For the purpose of this chapter, the following definitions shall
apply unless the context clearly indicates or requires a different
meaning.
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.
means an affidavit of certification made under penalty of
perjury.
means the city council-designated head of the city municipal
police force.
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.
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:
Cash discounts allowed and taken on sales;
Credit allowed on property accepted as part of the purchase
price, and which property may later be sold;
Any tax required by law to be included in or added to the purchase
price, and collected from the consumer or purchaser;
Such part of the sale price of the property returned on the
contract of sale, as is refunded either in cash or by credit;
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;
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;
Receipts of refundable deposits, except that those refundable
deposits forfeited and taken into income of the business shall not
be excluded;
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;
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;
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;
As to trading stamp companies, the gross receipts shall be measured
in terms of stamps sales to merchants;
The amount of gross receipts which has been subject to a license
tax paid by any other city.
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.
means any person applying for a business license for the
purposes of carrying on such business within the city.
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.
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.
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.
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.
"Arts and crafts"
"Billboard advertising"
"Building, contracting and subcontracting"
"Commercial vehicles"
"Drug, food and refreshment establishments"
"Gasoline filling stations"
"Hotels," motels," "apartments," "rooming houses" and "auto
courts"
"Laundry agent" or "laundromat"
"Livestock and poultry feed"
"Machine repair shops"
"Manufacturing"
"Nurseries," "pre-schools" and "private schools"
"Professional services"
"Printing and publishing"
"Professional services"
"Public garages"
"Retailing"
"Trucking and transportation"
"Wholesale and jobbing"
"Yard sale" or "garage sale"
For
the purpose of this chapter, the following definitions shall apply
unless the context clearly indicates or requires a different meaning.
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.
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.
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.
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.
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.
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.
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.
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.
means the business of offering livestock, poultry feed or
similar agricultural commodity, for either wholesale or retail use.
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.
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.
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.
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.
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.
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.
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.
means the business of offering for sale or selling to the
public at retail any material commodities, goods, wares or merchandise.
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.
means the business of offering for sale or selling at wholesale
or as a jobber any material, commodities, wares or merchandise.
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.
"Auctioneers"
"Fire sale" or "sale after catastrophe"
"Handbill distributors"
"Machines for skill or amusement" or "amusement arcades"
"Public card rooms"
"Solicitors and peddlers"
"Vehicular street advertising"
"Vending machines"
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:
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.
means the sale by any person within the city of goods, wares
or merchandise damaged by fire, smoke, water, wreck or other calamity.
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.
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.
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.
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.
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.
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.
(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)
