It is hereby declared that the provisions of this title of the
ordinance code of the city of Burlingame are for the purpose of revenue
and not regulation.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
For the purpose of this title, words and phrases used herein
shall be held to mean the following:
includes professions, trades and occupations of all and every
kind of calling, whether or not carried on for profit.
means the city of Burlingame.
means the finance director, or the finance director's duly
authorized representative.
means any person who undertakes to, or offers to undertake
to, or purports to have the capacity to undertake to, or submits a
bid to, or does him or herself or by or through others, construct,
alter, repair, add to, subtract from, improve, move, wreck or demolish
any building, highway, road, parking facility, railroad, excavation
or other structure, project, development or improvement, or to do
any part thereof, including the erection of scaffolding or other structures
or works in connection therewith. The term contractor includes subcontractor
and specialty contractor.
means all persons engaged in the operation or conduct of
any business, whether as owner, any member or owner, any member of
owner's family, partner, agent, manager, solicitor, broker, salesperson
and any and all other persons employed or working in said business.
means the premises occupied in the city of Burlingame for
the particular purpose of conducting a business thereat.
except as otherwise specifically provided, means, whether
designated a sales price, royalty, rent, commission, dividend, or
other designation, the total amount (including all receipts, cash,
credits, services and property of any kind or nature) received or
payable for sales of goods, wares or merchandise or for the performance
of any act or service of any nature for which a charge is made or
credit allowed (whether such service, act or employment is done as
part of or in connection with the sale of goods, wares, merchandise
or not), 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, losses or any other expense whatsoever.
Where the gross receipts, as defined above, are less than the cost
of operations of the licensee, then the licensee shall be deemed to
produce gross receipts in an amount at least equal to the cost of
maintaining such operations. Such cost of operations shall include,
but not be limited to, rent and/or depreciation, salaries and wages,
fixed charges and other expenses. However, the following shall be
excluded from gross receipts:
Cash discounts where allowed and taken on sales;
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 any property returned by purchasers
to the seller as refunded by the seller by way of cash or credit allowances
or return of refundable deposits previously included in gross receipts;
Receipts derived from the occasional sale of used, obsolete
or surplus trade fixtures, machinery or other equipment used by the
taxpayer in the regular course of the taxpayer's business;
Cash value of sales, trades or transactions between departments
or units of the same business;
Whenever there are included within the gross receipts amounts
which reflect sales for which credit is extended and such amount proved
uncollectible in a subsequent year, those amounts may be excluded
from the gross receipts in the year they prove to be uncollectible;
provided, however, if the whole or portion of such amounts excluded
as uncollectible are subsequently collected they shall be included
in the amount of gross receipts for the period when they are recovered;
Receipts of refundable deposits, except that such deposits when
forfeited and taken into income of the business shall not be excluded
when in excess of one dollar ($1.00);
Amounts collected for others where the business is acting as
an agent or trustee and to the extent that such amounts are paid to
those for whom collected. These agents or trustees must provide the
city's finance department with the names and the addresses of the
others and the amounts paid to them. This exclusion shall not apply
to any fees, percentages, or other payments retained by the agent
or trustees.
means a business in existence and operation within the city
for less than three months.
means any person not having a regularly established place
of business, who travels or goes from house to house, or from place
to place, and who sells and makes immediate delivery, or offers for
sale and immediate delivery, any services, goods, wares or merchandise
in his or her possession.
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 of
Burlingame, other than as an employee.
means any person who travels or goes from house to house,
or from place to place, or in or along the streets, taking orders
for or endeavoring to take orders, for the sale, exchange or delivery
of any services, goods, wares or merchandise not in his or her immediate
possession.
means every device in, upon or by which any person or property
is or may be transported or drawn upon a public street or highway,
except devices moved by human power or used upon stationary rails
or tracks.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 1671 § 7, (2001); Ord. 2006 § 2, (2022))
When any person shall, by the use of signs, circulars, cards,
stationery, telephone books or newspapers, advertise, hold out or
represent that he or she is in business in the city, or when any person
holds an active license or permit issued by a governmental agency
indicating that he or she is in business in the city, or when any
person makes a sale, takes an order, renders a commercial service
or performs any other similar act within the city, and such person
fails to deny by sworn statement given to the collector that he or
she is not conducting a business in the city after being requested
to do so by the collector, then these facts shall be considered prima
facie evidence that he or she is conducting a business in the city.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
There are hereby imposed upon the businesses, trades, professions,
callings and occupations specified in this title license taxes in
the amounts hereinafter prescribed. No person shall transact and carry
on any business, trade or profession, calling or occupation in the
city without first having procured a license or without first having
paid to the city the license tax provided herein, and to do so without
complying with all such regulations shall constitute a separate violation
of this code for each and every day that such business is so carried
on.
The issuance of a license under this title shall not entitle
the licensee to engage in any business which for any reason is in
violation of any law or ordinance and shall not entitle the holder
thereof to carry on any business unless he or she has complied with
all the requirements under the other ordinances of the city and all
other applicable laws, nor shall it entitle the licensee to carry
on any business in any building or on any premises designated in such
license in the eventthat such business or premises are situated in
a zone or locality in which the conduct of such business is a violation
of any law.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
All licenses shall be prepared and issued by the license collector
upon payment of the sum to be paid therefor, and each license so issued
shall state upon the face thereof the following:
(a)
The
name of the person to whom the license is issued;
(b)
The
kind or kinds of business licensed thereby;
(c)
The
location of such business;
(d)
The
date of the expiration of such license;
(e)
Such
other information as the license collector may require.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
All license taxes due hereunder shall be paid in advance, in
lawful money of the United States, at the office of the license collector.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
(a)
Except
as otherwise provided, all license taxes due hereunder shall be due
and payable on the first day of July.
(b)
If a license tax that is due and payable under subsection (a) above has not been received before August 1st, the license collector shall add to each license remaining unpaid a penalty of 25% of the amount of the delinquent license tax, up to a maximum penalty of 100% of the amount of the delinquent license tax.
(c)
The
license collector may include in the delinquency assessment, costs
of any necessary audits or investigations necessitated by an incorrect
or incomplete return of a license tax under this chapter.
(d)
Every
penalty and assessment imposed and such interest as accrues under
the provisions of this section shall become a part of the tax required
to be paid by this chapter.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 1500 § 1, (1994); Ord. 1671 § 2, (2001); Ord. 2006 § 2, (2022))
No proration of any license due hereunder shall be made for
any portion of the period for which a license is payable, except in
the case of a first annual license the tax may be prorated as follows:
(a)
If
the application is made during the quarter beginning July 1st, 100%
of such fee shall be paid;
(b)
If
the application is made during the quarter beginning October 1st,
75% of such fee shall be paid;
(c)
If
the application is made during the quarter beginning January 1st,
50% of such fee shall be paid; and
(d)
If
the application is made during the quarter beginning April 1st, 25%
of such fee shall be paid.
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The date of commencement of business shall be deemed the date
of application whenever an application is filed after the commencement
of business.
|
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
(a)
No
license shall be issued for a period of more than 12 months. No license
shall be issued for any period extending beyond the thirtieth day
of June following the issuance.
(b)
While the license collector is empowered to mail renewal notices to businesses regarding the annual business license, the failure of the license collector to mail such a notice or the failure of the business to receive such a notice shall not excuse any failure to pay the business license tax due at the time and pursuant to the provisions of Section 6.04.070 nor to excuse any penalties or interest that may be assessed because of late or incomplete payment.
(Ord. 1125 § 2, (1978); Ord. 1671 § 3, (2001); Ord. 2006 § 2, (2022))
No greater or lesser amount of money shall be charged or received
for any license tax other than provided for in this title, and no
license shall be sold or issued for any period of time other than
provided for in this title; provided, that this section shall not
refer to such penalties as are herein provided for.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
Separate licenses must be obtained for each branch establishment
or location of the business engaged in, as if each such branch establishment
or location were a separate business, and each license shall authorize
the licensee to engage only in the business licensed thereby at the
location or in the manner designated in such license; provided, that
warehouses and distributing plants used in connection with and incidental
to a business licensed under the provisions of this title shall not
be deemed to be separate places of business or branch establishments.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
Duplicate licenses may be issued by the license collector to
replace any license previously issued which has been lost or destroyed
upon the licensee filing an affidavit attesting to such fact, and
at the time of filing such affidavit paying to the license collector
the sum of $10.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 1752 § 2, (2005); Ord. 2006 § 2, (2022))
No license issued pursuant to this title shall be transferred
to another person. When a licensee transfers his or her business from
one location to another within the city, the license previously issued
may be amended to authorize the conduct of the business at the new
location.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 2006 § 2, (2022))
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 at
a fixed place of business in the city shall keep the license upon
his or her person or in his or her vehicle at all times while transacting
and carrying on such business.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
No refunds will be made on any amount paid as a license tax except in case of an error on the part of the city in the determination of the amount of the license tax, in the case of a miscalculation by the business of the license tax due, in the event of double payment for a license, or in case of an illegally collected license tax. Claims for such refunds must be made pursuant to and within the time requirements of Chapter 4.15. Accrual of the cause of action shall be the date of payment for the license or the date the license payment was due, whichever is earlier.
(Ord. 1125 § 2, (1978); Ord. 1657 § 4, (2001); Ord. 1671 § 4, (2001); Ord. 2006 § 2, (2022))
Every person required to have a license under the provisions
of this title shall make application for the same to the license collector.
Such application shall be a written statement upon a form provided
by such department and shall be signed by the applicant under penalty
of perjury, or sworn to by the applicant before a person authorized
to administer oaths. The application shall set forth such information
as may be necessary properly to determine the amount of the license
tax to be paid by applicant.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
Every person making application for a license shall pay to the
license collector the license tax for the business in which he or
she is engaged and a nonrefundable application fee of $35.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 1752 § 3, (2005); Ord. 2006 § 2, (2022))
No applications 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 hereunder.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
(a)
If
any person fails to apply for a business license, or, after demand
therefor has been made by the license collector, he or she fails to
file a corrected application within 15 days after notification to
so do, the license collector shall determine the amount of license
tax due from such person by means of such information as the collector
may be able to obtain.
(b)
The
license collector will determine which classification of business
under this title applies to each business in light of the information
available to the collector. When more than one classification might
apply to a business, the license collector will apply that classification
that best represents the overall conduct of the business. Classification
by the business itself is not binding on the collector.
(Ord. 1125 § 2, (1978); Ord. 1664 § 1, (2001); Ord. 2006 § 2, (2022))
(a)
When the license collector determines that a license tax is due that is more than the tax paid by the business, the license collector will give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the business at its last known place of address. The assessed business may, within 10 days after the serving or mailing of such notice, make application in writing to the license collector for a hearing on the amount assessed. If application by the business for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the license collector shall become final and conclusive and immediately due and payable. If application for a hearing is made, the license collector shall give not less than five days' writtennotice by mail to the business of the time and place for the hearing. At the hearing, the business may appear and offer evidence for what the specified tax, interest and penalties should be. After hearing, the license collector will determine the proper tax to be remitted and shall thereafter give written notice to the business of the decision. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in subsection (b) below.
(b)
Any
person aggrieved by any decision of the license collector with respect
to the issuance or refusal to issue a license, or the amount of a
license tax, may appeal to the city manager by filing a written notice
of appeal with the manager within 15 days of the collector's decision.
If no appeal is filed within the 15 day period, the decision of the
license collector is final. The city manager shall fix a time and
place for hearing such appeal, and give notice in writing to the appellant
of the time and place of hearing by serving it personally or by depositing
it in the United States Post Office, postage prepaid, addressed to
such person at the address appearing on the person's last license
or application. The person who filed the appeal may appear and offer
evidence regarding the matter. Following the hearing, the city manager
may affirm, modify, or reverse the decision of the license collector.
The decision of the city manager shall be served upon the appellant
in the manner prescribed above for service of notice of hearing. The
city manager's decision is the final administrative determination.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 1671 § 6, (2001); Ord. 2006 § 2, (2022))
In addition to all other power conferred upon him or her, the
license collector shall have the power, for good cause shown, to extend
the time for filing any required sworn statement for a period not
exceeding 30 days in such case to waive any penalty which would otherwise
have accrued; and shall have the further power, with the consent of
the council, to compromise any claim as to amount of license tax due.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
(a)
The
license collector may review any application or return filed pursuant
to this chapter and may request or inspect any documents or accounts
as provided for in this title to determine what the correct tax due
is. The license collector, and any person designated as an agent by
the license collector, may, at any time during normal business hours,
for the purpose of enforcing the provisions of this title, inspect
the accounts, books, papers, and documents of any business that holds
any permit or tax certificate of the city under this title or that
has filed a permit application or business tax return with the city
under this title. Any person shall produce under the seal of the city
the person's authority to make such an inspection.
(b)
It
shall be the duty of each business that receives a license or permit
under this title to keep and preserve, for a period of three years,
all records as may be necessary to determine the amount of such tax
as the business may have been liable for the collection of and payment
to the city. Such records shall be maintained at the business's premises
or shall be available for delivery to the license collector within
one week after request. Such records shall be so maintained for at
least six months after a change of owner. The license collector may,
upon five days' written notice, require any business that holds a
permit or business license under this title or that has filed a permit
application or business tax return with the city to produce any accounts,
books, papers, or documents at any location in the city that the license
collector may designate in writing, for the purpose of enforcing this
title.
(c)
No
person conducting an inspection or review pursuant to this section
may reveal the information obtained from such an inspection or review
to anyone not charged with the administration or enforcement of the
provisions of this title.
(d)
The
license collector, any designated officer or agent of the license
collector, and any police officer is entitled to enter free of charge
at any time any place of business for which a tax, license, or permit
under this title is required, and to demand the exhibition of the
business license or permit for the current term from any person engaged
or employed in the transaction of such business.
(Ord. 1671, § 5, (2001); Ord. 2006 § 2, (2022))
Upon the issuance of an initial license to conduct a business
at a place, building or premises located in the city, or when a license
is transferred to a new place of business in the city, the license
collector shall transfer a copy of the application to the building
inspector, the fire chief, planner and health inspector of the city.
It shall be the duty of said officials to report to the license collector
whether or not the place, building or premises, including any incidental
warehouse or distribution plants, can be used for the purpose stated
in the application. If it is reported that the carrying on of such
business will violate any law or ordinance or jeopardize or constitute
a menace to the public health or safety, it shall be the duty of the
license collector to revoke the issuance or the transfer of the license.
License fees shall not be refunded upon such revocation.
(Ord. 1125 § 1, (1978), Ord. 1459 § 2, (1992); Ord. 2006 § 2, (2022))
(a)
Charitable
and Nonprofit Organizations.
(1)
The license provisions of this code shall not be deemed or construed
to require the payment of a license fee to conduct, manage or carry
on any business, or require the payment of any license fee from any
institution or organization which is conducted, managed or carried
on solely for the benefit of charitable purposes or from which profit
is not derived either directly or indirectly by any person, if such
business is exempt from the payment of bank and corporation taxes
by Sections 23701 of the Revenue and Taxation Code, nor shall any
license be required for the conducting of any entertainment, concert,
exhibition, lecture or scientific, historical, religious or moral
services whenever the receipts of such entertainment, concert, exhibition
or lecture are to be appropriated to any church, school or to any
religious or benevolent purpose within the city; nor shall any license
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 purpose and objects for
which such association or organization was formed and from which a
profit is not derived either directly or indirectly by any person;
provided, however, that nothing herein contained shall be deemed to
exempt any institution or organization from complying with the provisions
of any of the ordinances of the city requiring such institution or
organization to obtain a permit from the city to conduct, manage or
carry on such business.
(2)
The license provisions of this code shall not be deemed or construed
to require the payment of a license fee to conduct, manage or carry
on any business in the city that consists solely of selling foodstuffs,
live plants, art work, or handicrafts at an event or market in the
city that is operated by any religious, charitable, fraternal, educational,
military, state, county or municipal organization or association.
However, nothing herein contained shall be deemed to exempt any such
person from complying with the provisions of any of the ordinances
of the city requiring such a person to obtain a permit from the city
to conduct, manage or carry on such a business.
(b)
Interstate
Commerce. Nothing in this title shall be deemed or construed to apply
to any person transacting or carrying on any business exempt by virtue
of the Constitution or applicable statutes of the United States or
of the state of California from payment of such licenses as are herein
prescribed. Such person shall file a verified statement with the license
collector setting forth all of the facts showing that he or she is
entitled to such exemption. The statement shall contain the name and
location of the person for which the orders are to be solicited or
secured, the name and address of the nearest local or state manager,
the kind of goods, wares or merchandise to be delivered, the place
from where the same are to be shipped or forwarded, the method of
solicitation or taking orders, the location of any warehouse, factory
or plant within the state of California, the method of delivery, the
name and address of the applicant, and any other facts necessary to
establish such claim of exemption.
(c)
Veterans.
Any veteran, as defined by Sections 16001 and 16001.5 of the Business
and Professions Code of the state of California, shall be exempt from
the payment of license fees for peddling or soliciting upon presentation
of proof of such exemption satisfactory to the license collector.
(d)
Minors,
Sixteen Years and Younger. Every natural person of the age of 16 years
or under, whose annual gross receipts from any and all businesses
are $4,000 or less, shall be exempt from payment of any license tax
under the provisions of this title.
(e)
Senior
Citizens. Every natural person of the age of 65 years or over, whose
annual gross receipts from any and all business are $4,000 or less,
shall be exempt from payment of any license tax under the provisions
of this title.
(f)
Nothing
in this title shall be deemed or construed to require the payment
of a license tax by any person to conduct or officiate any recreation
program or activity provided or sponsored by the city.
(g)
Nothing
in this title shall be deemed or construed to require the payment
of a license tax by any person engaged in the business of providing
goods or services to a nonprofit organization that provides activities
to the youth of Burlingame, or who conducts or officiates any recreation
program or activity provided or sponsored by a legal, nonprofit organization
that provides services to the youth of Burlingame; provided however,
that any and all persons providing goods or services to other organizations
that are not explicitly exempted by this chapter are still required
to obtain a business license and pay the annual tax.
(Ord. 1125 § 2, (1978); Ord. 1815 § 2, (2008); Ord. 1818 § 2, (2008); Ord. 1853 § 2, (2010); Ord. 2006 § 2, (2022))
Except as may be otherwise specifically provided in this title,
the terms hereof shall not be deemed or construed to apply to any
of the following persons:
(a)
Any
public utility which makes payments to the city of Burlingame under
a franchise or similar agreement;
(b)
Banks,
including national banking associations, to the extent that a city
may not levy a license tax upon them under the provisions of Article
XIII, Section 16, Subdivision 1(a) of the State Constitution;
(c)
Insurance
companies and associations to the extent that a city may not levy
a license tax upon them under the provisions of Article XIII, Section
28 of the State Constitution;
(d)
Any
person whom the city is not authorized to license under any law or
constitution of the United States or the state of California.
|
The license collector may require the filing of a verified statement from any person claiming to be exempted or excluded by the provisions of Section 6.04.240 or this section, which statement shall set forth all facts upon which the exclusion is claimed.
|
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
Any person required to pay a license tax for transacting and
carrying on any business under this title shall not be relieved from
the payment of any license tax for the privilege of doing such business
which has been required under any other ordinance of the city, and
shall remain subject to the regulatory provisions of such other ordinance.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
Neither the adoption of this title, nor its superseding of any
portion of any other ordinance of the city of Burlingame, shall in
any manner be construed to affect prosecution for violation of any
other ordinance committed prior to the effective date hereof, nor
be construed as a waiver of any license or any penal provision applicable
to any such violation, nor be construed to affect the validity of
any bond or cash deposit required by any ordinance to be posted, filed
or deposited, and all rights and obligations thereto appertaining
shall continue in full force and effect.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
Any license issued under the terms of this code may be suspended
or revoked by the city council whenever it shall appear that the licensee
has failed to pay the charges imposed by this title, that the business,
calling, profession or trade of the person to whom such license was
issued is conducted in a disorderly or improper manner or in violation
of any law of the United States, the state of California, or any ordinance
of the city, or that the person conducting the business, trade, profession
or calling is of an unfit character to conduct the same, or the purpose
for which the license has been issued is being abused to the detriment
of the public, or is being used for a purpose foreign to that for
which the license was issued.
Except as provided in Section 6.04.230, a license issued under this title shall not be revoked, canceled or suspended until a hearing thereon shall have been had by the city council. Written notice of the time and place of such hearing shall be served upon the permittee at least three days prior to the date set for such hearing. Such notice shall also contain a brief statement of the grounds to be relied upon for revoking, canceling or suspending such license. Notice may be given either by personal delivery thereof to the person to be notified or by depositing it in the United States Post Office in a sealed envelope, postage prepaid, addressed to such person to be notified, at the business address appearing upon said license. At the hearing before the city council the person aggrieved shall have an opportunity to answer and may be thereafter heard, and, upon due consideration and deliberation by the city council, the complaint may be dismissed, or, if the city council concludes that charges have been sustained and substantiated, it may revoke, cancel or suspend the license of the permittee, and the action of the city council shall be final and conclusive and no appeal therefrom shall be had.
If any such license shall have been revoked, neither the holder
thereof nor any person acting for him or her directly or indirectly
shall be entitled to another license to carry on the same or any similar
business within the city unless the application for such license shall
be approved by the city council.
(Ord. 1125 § 2, (1978); Ord. 1459 § 2, (1992); Ord. 2006 § 2, (2022))
The amount of any license tax and penalty imposed by the provisions
of this title shall be deemed a debt to the city of Burlingame, and
any person carrying on any business without first having 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 the license tax and penalties imposed on such business.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
The conviction 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 title; all remedies
prescribed hereunder 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 the provisions hereof.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
In no case shall any mistake made by the city in stating the
amount of a license tax prevent or prejudice the collection by the
city of what shall be actually due from anyone carrying on a business
subject to a license tax under this title.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
In any action brought under or arising out of any of the provisions
of this title, or of any ordinance imposing a license tax, the fact
that a party thereto represented him or herself as engaged in any
business or calling for the transaction of which a license is required,
or that such party exhibited a sign indicating such business or calling,
shall be presumptive evidence of the liability of such party to pay
for a license for such business.
(Ord. 1125 § 2, (1978); Ord. 2006 § 2, (2022))
