[§§ 3-1.201 through 3-1.243, codified from Ordinance No. 399, as amended by Ordinance
Nos. 411, 418, 436, 465, and 477, amended in their entirety by Ordinance No. 486, effective March 26,
1966]
[Ord. 486, eff. March 26,
1966]
Every person transacting and carrying on businesses in the City
shall pay a license tax as set forth in this article.
[Ord. 486, eff. March 26,
1966, as amended by § 4, Ord. 549, eff. January 1, 1972]
The license tax for restaurants, cafes, cafeterias, lunch counters,
bars, hot dog stands, light lunch or sandwich shops, or eating or
drinking places of any kind where food or beverage is sold shall be
as follows:
(a)
For restaurants, including eating places serving alcoholic beverages
at tables only but not maintaining a bar, $93.75 per year as a basic
license tax;
(b)
For bars serving alcoholic beverages, $125 per year as a basic license
tax;
(c)
For restaurants and bars combined serving alcoholic beverages. $125
per year as a basic license tax;
(d)
For restaurants and/or bars with outside service, an additional license
tax of $93.75 per year;
(e)
For restaurants and/or bars with outside service open after 11:00
p.m., an additional license tax of $93.75 per year;
(f)
For restaurants and/or bars providing entertainment for their customers,
an additional license tax of $62.50 per year; and
(g)
For restaurants and/or bars providing the privilege or opportunity
for their customers to dance, an additional license tax of $125 per
year.
[Ord. 486, eff. March 26,
1966, as amended by § 5, Ord. 549, eff. January 1, 1972; § 2, Ord.
938-96, eff. November 14, 1996]
(a)
Transient Rentals. The business license tax for all hotels, apartment
units, rented rooms or units in residences or rooming houses, and
lodgings and any other kind of housing or rooming facility in which
one or more rooms or units are rented transiently as follows:
|
Number of Rental Units
|
Tax
|
|---|---|
|
1 or 2
|
Base Tax Rate
|
|
3 to 10
|
Base Tax Rate, plus $6.25 per each unit over 2
|
|
11 to 20
|
Base Tax Rate, plus $62.50, plus $5 per each unit over 10
|
|
21 to 30
|
Base Tax Rate, plus $112.50, plus $3.75 per each unit over 20
|
|
31 to 70
|
Base Tax Rate, plus $150, plus $2.50 per each unit over 30
|
|
Over 70
|
Base Tax Rate, plus $250, plus $1.25 per each unit over 70
|
(b)
Nontransient Rentals. The business license tax for all apartment
units, rented rooms or units in residences or rooming houses, and
lodgings and any other kind of housing or rooming facility rented
nontransiently shall be as follows:
|
Number of Rental Units
|
Tax
|
|---|---|
|
1 or 2
|
$12.50
|
|
3 to 10
|
$12.50, plus $6.25 per each unit over 2
|
|
11 to 20
|
$12.50, plus $62.50, plus $5 per each unit over 10
|
|
21 to 30
|
$12.50, plus $112.50, plus $3.75 per each unit over 20
|
|
31 to 70
|
$12.50, plus $150, plus $2.50 per each unit over 30
|
|
Over 70
|
$12.50, plus $250, plus $1.25 per each unit over 70
|
|
All persons that engage in nontransient rentals shall attest
to such fact under penalty of perjury. Where the unit owner elects
to change the use of any unit from nontransient to transient during
the year for which the business license has been issued, then not
less than 30 days prior to such change in use the business operator
shall notify the Director of Finance of such modification to the business
license and shall remit the additional tax amount owed for the transient
rental. In the event that the Director of Finance determines that
a business operator failed to make notification of the transient use
and failed or refuses to remit the adjusted tax for the transient
units, there shall be added to the tax due a one-time penalty in the
amount of 10% thereof and the total of the tax and penalty shall be
subject to interest from the date the change in use was made until
paid at the rate of 1/2 of 1% per month.
|
[Ord. 486, eff. March 26,
1966, as amended by § 6, Ord. 549, eff. January 1, 1972; § 1, Ord.
580, eff. February 14, 1974; and § 1, Ord. 701, eff. July 6, 1981]
The license tax for taxicabs, buses, limousines, baggage trucks,
delivery trucks, airplanes, hydro-airplanes, flying boats, ships,
boats, autoettes, cars, bicycles, motorcycles, life rafts, paddle
boats, or other vehicles used for the transportation of passengers,
freight, or express for hire or offered for lease, rent, or charter
to customers shall be as follows:
(a)
For any business utilizing vehicles as hereinabove stated, $93.75
per year as a basic license tax or any other basic license tax under
any other section of this article;
(b)
For each power vehicle under 20 feet in length, an additional license
tax of $15 per year;
(c)
For each power vehicle 20 feet or over in length, an additional license
tax of $46.87 per year;
(d)
For each nonpower vehicle under six feet in length, an additional
license tax of $1.25 per year;
(e)
For each nonpower vehicle six feet or over in length, an additional
license tax of $6.25 per year; and
(f)
For each power attachment or device which attaches to a nonpower
vehicle to power such vehicle, an additional license tax of $12.50
per year.
[Ord. 486, eff. March 26,
1966, as amended by § 7, Ord. 549, eff. January 1, 1972]
The license tax for a teacher affording instruction, training,
lessons, or education shall be $12.50 per year. If a teacher provides
services other than instruction, sells merchandise, or employs another
individual, he shall be subject to a license tax under one of the
other sections of this article.
[Ord. 486, eff. March 26,
1966, as amended by § 8, Ord. 549, eff. January 1, 1972; § 1, Ord.
763, eff. July 2, 1984]
The license tax for public auctions shall be $93.75 per day;
provided, however, no license shall be required for selling any goods
belonging to the United States or the State at a public auction, or
for the sale of property by virtue of a process issued by any State
or Federal court, or for the bona fide sale of household goods at
the domicile of the owner of such property.
The license tax for astrology, palmistry, phrenology, card reading,
fortune-telling, cartomancy, clairvoyance, clairaudience, crystal
gazing, hypnotism, mediumship, prophecy, augury, divination, magic,
necromancy, handwriting analysis, or other similar arts and businesses,
or the practice, exercise or exhibition thereof, shall be $93.75 per
year, subject to first obtaining a special permit from the Council.
The license tax for carnivals, circuses, or public exhibitions
shall be $93.75 per day, subject to first obtaining a special permit
from the Council.
[§ 1, Ord. 486, eff. March 26, 1966, as amended by § 9, Ord. 549, eff. January 1, 1972; § 1, Ord. 574, eff. October 31, 1973; § 1, Ord. 599, eff. February 27, 1975; § 1, Ord. 721]
The license tax for conducting a store, plant, office, establishment
or business of any kind and description not otherwise provided for
in this article shall be $93.75 per year, provided that retail merchandising
may be conducted at personal service establishments by the same licensee,
at the same address, under the same license tax.
An additional license tax of $18.75 per year shall be paid for
each amusement machine made available to the public for operation
or use. The offering of an amusement machine to the public for operation
or use shall be subject to obtaining a special permit from the Council
or its delegate. Although no license tax shall be due for vending
or service machines offered to the public for operation or use, such
offerings shall be subject to obtaining a special permit from the
Council or its delegate.
The license tax for a business which has no place of business
in the City and which operates through the activities of self-employed
sales representatives serving as independent contractors in the City,
if not otherwise provided for in this article, shall be $93.75 per
year. Each independent sales representative shall pay a license tax
of $10 per year.
[1]
Editor's Note: Former § 3-1.208, previously codified
herein and containing portions of Ordinance No. 486 was repealed in
its entirety by Ordinance No. 931-96, § 7.
[§ 1, Ord. 579, eff. February 14, 1974; as amended by § 8, Ord. 931-96, eff. September 19, 1996]
All taxes levied pursuant to this chapter shall be subject to
the following limitations.
(a)
Intent. In enacting the provisions of Article 2, the City Council
has established taxes based upon reasonable classifications. The tax
schedule and procedure has been prepared on the basis of an occurrence
of a taxable event within the City, and it is only taxable events
within the City that are subject to taxation. Having a fixed place
of business within the City is a taxable event within the City. Those
persons doing business within the City but having a fixed place of
business outside the City are also subject to taxation according to
the City's tax rate schedule on the basis of the occurrence of a taxable
event within the City. Such events include, but are not limited to,
manufacturing, construction, services, selling, deliveries, and similar
activities.
(b)
Inter-City Transportation Business. Nothing contained herein shall
be deemed to levy a business license tax in violation of the Commerce
Clause of the United States Constitution, including, but not limited
to, levies upon a person or corporation not having a fixed place of
business within the City, and engaged in the business of transporting
goods, wares or merchandise through the City where both the point
of origin and destination are outside the City's boundaries.
[§ 1, Ord. 761, eff. May 15, 1984]
The license tax for any business that has annual gross revenues
of less than $1,000 shall be $10 per quarter. In the event such a
business exceeds $1,000 in gross revenues in any one year, the payments
made pursuant to this section shall apply towards satisfaction of
the business license tax otherwise applicable to such a business under
the provisions of this article.
[§ 5, Ord. 788, eff. February 12, 1986]
The license tax for time share projects shall be as follows:
|
Number of Units
|
License Tax per Year
|
|---|---|
|
1 or 2
|
Minimum $50
|
|
3 to 10
|
$25 per unit
|
|
11 to 20
|
$250, plus $20 per unit
|
|
21 to 30
|
$450, plus $15 per unit
|
|
31 to 70
|
$600, plus $10 per unit
|
|
Over 70
|
$1,000, plus $5 per unit
|
[§ 7, Ord. 399, as amended by Ord. 486, eff.
March 26, 1966; § 1, Ord. 931-96, eff. September 19, 1996]
(a)
Verified Statements Required. Any person claiming an exemption pursuant
to the provisions of this section shall file a verified statement
with the City Clerk stating the facts upon which such exemption is
claimed.
(b)
Issuance of Licenses. The City Clerk, upon a proper showing contained
in the verified statement, shall issue a license to such person claiming
an exemption without payment to the City of the license tax required
by the provisions of this chapter.
(c)
Revocation of Licenses. The City Clerk, after giving notice and a
reasonable opportunity for a hearing to a licensee, may revoke any
license granted pursuant to the provisions of this section upon information
that the licensee is not entitled to the exemption provided for in
this section.
(d)
Federal and State Exempted Businesses. Nothing contained in this
chapter shall be deemed or construed to apply to any person transacting
and carrying on any business exempt by virtue of the constitution
or applicable statutes of the United States or of the State from the
payment of such taxes as are prescribed in this chapter.
(e)
Interstate Commerce. None of the license taxes provided for by this
chapter shall be so applied as to occasion an undue burden upon interstate
commerce. In any case where a license tax is believed by a licensee
or applicant for a license to place an undue burden upon such commerce,
he may apply to the City Clerk for an adjustment of the tax so that
it shall not be discriminatory or unreasonable as to such commerce.
Such application may be made before, at, or within six months after
payment of the prescribed license tax. The applicant shall, by affidavit
and supporting testimony, show his method of business and the gross
volume or estimated gross volume of business and such other information
as the City Clerk may deem necessary in order to determine the extent,
if any, of such undue burden on such commerce. The City Clerk shall
then conduct an investigation and, after having first obtained the
written approval of the City Attorney, shall fix as the license tax
for the applicant an amount that is reasonable and nondiscriminatory
or, if the license tax has already been paid, shall order a refund
of the amount over and above the license tax so fixed. In fixing the
license tax to be charged, the City Clerk shall have the power to
base the license tax upon a percentage of gross receipts or any other
measure which will assure that the license tax assessed shall be uniform
with that assessed on businesses of like nature, so long as the amount
assessed does not exceed the license tax as prescribed by this chapter.
Should the City Clerk determine the gross receipts measure of license
tax to be the proper basis, he may require the applicant to submit,
either at the time of termination of the applicant's business in the
City or at the end of each three-month period, a sworn statement of
the gross receipts and pay the amount of license tax therefor; provided,
however, no additional license tax during any one calendar year shall
be required after the licensee shall have paid an amount equal to
the annual license tax as prescribed in this chapter.
(f)
Charitable and Nonprofit Activities. The provisions of this chapter
shall not be deemed or construed to require the payment of a license
tax to conduct, manage, or carry on any business, occupation, or activity
from any institution or organization which is conducted, managed,
or carried on wholly for the benefit of charitable purposes or from
which profit is not derived, either directly or indirectly, by any
individual; nor shall any license tax be required for the conduct
of any entertainment, concert, exhibition, or lecture on scientific,
historical, literacy, religious, or moral subjects within the City
whenever the receipts of any such entertainment, concert, exhibition,
or lecture are to be appropriated to any church or school or to any
religious or benevolent purpose; nor shall any license tax be required
for the conduct of any entertainment, dance, concert, exhibition,
or lecture by any religious, charitable, fraternal, educational, military,
State, County, or municipal organization or association whenever the
receipts of any such entertainment, dance, concert, exhibition, or
lecture are to be appropriated for the purposes and objects for which
such organization or association was formed and from which profit
is not derived, either directly or indirectly, by an individual; provided,
however, nothing contained in this section shall be deemed to exempt
any such organization or association from complying with any of the
provisions of this chapter requiring a permit from the Council or
any officer to conduct, manage, or carry on any profession, trade,
calling, or occupation.
[§ 19, Ord. 399, as amended by Ord. 486, eff.
March 26, 1966; § 2, Ord. 931-96, eff. September 19, 1996]
The amount of any license tax and penalty imposed by the provisions
of this chapter shall be deemed a debt to the City. An action may
be commenced in the name of the City in any court of competent jurisdiction
for the amount of any delinquent license tax and penalties.
[§ 15, Ord. 399, as amended by § 1, Ord. 451; Ord. 486, eff. March 26, 1966;
§ 3, Ord. 931-96, eff.
September 19, 1996]
All license fees shall be paid in advance in lawful money of
the United States of America at the office of the City Clerk. Unless
otherwise specifically provided, all license taxes shall be due and
payable in advance. Annual licenses shall date from the first day
of January of the year for which they are issued.
[§ 16, Ord. 399, as amended by Ord. 486, eff.
March 26, 1966; § 4, Ord. 931-96, eff. September 19, 1996]
For failure to pay a license tax when due, the City Clerk shall
add a penalty in the amount of 10% of such license tax on the 15th
day of each month after the due date thereof; provided, however, the
amount of such penalty to be added shall in no event exceed 50% of
the amount of the license tax due.
[§ 3, Ord. 399, as amended by Ord. 486, eff.
March 26, 1966; § 5, Ord. 931-96, eff. September 19, 1996]
Persons required to pay a license tax for transacting and carrying
on any business pursuant to the provisions of this chapter shall not
be relieved from the payment of any license tax for the privilege
of doing such business required pursuant to any other law of the City,
and shall remain subject to the regulatory provisions of all other
laws.
[§ 20, Ord. 399, as amended by Ord. 486, eff.
March 26, 1966; § 6, Ord. 931-96, eff. September 19, 1996]
All remedies prescribed by this chapter shall be cumulative,
and the use of one or more remedies by the City shall not bar the
use of any other remedy for the purpose of enforcement of the provisions
of this chapter.
