For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"Business"
means all professions, crafts, trades, occupations, to include home occupations in all and every kind of calling, or in which materials, commodities, goods, wares, merchandise or services are sold, offered or provided to the public, whether or not carried on for a profit.
"Certified statement"
means an affidavit of certification made under penalty of perjury.
"Chief of police"
means the city council-designated head of the city municipal police force.
"City"
means the city of Lathrop, a municipal corporation of the state, in its present incorporated form or any later reorganized, consolidated, enlarged or reincorporated form.
"Gross receipts"
means 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" are 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" are all 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 on 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 city clerk with names and addresses of the others and the amounts paid to them;
6. 
That portion of the receipts of a general contractor which represents payments to subcontractors, provided that such subcontractors are licensed under this chapter, and provided the general contractor furnishes the city clerk with the names and addresses of the subcontractors and the amount paid each subcontractor;
7. 
Receipts of refundable deposits, except that those 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 (filling station), a portion of his or her 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 (filling station), the special motor fuel tax imposed by paragraph 4041 of Title 26 of the United States Code, if paid by the dealer or collected by him or her from the consumer or purchaser;
11. 
As to trading stamp companies, the gross receipts shall be measured in terms of stamps sales to merchants;
12. 
The amount of gross receipts which has been subject to a license tax paid by any other city.
"License"
means the certificate issued by the city clerk or other authorized city official after payment of the license tax as hereinafter set forth. "License" and "license certificate" are used in this chapter synonymously and interchangeably, and shall be so construed.
"Licensee"
means any person applying for a business license for the purposes of carrying on such business within the city.
"Merchant"
means any person selling goods, wares or merchandise or providing service any description within the city, either as a sole business, or in connection with some other business, and any persons engaging in business within the city; except, however, other persons whose business is specifically defined in or for whose business has a separate and distinct license tax, and is provided and required under this chapter.
"Person"
means and 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.
"Sale"
means the transfer in any manner or by any means whatsoever of the title to property for a consideration; the serving, supplying or furnishing of goods or services for a consideration.
"Vehicle"
means every device in, upon or by which any person or property is or may be transported or drawn upon a public road or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.
(Ord. 90-22; Ord. 94-111)
This chapter is enacted to raise revenue for municipal purposes and to regulate the transacting and carrying on of businesses in the city.
(Ord. 90-22; Ord. 94-111)
No provisions of this chapter shall ever be held or construed as licensing or permitting the establishment or carrying on of any business, game or other activity that is illegal or unlawful under local, state or federal law. Such unlawful business, game or other activity is prohibited, and no license shall be authorized or issued therefor. No license issued under this chapter shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business.
(Ord. 90-22; Ord. 94-111; Ord. 09-297 § 1)
Persons required to pay a license tax for transacting and carrying on of 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 provisions of the code of the city, and shall remain subject to the regulatory provisions of other ordinances and code provisions.
(Ord. 90-22; Ord. 94-111)
There is imposed upon the businesses, trades, professions, callings and occupations specified in this chapter a license tax in the amounts hereinafter prescribed, and it is unlawful for any person to commence, transact or carry on in the city any business, trade, profession, calling or occupation specified in this chapter, and as defined in this chapter, without first having paid the required license tax and having procured a license from the city.
(Ord. 90-22; Ord. 94-111)
Every person who operates any business, whether upon a cost, rental or commission basis as a concession, or upon rented floor space, in or upon the premises of any person licensed under any provisions of this chapter, shall be required to pay the license tax and obtain a separate independent license pursuant to the appropriate provisions hereof and shall be subject to all the provisions of this chapter.
(Ord. 90-22; Ord. 94-111)
A. 
No person shall be exempt from the necessity of procuring a license to do business in the city. License taxes, however, will not be charged for the persons enumerated in the cases listed below.
B. 
In each of these cases, the persons claiming exemption from license taxes shall first present satisfactory evidence to the finance director that he or she is entitled to such an exemption, which evidence shall include a written statement under oath (certified statement), setting forth such facts and giving such information that the finance director may require; and provided further, that all such persons comply with all other provisions of this chapter.
1. 
Veterans who are exempt by state law from the payment of a license tax and application fees who meet the following criteria:
a. 
The applicant was honorably discharged,
b. 
The business license must be solely owned by the veteran (exemption extended to spousal ownership, under community property laws),
c. 
The applicant is requesting a license to hawk, peddle or vend any goods, wares or merchandise owned by applicant except for liquor;
2. 
Those persons who by trade are engaged in interstate commerce, and who are by law exempt from payment of a license tax 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 of America or other state from the payment to municipal corporations of such license taxes;
4. 
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 person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, musical, historical, literary, patriotic, religious or moral subjects, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any charitable, religious or benevolent purpose within the city. No license shall 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 whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly.
The permit holder or event organizer/host organization has the right to control and regulate the sale of goods, food and beverages within the event;
5. 
Any person who, by reason of blindness, infirmities of age, or loss of limbs is unable to obtain livelihood by other means than street vending or entertaining or house-to-house selling;
6. 
Every natural person of the age of 17 years of age or under whose annual gross receipts from any and all businesses are $3,000 or less;
7. 
Any public utility which pays to the city a tax under a franchise or similar agreement.
C. 
The city may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation, the procedure to be followed and the right of appeal shall be as provided in this chapter for the determination of a disputed tax.
(Ord. 90-22; Ord. 94-111; Ord. 02-198 § 1; Ord. 16-363 § 1; Ord. 24-455, 2/12/2024)
The dollar amount of the tax rates included in this chapter shall be set and established from time to time by resolution of the city council, and increased or decreased on January 1st of each year without specific council action; the percentage increase or decrease in tax rates will be reflected in the Bay Area Consumer Price Index as of January of each year.
(Ord. 90-22; Ord. 94-111)
A. 
Every person managing, transacting, conducting or carrying on in the city any business, calling or operation, or rendering any of the services in this chapter set forth and defined below, or in other sections of this chapter, shall pay a license tax in accordance with a schedule(s) adopted by the city council by resolution, which may be modified from time to time by council action. The license taxes are intended to and shall be collected for the purpose only of raising revenue for the city and not for the purpose of regulation.
B. 
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"Arts and crafts"
means the service rendered individually for compensation by artisans (artists), bricklayers, brick masons, carpenters, dress makers, electricians, engravers, gardeners, sign painters, mechanics, metalworkers, painters, plumbers, sculptors, tailors, woodworkers, and the like.
"Billboard advertising"
means all places of business, the principal function of which is the advertising of any service, event, commodities, materials, goods, wares or merchandise by means of billboards, illuminated signs, banners, posters or statuary, and carrying on any advertising business by any process or method similar, kindred or related to those enumerated in this chapter.
"Building, contracting and subcontracting"
means the business carried on as a contractor by any person engaged in building, lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, metal work, heating and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well drilling, pest control, awning work, burglar alarm installation, window decorations, glazing, and the like.
"Commercial vehicles"
means the business carried on by any person engaged in the delivering, selling or offering for sale, by means of any motor-driven or horse-drawn vehicle, any materials, commodities, edibles, goods, wares or merchandise, including any similar, kindred or related vehicular operations and for which a license tax is not specifically required under any other section of this chapter.
"Drug, food and refreshment establishments"
means all places of business, the principal function of which is the sale of drugs, food, soft drinks, confections and all other substances which are usually and ordinarily sold and disposed of at drugstores, cafes, restaurants, boarding houses, soft drink establishments, soda fountains, bakeries, fruit and vegetable markets, butcher shops, fish and fowl markets, dairy and farm product stores and food storage establishments, and shall include the business of selling or offering for sale any or all products, foods, wares or merchandise similar, kindred or related to those sold or offered for sale in businesses specified in this definition and for which a license tax is not specifically required under any other section of this chapter.
"Gasoline filling stations"
means all places of business, the principal function of which is to sell or offer the sale of gasoline or any oil or by-products of petroleum or other like product, or in which tire repair and other automobile-related services are rendered.
"Hotels," motels," "apartments," "rooming houses" and "auto courts"
means all places of business, the principal function of which is to provide guest rooms, shelter or space at a fixed rental for the accommodation of the public, and consisting of at least five rental units.
"Laundry agent" or "laundromat"
means every person engaged in the business of collecting, delivering, washing, or any combination thereof of any garment, household linens, fabric or other material or article commonly and ordinarily accepted for laundry service.
"Livestock and poultry feed"
means the business of offering livestock, poultry feed or similar agricultural commodity, for either wholesale or retail use.
"Machine repair shops"
means all places of business, the principal function of which is to render, offer for sale, or sell to the public for compensation, work or services relating to the construction or repair of the machine or mechanical device, facility or equipment.
"Manufacturing"
means all places of business, the principal function of which is the manufacturing, making or developing of any machine, device, article, thing, commodity, goods, wares, merchandise, product, equipment, material or substance for sale or distribution to the public, either at wholesale or retail.
"Nurseries," "pre-schools" and "private schools"
means all places of business, the principal function of which is to conduct any nursery, pre-school or private school. as that term is ordinarily and commonly used and understood, other than parochial schools, including any place, school or institution operated for profit wherein facilities and accommodations, are offered to the public for compensation in connection with the care, instruction, and education of children, or for the teaching of any subject, art, science, practice, trade, craft or profession.
"Professional services"
means any personal service, as that term is ordinarily and commonly used and understood, rendered by any person, offering to the public personal services for compensation, and not specifically covered under any other section of this chapter, including, but not to be limited to barbers, beauticians, cosmeticians (manicurists, hairdressers, and the like), bootblacks, checkroom operators and any person engaged in rendering any service to the person, or personal services similar, kindred or related to any of those enumerated in this definition, and for which a license tax is not specifically required under any other section of this chapter.
"Printing and publishing"
means any person engaged in carrying on the business of job printing or producing or publishing any newspaper, magazine or other printed publication for public dissemination.
"Professional services"
means any professional service, as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semi-professional services for compensation, and not specifically covered under any other section of this chapter, including, but not to be limited to the services rendered by any person engaged in the practice or profession of law, medicine, surgery, dentistry, optometry, chiropractic, osteopathy, chiropody, real estate broker or agent, insurance broker or agent, stock and bond agent or broker, telephone message service, civil, mechanical, electrical, industrial or other class of engineer, architect, draftsman, designer, landscape artist or architect, accountant, income tax consultant, and similar enterprises or occupations.
"Public garages"
means all places of business, the principal function of which is the operation of any shop or place wherein is offered to the public for compensation, work or service for the repair, construction, reconstruction, building, assembling of any motor, motor vehicle accessories, or the storing, washing, lubricating or rendering of any other work or service to any motor vehicle commonly and ordinarily carried on in a public garage.
"Retailing"
means the business of offering for sale or selling to the public at retail any material commodities, goods, wares or merchandise.
"Trucking and transportation"
means the business carried on by any person engaged in trucking or transportation by vehicle, for hire or compensation, baggage, express, freight, household goods, building or other material rubbish, goods, wares or merchandise, and the like.
"Wholesale and jobbing"
means the business of offering for sale or selling at wholesale or as a jobber any material, commodities, wares or merchandise.
"Yard sale" or "garage sale"
means sales of tangible personal property of personal, household or sporting goods nature, and owned by a householder within the city, not including property purchased for resale, or the goods and wares of a merchant of any description; such sales must be bona fide sales of property personally owned and used by the seller for personal or household use.
(Prior code § 110.19)
A. 
Any person managing, conducting or carrying on in the city any business, calling or operation, or rendering any of the services set forth in this chapter, and as defined by those businesses enumerated in Sections 5.04.180 and 5.04.190, and maintaining a fixed place of business therein, shall pay the license tax set opposite the name of such business, calling or operation in accordance with the schedule set forth in a resolution adopted by the city council, which may be modified from time to time by action by the council.
B. 
The license taxes in such resolution are intended to and shall be collected for the purpose of raising revenue for the city and for the purpose of regulating such business, calling or operation for the protection of the public health, morals, safety, and general welfare. For the purposes of any resolution setting forth license taxes, the following definitions will apply:
"Auctioneers"
means any person, not having a fixed place of business in the city, engaged in selling at auction any real estate, goods, wares, merchandise or materials, or any similar, kindred or related thing, for which a license tax is not specifically required under any other chapter or section of this chapter, providing that no additional tax shall be required of any person otherwise licensed to do business in the city personally carrying on an auction sale in the regular course of his or her business.
"Fire sale" or "sale after catastrophe"
means the sale by any person within the city of goods, wares or merchandise damaged by fire, smoke, water, wreck or other calamity.
"Handbill distributors"
means any person engaged in the business, for hire or gain, of distributing commercial or noncommercial handbills, other than newspapers, maintaining a fixed place of business in the city, and which newspapers pay a license tax under any other provision of this chapter, and any person receiving compensation directly or indirectly for the distribution of such handbills; provided that no license tax shall be charged for the distribution of any noncommercial handbill, the principal purposes of which is to disseminate information relating to any political, economic, religious, social, philosophical or related subjects, and not connected with any commercial enterprise.
"Machines for skill or amusement" or "amusement arcades"
means any person engaged in the business or maintaining any machines or games of skill or amusement that involve the deposit or payment of a slug or coin or token, and any vending machines or games operated mechanically or otherwise in which slugs or coins or tokens are deposited, and in addition to vending or discharging merchandise, make any display other than merchandise offered for sale, or which emit anything, of value or not, in addition to merchandise.
"Public card rooms"
means any person conducting, managing or carrying on any public card room where games of any kind are played with cards, exempting, however, all fraternal organizations and labor unions.
"Solicitors and peddlers"
means 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 or solicits, takes orders or canvasses for the sale of, or sells any goods, wares, merchandise, insurance, subscriptions to periodicals, magazines or things or articles of value of any nature, kind or description.
"Vehicular street advertising"
means the business of advertising commercial enterprises of any character or for any purpose, carried on by means of any vehicle transversing the public streets.
"Vending machines"
means the sale of ice, bottled, canned or cartoned drinks, candy, peanuts, popcorn, confections or edibles of any kind, as well as cigarettes, offered by means of vending machines or similar devices.
(Prior code § 110.20)
A. 
In all cases where the amount of license tax to be paid by any person is or is not specifically stated in this chapter, but the determination thereof is or can be based upon the amount of gross receipts or sales, such person shall, before obtaining a license, furnish to the finance director, for his or her guidance, a written statement upon a form to be provided by the finance director, showing the total amount of gross receipts or sales as can be verified by information required to be given to the State Board of Equalization.
B. 
The city reserves the right to verify (with the state) such information as to its accuracy and validity. The city also reserves the right to verify any other information given to the city by the licensee in any way deemed reasonable by the finance director.
C. 
All statements filed and all information given to the city pursuant to the provisions of this section and Sections 5.04.120 and 5.04.280 shall be confidential, and there shall be no unwarranted disclosure or use of the information by any officer or employee of the city, as provided by state law.
(Prior code § 110.21; Ord. 02-198 § 1)
A. 
Upon a person making application for a newly established business, in all cases, where the amount of gross receipts, sales or business transactions, or number of vehicles used, or as is determined by any other method other than a fixed amount, such person shall furnish to the finance director for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a certified statement, upon a form provided by the finance director, his or her deputy or some other person authorized to administer oaths, setting forth an estimate of gross receipts, sales, business transactions, or number of vehicles used, or as is determined by any other method than a fixed amount, as may be necessary to properly determine the amount of the license tax to be paid by the licensee. In addition, a one-time processing fee of $25 will be charged to all newly established businesses for the processing and handling of each application for license.
B. 
If the amount of the license tax to be paid by the licensee is based upon gross receipts, the licensee shall estimate the amount of gross receipts to be secured for the given year. Such an estimate, if accepted by the finance director as reasonable, shall be used in determining the amount of the license tax to be paid by the licensee; provided, that the amount of the license tax so determined shall be tentative only, and such person shall, for the next period designated, furnish the finance director with information required in subsection A of this section.
C. 
The finance director 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 the required information and paid the license tax as required by this chapter. In addition, it will be required of the licensee to pay the license tax designated by the finance director for the full amount as required by this chapter; no proration of the license tax will be done.
(Prior code § 110.22; Ord. 02-198 § 1)
A. 
Any license tax or portion thereof, or any penalty hereafter paid more than once, or illegally, erroneously or wrongfully paid or collected under this chapter or any ordinance of the city requiring the payment of a license tax, may be refunded; provided, that a claim therefor, duly verified by the person paying such tax or penalty, or his or her authorized representative, agent or attorney shall have been filed with the finance director within six months after the day of payment of the amount sought to be refunded and approved by the finance director.
B. 
Such claim shall include the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reasons or grounds upon which the claim for refund is based, and shall be paid in the same manner as other approved claims and demands.
(Prior code § 110.23; Ord. 02-198 § 1)
A separate license shall 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, warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments when owned by the same business enterprise.
(Prior code § 110.35)
A. 
All applications for license shall be made to the finance director on forms furnished by the finance 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 application 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 finance director may require, including past and current tax information as reported to the state.
B. 
If the license tax payable under this chapter is fixed or to be determined by the amount of gross sales or gross receipts, then for new businesses 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, as required by Section 5.04.120. For established businesses and business enterprises previously licensed or having done business in the past under provisions of past codes or ordinances, the application shall state the amount of such gross sales or gross receipts for the last preceding license period as can be determined by information required to be given to the State Board of Equalization.
C. 
All applications for license shall be verified by the finance director. Whenever a license is applied for, which must be approved by the city council or chief of police before being issued, or whenever a license is applied for to conduct a business of a temporary nature, the finance director may require the person applying for a license to add his or her thumb and fingerprints to the application therefor.
(Prior code § 110.36; Ord. 02-198 § 1)
A. 
On receiving proper application therefor and containing the necessary information, it shall be the duty of the finance director or designee to issue a license under this chapter to every person paying a license tax or entitled to such license.
B. 
The clerk or designee shall determine the business classification of the applicant, provided that any person may appeal to the city council from the decision of the clerk as to such classification, and the council, after hearing, shall fix and determine the classification and the amount of the tax required for such license, and the determination of the city council shall be final.
C. 
In no case shall any mistake by the finance director stating the amount of the license tax 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.
(Prior code § 110.37; Ord. 02-198 § 1)
All license taxes shall be payable in advance in lawful money of the United States of America at the office of the finance department, or at such other place as is from time to time lawfully designated by resolution of the city council.
A. 
Annual Licenses. The annual license fees in this chapter shall be due and payable to the city on or before February 15th of each year. Any person liable to pay an annual license tax, but who does business for only a portion of a quarterly period shall nevertheless be required to pay a tax in an amount equal to one-fourth of the annual tax. To obtain an annual license, if a report of gross sales or gross receipts is required, such sales or receipts shall be reported for the previous year, or, in the case of a new business, the gross sales or gross receipts reasonably intended or expected for the ensuing year.
B. 
Daily Licenses. The daily license taxes in this chapter for a solicitor's permit shall be due and payable to the city each working day.
(Prior code § 110.38; Ord. 02-198 § 1)
Whenever any person desires to engage in any business in the city, enumerated in this chapter, in addition to the application filed with the finance director, 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 shall be issued for the conduct of any such business, except as ordered by the council. Such businesses are the following:
A. 
Circuses;
B. 
Public card rooms;
C. 
Carnivals, tent theaters, animal shows, or temporary entertainment under tents or temporary structures;
D. 
Taxicab and ambulance service.
(Prior code § 110.39; Ord. 02-198 § 1)
A. 
No license shall be issued for the following businesses without prior authorization by the chief of police:
1. 
Solicitors and peddlers, handbill distributors;
2. 
Vehicular street advertising;
3. 
Machines or games for skill or amusement, or amusement arcades;
4. 
Bowling alleys, ice or roller skating rinks;
5. 
Pool and billiard halls;
6. 
Theaters maintaining a fixed place of business in the city;
7. 
Dance halls or operation of premises where dancing is permitted;
8. 
Animal hospitals, kennels and boarding stables;
9. 
Pawn brokers and watchpersons;
10. 
Private police and detective agencies;
11. 
Junk dealers or collectors, second hand dealers (including second hand jewelry dealers);
12. 
Automobile and machine wrecking yards;
13. 
Automobile parking lots;
14. 
Used car, used truck and used trailer establishments;
15. 
Fortune telling;
16. 
Klieg lights (large rotating lights);
17. 
Auctioneers;
18. 
Hospitals, sanitariums, rest homes, mortuaries and funeral parlors;
19. 
Fire sales or sales after catastrophes;
20. 
Vending machines;
21. 
Cannabis business.
B. 
The chief of police may limit the hours and days of the week during which the license is valid. If limitations are made, they shall be so noted on the license and the license will be deemed valid only during the hours of authorization, excluding cannabis business.
C. 
If, in the judgment of the chief of police, the representations made in the application or in investigation of the applicant discloses that the granting of the license applied for may be detrimental to the public peace, morals, health, safety or general welfare, or that the applicant is not of good moral character or has been convicted of any violation of the law involving moral turpitude, he or she shall not authorize the issuance of the license, excluding cannabis business.
D. 
The finance director shall thereupon advise the applicant that he or she may appeal to the city council in the same manner as required for license initially requiring authorization by the city council.
(Prior code § 110.40; Ord. 02-198 § 1; Ord. 21-428 § 1)
No license issued pursuant to this chapter shall be transferable; provided, that where 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 $5, have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.
(Prior code § 110.41)
No license tax shall be required of any person engaged in any profession, business, calling, trade or occupation covered by this chapter as an employee, whether on salary, commission or some other compensation basis.
(Prior code § 110.42)
No license shall be issued covering any business, profession, or operation for which a permit or license is required by the state unless the applicant shall exhibit such license or permit to the finance director.
(Prior code § 110.43; Ord. 02-198 § 1)
A. 
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 is reported to the finance director and the consent of the finance director to such assignment is obtained.
B. 
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 finance director, and the consent of the finance director to such change in location is obtained.
(Prior code § 110.44; Ord. 02-198 § 1)
A. 
The city council, under advisement of the finance director, reserves the right to revoke any license issued under this chapter upon good cause shown.
B. 
No license shall be revoked until after hearing before the city council, notice of which hearing shall be given to a licensee not less than 10 days in advance of the date of such hearing. Notice shall be delivered by the finance director personally or deposited in the nearest United States Post Office nearest to him or her.
C. 
Upon revocation of license, the city council may, in such cases as it deems proper, order refunded to the person whose license is revoked any license taxes or penalties paid prior to revocation. If revocation of the license is for violation of the terms and provisions of this chapter or other regulatory ordinances of the city, any moneys paid the city under this chapter shall be forfeited to the city, and refund shall not exceed the amount of prepaid license taxes.
D. 
Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue any license under this chapter may appeal to the city council by filing a notice of appeal thereupon fixing a time and place for hearing such an appeal. The clerk of the city council shall give notice to such person of the time or place of hearing by serving it personally or by depositing it in the nearest United States Post Office to him or her, postage prepaid, addressed to such person at his or her last known address.
(Prior code § 110.45; Ord. 02-198 § 1)
No personal demands or notices to any persons owing any license tax, 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.
(Prior code § 110.55)
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business covered in this chapter without having lawfully procured a license from the city to do so, shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of license taxes and penalties.
(Prior code § 110.56)
Prior to filing a complaint against any person for failure to pay business license taxes under the provisions of this chapter, the finance director may, if he or she deems it advisable, serve on the person from whom such license taxes are due, a notice of intention to file a complaint, in a form the finance director deems reasonable.
(Prior code § 110.57; Ord. 02-198 § 1)
A. 
Whenever a license tax required by this chapter is not paid on or before the delinquency date or time, a penalty of 10% of the license tax shall be added, and an additional penalty of 10% of the license tax shall be added on the last day of each calendar month thereafter. Every penalty shall become a part of the license tax required by this chapter.
B. 
In no event shall the penalty or penalties required by this chapter exceed the amount of the license tax originally due. This section shall not be construed to prevent the enforcement of the penal provisions of this chapter, and such provisions may be enforced at any time after the due date of the license issued.
(Prior code § 110.58)
A. 
Every person required to have 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 taxes. In addition, a license should be placed in a conspicuous manner at the premises in which business is conducted. If a place of business is not fixed within the city, the license issued shall be carried at all times by the licensee while engaging in such business. Whenever two or more persons are conducting business under one license, each person must be named on the license and must carry a copy of such license, with valid personal identification, while engaging in business within the city limits.
B. 
Applicants of vehicular licenses shall, at the time of paying of the license tax, file with the finance director a statement showing the motor vehicle number, state license number and the type of each vehicle used in the business covered by such license.
(Prior code § 110.59; Ord. 02-198 § 1)
A. 
No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to verification by the finance director, his or her deputies, or other city employees who authorized to examine or inspect any information deemed reasonable in the verification of information required prior to the issuance of a license.
B. 
All licenses, licensees for license, and persons engaged in businesses within the city are required to permit an examination of any information deemed necessary for the purposes aforesaid.
(Prior code § 110.60; Ord. 02-198 § 1)
A. 
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the finance director, he or she fails to file a corrected statement, the finance director may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.
B. 
In case such determination is made, the finance director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office closest to him or her, postage prepaid, addressed to the person so assessed at his last known address.
C. 
Such person may, within 10 days after the mailing or serving of such notice, make application in writing to the finance director for a hearing on the amount of license tax. If such application is made, or if application is not made within the time prescribed, the finance director shall cause the matter to be set for hearing within 30 days before the city council.
D. 
The finance director shall give at least 10 days' notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The city council shall consider all evidence produced, and give written notice of its findings thereon, which findings shall be final.
(Prior code § 110.61; Ord. 02-198 § 1)
A. 
It shall be the duty of the finance director and his or her qualified deputies, as they are directed, to enforce each of the provisions of this chapter, and the chief of police shall render assistance in the enforcement of this chapter as may from time to time be required by the finance director or city council.
B. 
The finance director in the exercise of the duties imposed upon him or her under this chapter, and acting through his or her deputies or duly authorized assistants, shall examine all places of businesses in the city to ascertain whether or not the provisions of this chapter have been complied with.
C. 
The finance director and each and all of his assistants and deputies and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this chapter and to demand that its license be exhibited. Any person required to have such license in his or her possession or under his or her control who fails to exhibit the same on demand, shall be guilty of a misdemeanor, and subject to the penalties provided for by the provisions of this chapter.
D. 
It shall be the duty of the city clerk and each of his or her assistants and deputies and all police officers to cause a complaint to be filed against all persons found to be violating any of such provisions.
(Prior code § 110.62; Ord. 02-198 § 1)
The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed herein 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 enforcing this chapter.
(Prior code § 110.63)
Any person who shall violate any of the provisions of this chapter shall be guilty of a misdemeanor. A misdemeanor may be punished by a fine of not more than $1,000 or by imprisonment in the county jail for no longer than six months, or by both such fine and imprisonment. Any person violating any section of this chapter shall be regarded as committing a separate offense on each day of such violation.
(Prior code § 110.99)