A.
There are imposed upon the businesses, trades, professions, callings and occupations specified in Chapters 5.04 through 5.20 license taxes in the amount hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city so to do or without complying with any and all applicable provisions of Chapters 5.04 through 5.20.
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.
(Prior code § 9-105; Ord. 590, 1983)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and each license shall authorize the licensee to transact and carry on 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 license under the provisions of Chapters 5.04 through 5.20 shall not be deemed to be separate places of business or branch establishments.
(Prior code § 9-106; Ord. 590, 1983)
If two or more businesses are conducted on the same premises by the same person and such businesses are within the same classification as designated hereafter in Section 5.16.050, only one license shall be required. Conversely, if the businesses are within several classifications, one license shall be required for each business not within the same classification.
(Ord. 590, 1983)
Nothing in Chapters 5.04 through 5.20 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 of America or of the state from the payment of such taxes as are herein prescribed. As of January 1, 1984, this exemption would refer to such businesses as newspapers, interstate insurance companies, banks and savings and loans institutions, wholesale distributors of alcoholic beverages, etc. With respect to newspapers, the portion of the business conducted as a printing shop or copier business is still subject to the license tax.
(Prior code § 9-107(1); Ord. 590, 1983)
No public utility, making franchise payments to the city under the provisions of an unexpired franchise, shall be subject to the provisions of Chapters 5.04 through 5.20 with respect to the business or activity conducted pursuant to the terms of such unexpired franchise.
(Prior code § 9-107(2); Ord. 590, 1983)
None of the license taxes provided for by Chapters 5.04 through 5.20 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 license to place an undue burden upon such commerce, he or she may apply to the city finance director 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 such other information as the city finance director may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The city finance director 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 finance director shall have the power to base the license tax upon any criterion or 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 the provisions of Chapter 5.04 through 5.20.
(Prior code § 9-107(3); Ord. 590, 1983)
The provisions of Chapters 5.04 through 5.20 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 conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, 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 purposes, nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this code requiring a permit from the city council or any commission or officer to conduct, manage, or carry on any profession, trade, calling or occupation.
(Prior code § 9-107(4); Ord. 590, 1983)
A.
Every
person who is honorably discharged or honorably relieved from the
military, naval, or air service of the United States and who is a
resident of the state of California, may distribute circulars, and
hawk, peddle and vend any goods, wares, or merchandise owned by him
or her, except spirituous malt, or vinous, or other intoxicating liquor,
without payment of the business license fee and the city shall issue
to that person a business license therefor.
B.
It shall
be the responsibility of the person claiming the exemption to present
a valid Honorable Discharge (or Relief) Certificate to city personnel
in order to obtain the exemption.
(Prior code § 9-107(5); Ord. 590, 1983; Ord. 738 § 1, 3-2-2009)
Sidewalk vendors as defined in Chapter 5.45 are not required to have a business license and they are not required to file a claim for exemption per Section 5.08.090.
(Ord. 817 § 2, 2020)
No license tax payable under the provisions of Chapters 5.04 through 5.20 shall be payable by any natural person under the age of eighteen years whose annual gross receipts from any and all business are one thousand dollars or less.
(Prior code § 9-107(6); Ord. 590, 1983)
No license tax payable under the provisions of Chapters 5.04 through 5.20 shall be payable by any production company conducting filming operations within the incorporated territory of the city pursuant to Chapter 5.52 of the Crescent City Municipal Code.
(Ord. 644 § 5, 1990)
A.
Any
person claiming an exemption pursuant to this chapter shall file a
verified statement with the city finance director stating the facts
upon which exemption is claimed.
B.
The
city finance director shall, upon a proper showing contained in the
verified statement, issue a license to such person claiming exemption
under this chapter without payment to the city of the license tax
required by this chapter.
C.
The
city finance director after giving notice and a reasonable opportunity
for hearing to a licensee may revoke any license granted pursuant
to the provisions of this chapter upon information that the licensee
is not entitled to the exemption as provided in this chapter.
(Prior code § 9-107(7); Ord. 590, 1983)
In addition to all other powers conferred upon him or her, the
city finance director shall have the power, for good cause shown,
to extend the time for filing any required sworn statement for a period
not exceeding thirty days, and in such case, waive any penalty that
would otherwise have accrued.
(Prior code § 9-115; Ord. 590, 1983)
No license issued pursuant to the provisions of Chapters 5.04 through 5.20 shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying a fee of five dollars, have the license amended to authorize the transacting and carrying on such business under such license at some other location to which the business is or is to be moved.
(Prior code § 9-116; Ord. 590, 1983)
A duplicate license may be issued by the city finance director to replace any license previously issued under the provisions of Chapters 5.04 through 5.20 which has been lost or destroyed upon the licensee filing a statement of such fact, and at the time of filing such statement paying to the city finance director a duplicate license fee of five dollars.
(Prior code § 9-117; Ord. 590, 1983)
All licenses must be kept and posted in the following manner:
A.
Any
licensee transacting and carrying on business at a fixed place of
business in the city, shall keep the license posted in a conspicuous
place upon the premises where such business is carried on.
B.
Any
licensee transacting and carrying on business but not operating as
a fixed place of business in the city shall keep the license upon
his person at all times while transacting and carrying on such business.
(Prior code § 9-119; Ord. 590, 1983)
A.
The
determination of which businesses or class of businesses a licensee
or applicant for license is engaged in or about to engage in shall
be an administrative function of the city finance director and/or
his deputies.
B.
In any
case where a licensee or applicant for a license believes that he
or she is placed in the wrong business or businesses, or class of
business or businesses, he or she may apply to the city finance director
for a change in his classification. Such application may be made before,
at, or within three months after payment of the prescribed license
fee. The applicant shall by affidavit and supporting testimony show
such information as the city finance director may deem necessary in
order to determine the proper classification. The city finance director
may conduct his own investigation and shall have the administrative
duty of determining the proper classification.
(Prior code § 9-134; Ord. 590, 1983)
A.
Should it appear that a licensee has overpaid the amount of business license tax to which the city is entitled under the provisions of Chapters 5.04 through 5.20, such overpayment shall be applied against any subsequent liability hereunder, or at the written election of the licensee such overpayment (or part thereof) shall be refunded.
(Prior code § 9-137; Ord. 590, 1983)
