[HISTORY: Adopted by the City Council of
the City of Sunbury 4-14-1958 by Ord. No. 622. Amendments noted where
applicable.]
[Amended 2-14-1977 by Ord. No. 956]
This chapter shall be known as "The City License
Fee Ordinance of 1958."
As used in this chapter, the following terms
shall have the meanings indicated:
Comprises and includes firms, copartnerships and corporations
as well as individuals.
[Amended 2-14-1977 by Ord. No. 956]
In addition to all other taxes levied and collected,
an annual license fee for general revenue purposes be and the same
is hereby authorized and directed to be assessed, levied and collected
from all persons engaged in the City of Sunbury in each and every
trade, business, calling and occupation and according to the classification
as hereinafter in this chapter set forth.
[1]
Editor's Note: Former § 106-4, License for dealers and collectors of junk and their vehicles, as amended; § 106-5, License fee for delivery vehicles of nonresident dealers, as amended; § 106-6, License fee for trailers not attached to land, as amended; and § 106-7, License fee for peddlers and solicitors, as amended, were repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[Amended 12-14-1970 by Ord. No. 850; 2-14-1977 by Ord. No.
956; 12-28-1987 by Ord. No. 1091; 12-22-2008; at time of adoption of Code
(see Ch. 1, General Provisions, Art. I)]
A.
All owners of bowling alleys, jukeboxes and amusement
devices, such as shuffleboards, miniature pool tables, etc., shall
pay for each alley and for each installation of such piece of equipment
an annual license fee as set by resolution of the City Council.
B.
All owners of billiard or pool tables used by the
general public shall pay for each table an annual license fee as set
by resolution of the City Council.
C.
All owners of pinball games and other coin-operated
amusement devices shall pay for each installation of such piece of
equipment or device an annual license fee as set by resolution of
the City Council.
D.
All owners of vending machines that dispense beverages
in nonreturnable bottles and cans shall pay for each installation
of such vending machines an annual license fee as set by resolution
of the City Council.
[Amended 2-14-1977 by Ord. No. 956; 12-22-2008; at time
of adoption of Code (see Ch. 1, General Provisions, Art. I)]
All owners, keepers and operators of public
garages and outdoor or open air public parking lots for the storage
of motor vehicles for which pay is demanded shall pay an annual license
fee as set by resolution of the City Council.
[Amended 2-14-1977 by Ord. No. 956; 12-22-2008; at time
of adoption of Code (see Ch. 1, General Provisions, Art. I)]
All owners or operators of shows, carnivals,
circuses, menageries, skating rinks, theaters and moving-picture houses,
and all other kinds of public exhibitions for pay, except those for
religious, educational or charitable purposes, shall each pay an annual
license fee as follows:
A.
All shows, carnivals, circuses and menageries showing
for not more than 24 hours, a fee as set by resolution of the City
Council, with an additional fee, as set by resolution of the City
Council, per day for each succeeding day or fraction thereof.
B.
All shows, carnivals, circuses or menageries (exhibiting
either within or outside of the limits of the City) holding or having
any parade or demonstration upon the streets of this City shall pay
for each parade the sum as set by resolution of the City Council,
before said parade shall enter the City limits.
C.
All skating rinks, a fee as set by resolution of the
City Council.
D.
All theaters and moving-picture houses, and all other
kinds of public exhibitions for pay, having a seating capacity of
500 or more, a fee as set by resolution of the City Council.
[Amended 2-14-1977 by Ord. No. 956; at
time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
All market-house companies and owners of market
houses; telephone, gas, electric light or power companies or agencies
(exclusive of telegraph companies); or individuals furnishing communication,
light, heat or power, an annual fee as set by resolution of the City
Council.
[Amended 2-14-1977 by Ord. No. 956]
All license fees levied in pursuance of this chapter shall be due and payable the first day of May 1958 and each first day of May in each year thereafter. Any person beginning business after the first day of May in any year, except such as shall be engaged in the businesses mentioned in § 106-14 of this chapter, shall only be required to pay a license fee for the ratable portion of the year to the succeeding first day of May.
[Amended 2-14-1977 by Ord. No. 956]
All license fees levied in pursuance of this
chapter shall be payable to the City Treasurer, who shall give the
person paying the same a receipt therefor, which shall state the time
covered by said license together with street address and classification,
and no person shall begin, continue, conduct or follow any of the
trades, businesses, callings or occupations aforesaid without first
having paid the license fee imposed hereunder.
[Amended 6-9-1975 by Ord. No. 908; 2-14-1977 by Ord. No.
956]
It shall be the duty of the City Treasurer to
classify and to assess all persons made liable for license fees hereunder;
provided, however, that the City Treasurer shall deliver to each and
every person liable to assessment under this chapter the necessary
blank upon which a return shall be made and sworn to of the trade,
business, calling or occupation in which he shall be engaged; and
where the business is one requiring classification, the person to
be licensed shall state the class to which he belongs and shall return
such information to the City Treasurer; and, if the City Treasurer
is of the opinion that the return made is true and correct, he shall
bill the person making the return accordingly; but should the City
Treasurer find and determine that the return is not properly made
or that the person liable to the license fee hereunder has failed
to make any return, then and in that event, upon such finding and
determination at any time thereafter, the said City Treasurer shall
bill the said person at such rate and in such class as he shall deem
proper and just, and shall give the person a notice in which shall
be stated the trade, business, calling or occupation and class, and
the amount of the license fee imposed or levied for the period in
question, and the time for hearing appeals from the said assessment,
which notice shall be served at least five days prior to the date
set forth for the hearing of appeals.
[Amended 6-9-1975 by Ord. No. 908]
The Council of the City, in addition to the
duty heretofore devolving upon it under the laws, shall, further,
constitute the Board of Appeals for hearing appeals from assessments
made by the City Treasurer, who shall attend all hearings of said
Board whenever such appeals shall be heard.
[Amended 6-9-1975 by Ord. No. 908; 2-14-1977 by Ord. No.
956]
Any person liable to the payment of a license
fee under this chapter who may have been omitted by the City Treasurer
in making the annual assessments aforesaid, or who may have commenced
business after the annual assessment aforesaid, shall apply to the
said City Treasurer for his assessment, and shall furnish him, under
oath, with such facts as to enable him to properly classify the application
and determine the amount of tax to which he shall be subjected, whereupon
the said City Treasurer shall assess the license in the manner aforesaid.
[Amended 6-9-1975 by Ord. No. 908]
It shall be the duty of the City Treasurer to
keep and maintain a record of the assessments made as hereinbefore
provided in a City License Register.
[Amended 6-9-1975 by Ord. No. 908; 2-14-1977 by Ord. No.
956]
It shall be the duty of the City Treasurer to
notify all persons subject to the payment of license fees, as provided
by this chapter, on or before the first day of May in each year, when
said license is payable, and the amount due from them, and if the
same is not paid within six months, he shall place the same, plus
a penalty of 5%, in the hands of a collector, to be by him appointed,
for collection. Said collector shall immediately proceed to collect
the same and shall have power in the name of the City to initiate
appropriate proceedings before a court of competent jurisdiction for
the collection of the said tax and penalty, and shall turn over to
the City Treasurer all amounts collected by him within 60 days from
the time the same shall be placed in his hands, and shall receive
for his compensation 5% of the amount thus collected. The City Treasurer
shall also have full power for collection. The City Treasurer shall
enter upon the City License Register the date of giving the notice
required by this section and the manner of giving the same.
It shall be the special duty of the Chief of
Police of the City to see to the proper enforcement of the provisions
of this chapter and he, as well as the City Treasurer or other public
officials designated by Council, shall have power in the name of the
City to institute proceedings against any or all persons who violate
the provisions of this chapter, whether such suits or prosecutions
be by process of summary conviction or otherwise.
[Amended 2-14-1977 by Ord. No. 956; at
time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person, firm, association or corporation,
or any officer, agent, servant or employee thereof, violating any
of the provisions of this chapter shall, upon conviction thereof,
be sentenced to pay a fine of not more than $1,000, plus costs of
prosecution, or 90 days' imprisonment, or both.
