Persons required to pay a license tax for transacting and carrying on any business under Chapters 5.08 through 5.36 shall not be relieved from the payment of any license tax for the privileges of doing such business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of other ordinances.
(Ord. 428, 1996)
A.
There are imposed upon the businesses, trades, professions, callings and occupations specified in Chapters 5.08 through 5.36 license taxes in the amounts prescribed by the City Council. It is unlawful for any person to transact or carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so and paying the tax prescribed in Chapter 5.32 by the City Council or without complying with any and all applicable provisions of Chapters 5.08 through 5.36.
B.
This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the State. Persons not so required to obtain a license prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by Chapters 5.08 through 5.36.
(Ord. 428, 1996)
The business license issued pursuant to the provisions of this chapter constitutes a receipt for the license tax paid and shall have no other legal effect. A business license is a requirement, not a permit, to transact and carry on any business activity within this City. The business tax certificate is evidence only of the fact that such tax has been paid. Neither the payment of the tax nor the possession of the business tax certificate authorizes, permits or allows the doing of any act which the person paying or holding the same would not otherwise be entitled to do; and any permit, license, variance or other instrument of approval or evidence that any conditions exist as required by any other section of this code or by any statute or code provisions of the State must first be obtained or complied with before the doing of any act or thing for which it is required.
(Ord. 428, 1996)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of Chapters 5.08 through 5.36 shall not be deemed to be separate places of business or branch establishments.
(Ord. 428, 1996)
When any person shall by use of signs, circulars, cards, telephone books, or newspapers, advertise, hold out, or represent that he or she is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he or she is in business in the City, and such person fails to deny by a sworn statement given to the Collector that he or she is not conducting a business in the City, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the City.
(Ord. 428, 1996)
A.
General Contractor's Statement. Every person acting as a general contractor, whether building for their own occupancy or not, shall file with the Collector a full, true and complete written statement, signed by such person, under penalty of perjury, listing all subcontractors who have performed or shall perform any service whatsoever for such person within the City for which a license is required under the provisions of this chapter. Any builder-owner, general building contractor, general engineering contractor, specialty contractor, or subcontractor, subcontracting any work shall be deemed a general contractor for the purpose of this section. Said statement shall include the name, address, telephone number, State license number and specialty classification of each person required to be licensed. This section may be waived at the discretion of the Collector and is intended to protect the general contractor from public knowledge of trade secrets, or other information of a confidential nature.
B.
Motel, Hotel Business Activities. All motels, hotels, and other lodging establishments shall identify special events and related activities scheduled for their facilities and file with the Collector the dates of the activity, name, address, telephone number and type of activity being held at the establishment. Such notification to the Collector shall be given at least 20 days in advance of the activity.
C.
Other Business Activities. All other business establishments shall provide the name, address, telephone number and type of activity or service provided to them on a reoccurring basis from businesses from outside of the City such as route salespersons, consultants, etc. Such lists shall be provided as part of the annual renewal process.
(Ord. 428, 1996)
The business license officer or collector may refer to any governmental agency any statement and all other information submitted by persons subject to the provisions of this chapter in connection with the conduct of a business regulated or supervised or otherwise the concern of any such agency, including agencies concerned with health regulation, zoning conformance, fire safety, police considerations, or any other safeguard of the public interest. Failure to comply with conditions required by other agency review shall result in revocation of the license once granted.
(Ord. 428, 1996)
B.
In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the Collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector 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 Collector 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 Chapter 5.32. Should the Collector determine the gross receipts measure of license tax to be the proper basis, the Collector 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, that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in Chapter 5.32.
(Ord. 428, 1996)
If any article, section, subsection, sentence, clause, or phrase of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of the chapter. The City Council hereby declares that it would have passed this chapter and each article, section, subsection, sentence, clause, or phrase hereof, irrespective of the fact that any one or more of the articles, sections, subsections, sentences, clauses, or phrases hereof be declared invalid or unconstitutional.
(Ord. 428, 1996)