[Ord. No. 597, § I; Ord. No. 783, § 1; Ord. No. 1182, § 1.]
For the purposes of this chapter, the following words and phrases
shall have the meaning respectfully ascribed to them by this section:
(a)
PERSONS — Includes all domestic and foreign corporations, associations,
syndicates, joint stock corporations, partnerships of every kind,
clubs, Massachusetts business or common-law trusts, societies and
individuals transacting and carrying on any business in the city,
other than as an employee. Notwithstanding the definition herein of
"persons, " professional people shall be individually licensed as
provided in this chapter.
(b)
CITY — Shall mean the City of Oakdale, a municipal corporation
of the State of California, in its present incorporated form or any
later reorganized, consolidated, enlarged or reincorporated form.
(c)
BUSINESS — Includes professions, trades and occupations in
all and every kind of calling, whether or not carried on for profit.
"Business" includes real property rentals, including homes, apartments,
flats, stores, mobile home spaces, parts or all of building structures
and vacant areas.
(d)
GROSS RECEIPTS — Shall include the total of amounts actually
received or receivable from sales and the total amounts received or
receivable for the performance of any act or service of whatever nature
it may be, for which a charge is made or credit allowed, whether or
not such act or services done as a part of or in connection with a
sale of materials, goods, wares or merchandise. Included in "gross
receipts" shall be all receipts, cash, credits and property of any
kind and nature, without any deduction therefrom on account of the
cost of the property sold, the cost of materials used, labor or service
costs, interest paid or payable, or losses or other expenses whatsoever.
Excluded from "gross receipts" shall be the following:
(1)
Cash discounts allowed and taken on sales;
(2)
Credit allowed on property accepted as part of the purchase price,
and which property may later be sold;
(3)
Any tax required by law to be included in or added to the purchase
price, and collected from the consumer or purchaser;
(4)
Such part of the sale price of the property returned by the purchasers
upon recision of the contract of sale, as is refunded either in cash
or by credit;
(5)
Amounts collected for others where the business is acting as an agent
or trustee, to the extent that such amounts are paid to those for
whom collected, provided the agent or trustee has furnished the director
of finance with the names and addresses of the others and the amounts
paid to them;
(6)
That portion of the receipts of a general contractor which represent
payments to subcontractors; provided, that such subcontractors are
licensed under this chapter; and provided, that the general contractor
furnishes the director of finance with the names and addresses of
the subcontractors and the amounts paid each subcontractor;
(7)
Receipts of refundable deposits; except, that refundable deposits
forfeited and taken into income of the business shall not be excluded;
(8)
As to a real estate agent or broker, the sales price of real estate
sold for the account of others; except, that portion which represents
commission or other income to the agent or broker;
(9)
As to a retail gasoline dealer, a portion of his receipts from the
sale of motor vehicle fuels, equal to the motor vehicle fuel license
tax imposed by and previously paid under the provisions of part 2
of division 2 of the Revenue and Taxation Code of the state;
(10)
As to a retail gasoline dealer, the special motor fuel tax imposed
by section 4041 of title 26 of the United States Code, if paid by
the dealer or collected by him from the consumer or purchaser;
(11)
As to trading stamp companies, the "gross receipts" shall be
measured in terms of stamp sales to merchants;
(12)
Receipts from the sale of real property, when such sale is merely
incidental to carrying on a business.
(e)
SALE — Shall include the transfer in any manner or by any means
whatsoever of the title to property for a consideration; the serving,
supplying or furnishing for a consideration of any property; and a
transaction whereby the possession of property is transferred and
the seller retains the title as security for the payment of the price
shall be likewise deemed as "sale." The foregoing definition shall
not be deemed to exclude any transaction which in effect results in
a "sale" within the contemplation of law.
(f)
SWORN STATEMENT — Shall mean an affidavit sworn to before a
person authorized to take oath or a declaration or certification made
under penalty of perjury.
(g)
SOLICITORS AND PEDDLERS — Every person not having a fixed place
of business in the city, who travels from place to place or house
to house, or temporarily occupies space in any other business establishment
within the city, who makes demonstrations of or solicits, takes orders
or canvasses for the sale of, or sells any goods, wares, merchandise,
insurance, subscriptions to periodicals or magazines, or things or
articles of value of any nature, kind or description.
(h)
MERCHANTS — Any person selling goods, wares and merchandise
or services of any description within the city, either as a sole business,
or in connection with some other business, and any person engaging
in business within the city; however, peddlers, solicitors and all
other persons whose business is specifically defined in, or for whose
business a separate and distinct license fee is provided and required
under this chapter.
(j)
PROFESSIONAL PERSON — Any accountant, chiropractor, dentist,
engineer, lawyer, optometrist, osteopath, physician, surgeon, veterinarian
or mortician who solicits, sells or offers to sell any professional
services in the city.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
This article is enacted solely to raise revenue for municipal
purposes and is not intended for regulation.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
Persons required to pay a license tax for transacting and carrying
on any business under this chapter shall not be relieved from the
payment of any license tax for the privilege of doing such business
required under any other ordinance of the city, or any other provision
of this Code, and shall remain subject to the regulatory provisions
of other ordinances and Code provisions.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
(a)
It shall be unlawful for any person to commence, establish, maintain
or carry on any business enterprise, whatever, in the city:
(1)
Without first obtaining a license from the city, whether the business
enterprise or the person is subject to a city license tax under this
chapter or not;
(2)
Without fully complying with any and all other regulations of such
business contained in this chapter, or other regulatory provisions
now existing or hereafter to be adopted by the city.
(b)
It shall be unlawful for goods and materials offered for sale at
a garage sale to be displayed closer to the street than the building
setback line.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
A separate license shall be required and obtained for each kind
or class of business carried on at one location; except, however,
in the case of merchants where the license fee is to be determined
and paid on the basis of the amount of gross sales or gross receipts,
and if all such gross sales or gross receipts of such merchant are
reported under one application for license. One license only shall
be required of and shall be issued for the business of the merchant.
This exception shall not apply to the separate licenses or the separate
license fees required for the operation or maintenance of billiard
or pool tables, card tables, music or electric phonograph machines,
pin marble games, or other similar games or devices, amusement machines
and devices and weighing machines.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
All applications for license shall be made to the director of
finance on forms furnished by the director and shall state all facts
necessary and proper to be known and stated for the issuance of such
license, including the kind or character of the business or business
enterprise, the location thereof, the full name and residence of the
proposed licensee, the period of time such business or business enterprise
is intended to be continued, or for which the proposed license is
to be issued, and such other facts or information as the director
may require. If the license fee payable under this chapter is fixed
or to be determined by the amount of gross sales or gross receipts,
then for new businesses and business enterprises not previously licensed,
the application shall state an estimate of the amount of such gross
sales or gross receipts anticipated for the period for which the license
is proposed to be issued. For established businesses and businesses
previously licensed, the application shall state the amount of gross
sales or gross receipts for the last preceding license period. All
applications for license shall be verified by the applicant. Whenever
a license is applied for, which must be approved by the city council
before being issued, or whenever a license is applied for to conduct
a business of a temporary nature, the director may require the person
applying for a license to add his thumb and finger prints to the application
therefor.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
On receiving proper application therefor and containing the
necessary information, it shall be the duty of the director of finance
to issue a license under this chapter to every person paying a license
fee or entitled to such license. The director shall determine the
business classification of the applicants; provided, that any person
may appeal to the city council from the decision of the director as
to such classification, and the council, after hearing, shall fix
and determine the classification and the amount of tax required for
such license, and the determination of the council shall be final.
In no case shall any mistake by the director stating the amount of
the license fee prevent the collection of what shall be actually due,
with all costs against any licensee, or against anyone commencing
or carrying on any business enterprise within the city, without a
license.
[Ord. No. 597, § 1; Ord. No. 749, § 1, 1979; Ord. No. 1182, § 1.]
Whenever any person desires to engage in any business in the
city, enumerated in this section, such person shall petition the city
council for license therefor, which petition shall state the name
of the applicant and any other information which the city council
may by resolution require. On consideration thereof, the council may
authorize the same to be issued in whole or in part or rejected in
whole or in part. No license or permit shall be issued for the conduct
of any such business, except as ordered by the council. Such businesses
are the following: athletic exhibitions, boxing contests, carnivals,
circuses.
[Ord. No. 597, § 1; Ord. No. 891, § 1; Ord. No. 1182, § 1.]
(a)
All license fees shall be payable in advance in lawful money of the
United States at the office of the director of Finance, or at such
other place as is from time to time lawfully designated by resolution
of the city council.
(1)
Annual licenses. The annual license fees in this chapter shall be
due and payable to the city of January first of each and every year.
Any person liable to pay an annual license fee, but who does business
for a portion of the year, shall, nevertheless be required to pay
the full annual fee. Proration to the nearest quarter will be made
when a license is first obtained.
(2)
Monthly licenses. The monthly license fees in this chapter shall
be due and payable to the city on the first day of each month.
(3)
Weekly licenses. The weekly license fees in this chapter shall be
due and payable to the city each Monday.
(4)
Daily licenses. The daily license fees in this chapter shall be due
and payable to the city each day.
(b)
All license fees described in this chapter, if unpaid, are delinquent
at five p.m. on the thirtieth day after their due dates, and thereafter
a delinquent penalty of six percent of the amount of the fees attached
to them. Any person who fails to obtain a license when required under
this chapter shall pay double the initial license fee.
[Ord. No. 597, § 1; Ord. No. 640, § 1; Ord. No. 783, § 2; Ord.
No. 816, § 2; Ord. No.
857, § 3; Ord. No. 891, § 1; Ord. No. 968, §§ 1, 2; Ord. No. 1002, § 1; Ord. No. 1182,
§ 1.]
The amounts of rates of license fees to be paid by persons engaging
in or carrying on any business or business enterprise in the city
area hereby is fixed and determined as follows:
(a)
For public utilities, except those specifically exempted by state or federal law from the imposition fee by a municipality upon the business of conducting a public utility, and except those operating under a revenue producing franchise issued by the city, license fees shall be based on gross receipts as set forth in the schedule in subsection (d) of this section.
(b)
For the following businesses:
(1)
Boxing and wrestling matches, $50.00 per exhibition.
(2)
Carnivals, $250.00 a week.
(3)
Circuses, $50.00 a day.
(4)
Dances at which admission is charged, $50.00 each.
(5)
Merry-go-rounds, $5.00 a day.
(6)
Portable skating rinks, $50.00 a quarter.
(7)
Patent medicine vending, $200.00 a quarter.
(8)
Peddling or soliciting, $30.00 a quarter.
(9)
Selling bankrupt, depreciated or damaged stock of goods, when
the same are represented as being sold for less than the usual course
of business, $200.00 a quarter.
(10)
Traveling exhibitions such as telescopes, microscopes, lung
testers, ball and knife or ring throwing or any similar exhibitions
for which no other rate is fixed herein, $25.00 a week.
(11)
Traveling, advertising and sales promotional enterprises, whether
operating directly or under sponsorship of a local organization, where
any remuneration is received by such enterprise for its activity within
the city, $25.00 per quarter.
(12)
Traveling theatrical promoters or enterprises, whether operating
directly or under sponsorship of a local organization for theatrical
performances in the city, at which admission is charged, $10.00 a
day for the first three days, $6.00 per day thereafter.
(13)
Trucks using city streets: Every automobile truck using the
city streets for the transportation or delivery of goods, wares and
merchandise, except as are exempted from the payment of municipal
license fees by state or federal law, and except when such trucks
are used in connection with businesses already paying a license fee
under this chapter, and except those who are under the highway carriers
uniform business license tax pursuant to Section 4306 of the Public
Utilities Code, $10.00 per quarter per truck.
(14)
Garage sales, $5.00 per application. A recognized group or neighborhood
organization consisting of more than twenty (20) households participating
in a single-day joint garage sale shall have an individual garage
sale permit fee of $2.50 per household if properly submitted as a
single joint application.
(15)
Billiard and pool halls and card rooms, $8.00 per table annually,
in addition to merchants gross receipts license, hereinafter specified.
(16)
Professional people, $60.00 annually each.
(17)
Annual retail fireworks sale, $25.00.
(c)
All contractors and subcontractors, including building, electrical,
heating and ventilating, house moving, painting, plumbing, refrigeration,
roofing, trucking and hauling, shall pay a license tax based upon
gross receipts at the following rates:
|
Average Monthly Receipts
|
Annual License Fee
|
|---|---|
|
$0.00 to $4,000.00
|
$50.00
|
|
4,000.01 to 5,000.00
|
60.00
|
|
5,000.01 to 6,000.00
|
70.00
|
|
6,000.01 to 8,000.00
|
80.00
|
|
8,000.01 to 10,000.00
|
90.00
|
|
10,000.01 to 12,000.00
|
100.00
|
|
12,000.01 to 14,000.00
|
110.00
|
|
14,000.01 to 16,000.00
|
120.00
|
|
16,000.01 to 18,000.00
|
130.00
|
|
18,000.01 to 20,000.00
|
140.00
|
|
20,000.01 to 25,000.00
|
160.00
|
|
25,000.01 to 30,000.00
|
180.00
|
|
30,000.01 to 35,000.00
|
200.00
|
|
35,000.01 to 40,000.00
|
220.00
|
|
OVER 40,000.00
|
240.00
|
(d)
Every merchant and person engaging in business within the city, except those businesses otherwise provided for in subsections (a), (b) and (c) of this section, shall pay an annual license tax, based upon average monthly gross receipts at the following rates:
|
Average Monthly Receipts
|
Annual License Fee
|
|---|---|
|
$0.00 to $1,000.00
|
$20.00
|
|
1,000.01 to 1,500.00
|
25.00
|
|
1,500.01 to 2,000.00
|
30.00
|
|
2,000.01 to 3,000.00
|
40.00
|
|
3,000.01 to 4,000.00
|
50.00
|
|
4,000.01 to 5,000.00
|
60.00
|
|
5,000.01 to 6,000.00
|
70.00
|
|
6,000.01 to 8,000.00
|
80.00
|
|
8,000.01 to 10,000.00
|
90.00
|
|
10,000.01 to 12,000.00
|
100.00
|
|
12,000.01 to 14,000.00
|
110.00
|
|
14,000.01 to 16,000.00
|
120.00
|
|
16,000.01 to 18,000.00
|
130.00
|
|
18,000.01 to 20,000.00
|
140.00
|
|
20,000.01 to 25,000.00
|
160.00
|
|
25,000.01 to 30,000.00
|
180.00
|
|
30,000.01 to 35,000.00
|
200.00
|
|
35,000.01 to 40,000.00
|
220.00
|
|
OVER 40,000.00
|
240.00
|
(e)
For all businesses and business enterprises not specified in subsections (a), (b), (c) or (d) of this section, a minimum licensee fee of twenty dollars annually shall be imposed; provided, that the city council may, in its discretion and after hearing, exact a higher license fee than the minimum fee herein specified. Five days' notice of the time and place of such hearing shall be given to the applicant before the higher license fee is exacted.
(f)
A public hearing shall be held on any changes in the rates of tax
set forth in this section. Notice of said hearing shall be given by
publication in accordance with Government Code, section 6062(a).
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
(a)
No person shall be exempt from the necessity of procuring a license
to do business in the city. License fees, however, will not be charged
for licenses in the following cases:
(1)
Disabled war veterans who are exempt by state law from the payment
of a license fee.
(2)
Solicitors, peddlers and hawkers engaged in interstate commerce
and who are, by law, exempt from payment of a license fee, by virtue
of the fact that they are engaged in interstate commerce.
(3)
Persons transacting and carrying on any business exempt by virtue
of the Constitution or applicable statutes of the United States or
other state from the payment to municipal of such license fees or
taxes.
(4)
A person soliciting or taking orders for goods, wares or merchandise
as a wholesaler from bona fide or retail merchants in the city.
(5)
Persons conducting dances, concerts, lectures, parties or entertainment
where all the receipts are appropriated exclusively to any church,
school, religious, benevolent, patriotic or other public or beneficial
purpose of a local character within the city.
(6)
Persons engaged in the rental of real property; provided, that
the average monthly gross receipts from all rentals do not exceed
one thousand dollars, and also that the number of rental units does
not exceed ten.
(b)
In each of the above cases, the person claiming exemption from license
shall first present satisfactory evidence to the director of finance
that he is entitled to such exemption, which evidence shall include
a written statement under oath setting forth such facts and giving
such information as the director may require; and provided further,
that all such persons shall comply with all the other provisions of
this chapter.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
The amount of any license fee imposed by this chapter shall
be deemed a debt to the city, and any person engaged in any business
in the city without having secured the required license from the city
to do so or having failed to pay in full the license fees provided
in this chapter shall be liable to legal action in the name of the
city in any court of competent jurisdiction for the amount of such
license fee, plus any court costs incurred by the city.
The conviction and punishment of any person for transacting
any business without a license shall not excuse or exempt such person
from the payment of any unpaid license fee.
Nothing herein shall prevent a criminal prosecution for any
violation of the provisions of this chapter.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
No personal demands or notices to any persons owing any license
fee, or additions for delinquencies under this chapter shall be necessary
in order that such persons incur or be charged with the penalties
of this chapter.
[Ord. No. 597, § 1; Ord. No. 1182, § 1.]
Each license issued under this chapter shall be upon the forms
furnished by the director of finance and shall set forth and contain
the name of the licensee, or of the business licensed, the address
of the licensee, and the location of the business licensed, the period
of time covered by such license, the amount of the license fee, if
any payable for such license and such other information as the director
may deem necessary or proper.
[Ord. No. 597, § 1; Ord. No. 1182, § 1; Ord. No. 1182, § 1.]
No license granted or issued under any provision of this chapter
shall be transferable or assignable, except in the case of bona fide
sale of the entire business for which such license was issued; and
then only in case such sale is reported to the director of finance
and the consent of such director to such assignment is obtained. The
licensed business shall be carried on only at or from the place specified
in the license, unless any change in location is reported to the director
of finance, and the consent of the director to such change in location
is obtained.
[Ord. No. 597, § 1; Ord. No. 891, § 1; Ord. No. 1182, § 1.]
Every person having a license under the provisions of this chapter
shall produce and exhibit the same when applying for a renewal thereof;
and whenever requested to do so by any police officer or by any officer
authorized to issue or inspect licenses or to collect license fees.
All solicitors, peddlers, and hawkers shall prominently display on
the front of their clothing license badges provided by the city. It
shall be unlawful for a solicitor, peddler or hawker not to display
such license badge.
[Ord. No. 597, § 1; Ord. No. 1182, § 1]
The city council reserves the right to revoke any license issued
under this chapter upon good cause shown. No license shall be revoked
until after hearing, before the city council, notice of which hearing
shall be given to a license holder not less than five days in advance
of the date of such hearing, which notice shall either be delivered
to the licensee personally, or left at his place of business, if he
conducts his business in a fixed, bona fide and established place
in the city, or by mailing the notice to him at the mailing address
stated on his application. Upon revocation of license, the city council
may, in such cases as it deems proper, order refunded to the person
whose license is revoked the cash bond and any prepaid license fees
of such person. If the revocation of license is for violation of the
terms and provisions of this chapter, this Code or other regulatory
ordinances of the city, the cash bond shall be forfeited to the city
and the refund shall not exceed the amount of prepaid license fees.
