other departments that utilize the “Business License-Active List.”
F10
Page 3
Businesses in the City of Placerville and the City of South Lake Tahoe are required to have a County Business License if they solicit business outside of the city limits. (Chapter 5.04.040) 11. The Grand Jury sent a survey on the use of the “Business License – Active List” by county departments. Many county departments use the list of businesses. (Attachment 1) 12. Of eight similar sized counties, the highest Business License cost is Humboldt County at $294 per license annually plus a percentage of gross income. The lowest cost per license is El Dorado County at $32 per license annually.
Related Recommendations (1)
R10
The Grand Jury recommends that the Treasurer/Tax Collector should have a copy of all the membership lists for Chambers of Commerce and other business related organizations within the County. Those lists should be compared annually to the “Business License – Active List.”
F13
Page 3
The Coloma-Lotus, El Dorado County, El Dorado Hills, Georgetown Divide, Shingle Springs-Cameron Park, and South Lake Tahoe Chambers of Commerce were cooperative in helping the Grand Jury review their membership lists. The Pollock Pines-Camino Chamber of Commerce did not comply with the Grand Jury’s request.
No recommendations for this finding
Additional Recommendations 2
These recommendations are not explicitly linked to specific findings.
-
R9The Grand Jury recommends that all County Departments required to sign off on the Business License Application should enact a time study that will look into the actual cost of issuing the Business License.
-
R11The Grand Jury recommends that the Treasurer/Tax Collector publish a list of businesses that are not operating with a current Business License monthly on the Treasurer/Tax Collector’s website and in other public media. Responses Reponses to both the findings and recommendations in this report are required by law in accordance with California Penal Code §933 and §933.05. Address responses to: The Honorable Suzanne N. Kingsbury, Presiding Judge of the El Dorado County Superior Court, 1354 Johnson Blvd., South Lake Tahoe, CA 96150. This report has been provided to the: El Dorado County Board of Supervisors El Dorado County Building Department El Dorado County Environmental Management Department El Dorado County Fire Protection Districts El Dorado County Planning Department El Dorado County Sheriff’s Department El Dorado County Treasurer/Tax Collector 27 DEPARTMENTS THAT RESPNDED IN PHONE RESPONSES WRITING. ATTACHMENT i El Dorado County Business License Utilization Survey The purpose of this document is to identify what departments use the Treasurer/Tax Collector's "Business License - Active List". Information provided by each Department. COULD DEPARTMENT PERFORM DEPARTMENTS CURRENT USER LIST? COULD USE LIST? IMPORTANT WITHOUT IT? Agriculture Yes Yes SOMEWHAT Without it would be difficult. List is very helpful to obtain owner names and to meet Constitutional requirements. Without it would be difficult. List used to meet Constitutional requirements and as a Assessor Yes yes EXTREMELY method of discovering businesses not required to report to Assessor. Without it would be more expensive, labor intensive, and time consumenng. Auditor/Controller CAO Child Support Services Yes Yes Yes Yes. List used for collection of money due parents and the collection of debts owed to Country and Courts. County Counsel Development Services No Without it would be difficult and cause considerable extra work. Used for fraud cases, District Attorney Yes yes EXTREMELY locating witnesses or victims criminal cases, workers comp cases, welfare fraud cases, contractor cases. Lack of reprt translates into more costs. DOT Elections No No Yes Environmental Management Yes Extremely No Health Services No No No Yes Human Resources No No No yes Human Services No No No Yes Information Technologies Library No No Yes Public Defender Without it would be difficult. Information is extremely valuable in our collaboration with Surveyor Yes Yes Extremely Developmental Services re address assignments for Suites/Units and Commercial Buildings. Recorder Clerk No No No Treasurer/Tax Collector Yes Extremely Creator of the list Sheriff Yes yes Somewhat Use to verify Business Licenses Veterans Affairs No No No
No Responses Found 6
Government entities assigned to respond to this report. No response documents have been linked in our database.
County of El Dorado
Agency
El Dorado County
County
El Dorado County Board of Supervisors
Elected County Office
El Dorado County Fire Protection District
Fire District
El Dorado County Sheriff
Elected County Office
El Dorado County Treasurer-Tax Collector
Elected County Office