For the purposes of this chapter, the following definitions shall apply:
A. 
"Business"
means and includes professions, trades and occupations, and all and every kind of calling, whether or not carried on for profit.
B. 
"City"
means the City of Livermore, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.
C. 
"Collector"
means the City Administrative Services Director.
D. 
"Engaging in business"
means commencing, conducting or continuing in business, and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
E. 
"Grocer"
means and includes any business in which the principal activity consists of the sale of foodstuffs intended for human consumption, but shall not include restaurants or any other business where food products are prepared on the premises for immediate consumption.
F. 
"Gross receipts,"
except as otherwise specifically provided, means the gross receipts of the preceding fiscal year of the licensee or part thereof, and is defined as follows: The total amount actually received or receivable from all sales (within the City); the total amount or compensation actually received or receivable for the performance of any act or service (within the City), of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares or merchandise; and gains realized from trading in stocks or bonds, interest, discounts, rents, royalties, fees, commissions, dividends, or other emoluments, however designated. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or 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, except that the following shall be excluded therefrom:
1. 
Cash discounts allowed and taken on sales;
2. 
Transactions between a partnership and its partners;
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 property returned by purchasers upon rescission of 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 paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;
6. 
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
7. 
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;
8. 
As to a gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;
9. 
As to a retail gasoline dealer, the special motor fuel license tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the dealer or collected by him from the consumer or purchaser.
G. 
"Persons"
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.
H. 
"Route salesman"
means any person having an established list of customers upon whom calls are made at least at monthly intervals.
I. 
"Sale"
means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed to include any transaction which is or which, in effect, results in a sale within the contemplation of law.
J. 
"Sworn statement"
means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
(1960 code § 12.1; Ord. 1895 § 5, 2010; Ord. 2065 § 1(A), 2018)
The term "license," as used in this chapter, shall not be construed to mean a permit. The fees prescribed by the business license provisions of this article and Article II of this chapter constitute a tax for revenue purposes, and are not regulatory permit fees. The payment of a business license tax required by this article and Article II of this chapter, and its acceptance by the City, and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all of the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.
(1960 code § 12.2.1; Ord. 2065 § 1(A), 2018)
A. 
None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or activities or sales outside the City so as to be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.
B. 
In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce, or reflect activities or sales made outside of the City, violative of such constitutional classes, he may apply to the collector for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each three-month period, a sworn statement of the gross receipts, and pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.
(1960 code § 12.7; Ord. 2065 § 1(A), 2018)
Persons required to pay a license tax for transacting and carrying on 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, and shall remain subject to the regulatory provisions of other ordinances, except that this chapter shall repeal Ordinance 415 and amendments and codifications thereto, as contained in 1960 code Chapter 12.
(1960 code § 12.3; Ord. 2065 § 1(A), 2018)
A. 
There are hereby imposed upon the businesses, trades, professions, calling and occupations specified in this chapter license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact, carry on and/or engage in any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so and paying the tax hereinafter prescribed, or without complying with any and all applicable provisions of this chapter.
B. 
This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the state of California. Persons not so required to obtain a license prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by this chapter.
(1960 code § 12.4; Ord. 2065 § 1(A), 2018)
A. 
Any person claiming an exemption to LMC § 3.08.070 through § 3.08.170 shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.
B. 
The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the City for the license tax, the minimum tax, or the registration fee required by this chapter.
C. 
The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of LMC § 3.08.070 through § 3.08.170 upon information that the licensee is not entitled to the exemption as provided herein.
(1960 code § 12.8(j); Ord. 2065 § 1(A), 2018)
The provisions of this chapter shall not require the payment of a license tax on the business of agriculture, except for the retail activities conducted in connection therewith.
(1960 code § 12.8(b))
The provisions of this chapter shall not require the payment of a license tax for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, benevolent or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any benevolent purpose within the City.
(1960 code § 12.8(d); Ord. 2065 § 1(A), 2018)
The provisions of this chapter shall not require the payment of a license tax to conduct, manage or carry on any business, occupation or activity on property which qualifies for tax exemption under Sections 206 and 214 of the Revenue and Taxation Code of the state.
(1960 code § 12.8(c))
Any veteran who is unable to obtain a livelihood by manual labor due to any physical disability may, at the discretion of the collector, obtain a license to hawk or peddle any goods, wares or merchandise without payment of any license tax, by applying to the license collector and producing a certificate from a duly licensed physician showing the applicant to be physically disabled, evidence of being a legal voter of the state, and a copy of an honorable discharge.
(1960 code § 12.8(g))
The provisions of this chapter shall not apply to a doctor who maintains a professional office outside the City and who practices intermittently at Valley Memorial Hospital; provided, however, that as part of the sworn statement otherwise required by LMC § 3.08.070, the physician claiming exemption shall certify that he is presently paying a business license tax to the city in which his office is located on the full amount of the receipts attributable to service rendered at Valley Memorial Hospital.
(1960 code § 12.8(j); Ord. 2065 § 1(A), 2018)
Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state of California from the payment of such taxes as are herein prescribed.
(1960 code § 12.8(a))
The provisions of this chapter shall not apply to intercity freight carriers who, from and after January 1, 1971, are paying an in-lieu tax to the state under the Highway Carriers Uniform Business License Tax Act; provided, however, this exemption shall not be deemed to prohibit the levying of any excise or license tax authorized pursuant to Division 2 of the Revenue and Taxation Code of the state.
(1960 code § 12.8(i))
A. 
The provisions of this chapter shall not require the payment of a license tax for the conducting of any entertainment, dance, concert, exhibition or lecture by any benevolent, 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 organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual.
B. 
No business license under this article or Article II shall be required of any nonprofit institution, corporation, organization or association organized or conducted for nonprofit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in whole or in part for the private gain of any person. This exemption shall not apply to promoters employed by such nonprofit institutions, corporations, organizations or associations.
C. 
No business license shall be required from the provider of a one-day educational performance offered to the public by a governmental entity, which includes public libraries.
(1960 code § 12.8(e); Ord. 2168 § 3(E), 2024)
This chapter does not apply to the business of renting only one dwelling unit, including, but not limited to, a house, duplex, apartment, motel, roominghouse, hotel room, trailer court, mobile home, or other dwelling unit. A "dwelling unit" means a room or suite of two or more rooms designed for or occupied by one or more persons, or a family, for living or sleeping purposes.
(1960 code § 12.8(h); Ord. 1412 § 1, 1993)
When any person makes use of signs, circulars, cards, telephone books or newspapers, and advertises, holds out or represents that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny by a sworn statement given to the collector that he 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 is conducting business in the City.
(1960 code § 12.6; Ord. 2065 § 1(A), 2018)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on, and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further, that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records may, at this option, pay only one tax, calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts; except that a license fee in an amount established by City Council resolution for each additional branch or location shall be paid upon issuance.
(1960 code § 12.5; Ord. 1412 § 2, 1993; Ord. 2065 § 1(A), 2018)
Each person required to have a license under this chapter shall submit an application to the collector of the City. Upon the payment of the prescribed license tax, the collector shall issue a license, which shall contain the following information:
A. 
The name of the person to whom the license is issued;
B. 
The business licensed;
C. 
The place where the business is to be transacted and carried on and, when it is located in the City, a current certificate of occupancy number for the place of business;
D. 
The date of the expiration of the license;
E. 
Such other information as may be necessary for the enforcement of this chapter; and
F. 
Mailing address.
(1960 code § 12.9; Ord. 1412 § 3, 1993; Ord. 2065 § 1(A), 2018)
A. 
Upon a person making application for the first license to be issued under this chapter, or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:
1. 
The exact nature or kind of business for which a license is requested;
2. 
The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residence of the owners of same;
3. 
In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning the business;
4. 
In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof;
5. 
In all cases where the amount of license tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;
6. 
Any further information which the collector may require to enable him to issue the type of license applied for.
B. 
If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first license was issued.
C. 
The collector shall not issue to any such person another license for the same or any other business until such person shall have furnished to him the sworn statement and paid the license tax as herein required.
(1960 code § 12.10)
A. 
In all cases, the applicant for the renewal of a license shall submit to the collector, on or before January 1st, the correct amount of tax and a sworn statement stating that the applicant has conformed to the applicable section of this article or Article II of this chapter.
B. 
The applicant/business must let the collector know of changes within the business pertaining to reclassification. Any changes pertaining to the business must be submitted to the collector.
(1960 code § 12.11; Ord. 1406 § 1, 1993)
A. 
Unless otherwise specifically provided, all annual business taxes under the provisions of this chapter shall be due and payable in advance on the first day of January, each year; provided, that business taxes, covering new operations, commenced after the first day of January, may be prorated quarterly for the balance of the business period.
B. 
Installment payment schedules may be requested by filing a written request with the collector, prior to the delinquency date of the license tax. Approval of the written request will be at the sole discretion of the collector. Payments will become delinquent on the tenth day of the month in which such payments are due. A fee set by resolution may be charged for this special processing. Installment license tax payments, if delinquent, will cause the balance of the license tax to become immediately due and payable and subject to the delinquency provision of LMC § 3.08.370.
(1960 code § 12.20; Ord. 1406 § 1, 1993)
A. 
The minimum business license tax for a person affected by this chapter, unless specifically exempted from paying the tax, is $40.00, provided annual gross receipts exceed $5,000. The minimum tax may be prorated quarterly. If annual gross receipts are $5,000 or less, the minimum business tax is $10.00, unless the business is specifically exempted from the tax. In addition, a registration fee in an amount established by City Council resolution is due at the time of application for a new license, provided the new license requires payment of at least the minimum business license tax. The registration fee is not required for renewal licenses.
B. 
There shall be no minimum tax on the business of renting, leasing or operating laundry equipment upon any person whose business is limited exclusively to such.
(1960 code § 12.34; Ord. 1412 § 4, 1993; Ord. 2065 § 1(A), 2018)
No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid.
(1960 code § 12.22)
It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:
A. 
The disclosure to, or the examination of records and equipment by another city official, employee or agent for collection of taxes for the sole purpose of administering of enforcing any provisions of this chapter, or collecting taxes imposed hereunder;
B. 
The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
C. 
The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City;
D. 
The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
E. 
The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;
F. 
The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes or submits an offer of compromise with regard to a claim asserted against him by the City for license taxes, or when acting upon any other matter;
G. 
The disclosure of general statistics regarding taxes collected or business done in the City.
(1960 code § 12.13; Ord. 2065 § 1(A), 2018)
A license issued under this chapter is not transferable; provided, that if a license is issued authorizing a person to transact and carry on a business at a particular place, the licensee may, upon application therefor and paying a fee in an amount established by City Council resolution, have the license amended to authorize the transacting and carrying on of the business under the license at some other location to which the business is or is to be moved; provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, is not prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.
(1960 code § 12.17; Ord. 1412 § 5, 1993; Ord. 2065 § 1(A), 2018)
A duplicate license may be issued by the collector to replace any license previously issued which has been lost or destroyed, upon the licensee filing a statement of such fact, and at the time of filing such statement paying to the collector a duplicate license fee in an amount established by City Council resolution.
(1960 code § 12.18; Ord. 1412 § 6, 1993; Ord. 2065 § 1(A), 2018)
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 person at all times while transacting and carrying on the business for which it is issued.
(1960 code § 12.9; Ord. 1412 § 7, 1993; Ord. 2065 § 1(A), 2018)
A. 
No statements 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 audit and verification by the collector, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of license fee due.
B. 
All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine such records at reasonable times and places.
(1960 code § 12.12; Ord. 2065 § 1(A), 2018)
The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. The collector may require any licensee renting, leasing or operating coin-operated vending machines to submit a copy of any tax statement filed with any governmental agency which discloses gross receipts received from such machines.
(1960 code § 12.17; Ord. 2065 § 1(A), 2018)
A. 
In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued.
B. 
For the purposes of deriving city revenue from this article and Article II, the collector shall also have the power to determine whether or not a person is engaged in business in the City when such question arises as a result of an occasional or a single isolated transaction during the course of one or more fiscal years.
(1960 code § 12.16; Ord. 2065 § 1(A), 2018)
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties and interest.
(1960 code § 12.29; Ord. 2065 § 1(A), 2018)
The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution of any violation of the business license provisions of this article and Article II of this chapter.
(1960 code § 12.35)
A. 
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
B. 
If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.
C. 
If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Livermore, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within 15 days before the City Council. The collector shall give at least 10 days' notice to such person of the time and place of hearing, in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.
(1960 code § 12.14; Ord. 2065 § 1(A), 2018)
A. 
1. 
For failure to pay a license tax when due, the collector shall add a penalty as a percentage of the license tax as follows:
a. 
25 percent beginning on March 1st;
b. 
35 percent beginning on April 1st;
c. 
50 percent beginning on May 1st.
2. 
No license shall be issued, nor one which has been suspended or revoked be reinstated or reissued, to any person who at the time of applying therefor is indebted to the City for any delinquent license taxes, unless the person, with the consent of the collector, enters into a written agreement with the City, through the collector, to pay the delinquent taxes, plus seven percent simple annual interest upon the unpaid balance, in monthly installments, or more often, extending over a period of not to exceed one year.
B. 
In any agreement so entered into, the person shall acknowledge the obligation owed to the City and agree that, if he or she fails to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable, and that his or her current license shall be revocable by the collector upon 30 days' notice. If legal action is brought by the City to enforce collection under the agreement, the person shall pay all costs of suit incurred by the City or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided above, but no penalties shall accrue on account of taxes included in the agreement after the execution of the agreement, and the payment of the first installment, and during the time the person is not in breach of the agreement.
C. 
In the absence of a written agreement with the City, and in addition to the penalties imposed, any person who fails to remit any license fee imposed by the business license provisions of this chapter shall pay interest at the rate of seven percent per year on the amount of the fee, and is delinquent until paid.
(1960 code § 12.21; Ord. 1412 § 8, 1993; Ord. 2065 § 1(A), 2018)
A. 
It shall be the duty of the collector, and he is hereby directed, to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the City Council.
B. 
The collector, in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this chapter have been complied with.
C. 
The collector, and each and all of his assistants and any police officer, shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license. Any person having such license theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, is guilty of a misdemeanor, and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of such provisions.
(1960 code § 12.28; Ord. 2065 § 1(A), 2018)
A. 
Neither the adoption of the ordinance codified in this chapter, nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor construed as a waiver of any license or any penal provisions 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 thereunto appertaining shall continue in full force and effect.
B. 
Where a license for revenue purposes has been issued to any person by the City, and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for such business by this chapter shall have subtracted therefrom the prorated amount of the unexpired license.
(1960 code § 12.31; Ord. 2065 § 1(A), 2018)
Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may file an appeal in accordance with the provisions of Chapter 1.22 LMC.
(1960 code § 12.15; Ord. 2052 § 1(C), 2017)
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.
(1960 code § 12.30; Ord. 2065 § 1(A), 2018)