The term "business enterprise" as used in this chapter includes all professions, trades and occupations and all and every kind of calling carried on for profit and livelihood.
(Ord. 71-2 §2, 1971)
It is unlawful for any person to commence, establish, maintain or carry on any business enterprise whatever in the city without first obtaining a license from said city, whether said business enterprise or said person is subject to a city license tax under this chapter or not.
(Ord. 71-2 §1, 1971; Ord. 2016-02 §3; Ord. 2017-02 §1; Ord. 2019-05 §2)
All applications for license shall be made to the city clerk on forms furnished by the city clerk 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, or commercial mail receiving agency legally authorized to act on the licensee's behalf for the service of process as outlined in Sections 16000 and 16100 of the California Business and Professions Code, 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 clerk may require. All applications for license shall be verified by the applicants. Whenever an application is made for a license which must be approved by the city council before being issued, or whenever an application is made for a license to conduct a business of a temporary nature, the clerk may require the person applying for a license to add his or her thumb and fingerprints to the application therefor.
(Ord. 71-2 §3, 1971; Ord. 74-3 §1, 1974; Ord. 2019-03 §1)
If the clerk, upon reading the application, is of the opinion that the granting of the license would endanger the public health, safety or morals, he or she may refer such application to the council, who shall consider the application at its next regular, or at an earlier called special meeting, and if the council, after granting the applicant a hearing, by resolution declares that the granting of said application will in its judgment endanger the public health, safety or morals, said application may be denied.
(Ord. 71-2 §4, 1971)
Every person having a license under the provisions of this chapter shall place and exhibit said license at all times while in force in some conspicuous place in his or her place of business, where patrons of said business may see the same when the customary place for dealing with the persons carrying on such business
(Ord. 71-2 §9, 1971)
It shall be the duty of the clerk to collect the licenses provided by this chapter. The clerk may designate the chief of police to assist him or her.
(Ord. 71-2 §8, 1971)
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 or her place of business, if he or she conducts business in a fixed, bona fide and established place in the city, or by mailing the notice to him or her at the mail address stated on his or her 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 such license is for violation of the terms and provisions of this chapter 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.
(Ord. 71-2 §12, 1971; Ord. 79-21 §1, 1979)
Business classifications and applicable tax rates for each classification shall be set by resolution of the city council periodically.
(Ord. 71-2 §6, 1971; Ord. 74-3 §3, 1974; Ord. 80-10 §1, 1980; Ord. 2019-03 §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 of any state from the payment to municipal corporations of such license fees or taxes;
4.
Any public utility which does business within the city pursuant to a franchise granted by the city;
5.
Persons selling produce grown or manufactured wholly by their own labor;
6.
Temporary business operated by organizations licensed by the U.S. Internal Revenue Service as nonprofit organizations shall be required to obtain licenses; provided, however, that fees shall be waived;
7.
Any nonprofit institution, corporation, organization or association organized and conducted for non-profit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person, or when the receipts are derived wholly from a special event permitted by the city of Waterford. This exemption shall not apply to promoters employed by non-profit institutions, corporations, organizations or associations.
B.
In each of the above cases, the person claiming exemption from license tax shall first present satisfactory evidence to the city clerk that he or she is entitled to such exemptions, which evidence shall include a written statement under oath setting forth such facts and giving such information as the city clerk may require; and provided further, that all such persons shall comply with all the other provisions of this chapter.
(Ord. 71-2 §5, 1971; Ord. 74-3 §2, 1974; Ord. 80-10 §2, 1980; Ord. 2019-03 §1)
A.
Every applicant named in Section 5.04.070 shall immediately upon making the application pay to the clerk the proper amount of license tax for the business or profession described in said application. All license fees are payable annually in advance as of the first day of January of each year. No reduction in the amount of the fee shall be made for license for part of a year. For the first year the license fee will be prorated effective the first day of the month.
B.
Upon a person making application for the first license to be issued under this chapter, or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts, such person shall furnish to the clerk for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the clerk, setting forth such information as may be therein required, and as may be necessary to properly determine the amount of license tax to be paid by the applicant.
C.
The clerk shall not issue to any such person another license for the same or any other business until such person shall have furnished to him or her a written statement and paid the license tax as required in this chapter.
D.
A penalty of ten percent of the amount of the license tax shall be imposed and collected in each instance where the license tax is not paid on the tenth of the month after the due date, and the city shall cause to issue a second notice of tax due to the licensee. Failure to pay the business license fee and penalty within ten days of the second notice shall result in an additional twenty-five percent penalty, and the city shall cause to be issued to the licensee a third notice. Failure to pay the business license fees and penalties within five days of the third notice shall cause the city to notify the State Board of Equalization that the business license has expired and to file the applicable citation under Section 5.04.110.
(Ord. 71-2 §7, 1971; Ord. 80-10 §§3, 4, 1980; Ord. 95-07 §1, 1995; Ord. 96-03 §1, 1996)
It is made a duty of the clerk to file or cause complaints to be filed against all persons violating any of the provisions of this chapter.
(Ord. 71-2 §10, 1971)
Every person violating any of the provisions of this chapter is guilty of an infraction. The amount of such license shall be a debt to the city, and any or all persons or corporations holding such a license, together with their agents, clerks and employees, or any of them, shall be liable for said debt in an action in the name of the city in any court of competent jurisdiction for the amount of such license, with costs of suit. Each and every day, or fractional part of a day, that any violation of this chapter is permitted shall constitute a separate offense.
(Ord. 71-2 §11, 1971; Ord. 79-6 Art. III §G, 1979)