No person shall transact and carry on a business in the city without first procuring a license therefor, except that no license shall be required of any person for any mere delivery in the city of any property purchased or acquired in good faith from such person at his or her regular place of business outside the city, where no intent by such person is shown to exist to evade the provisions of this article. Notwithstanding any provision of this chapter, no person shall transact, perform, engage in and carry on in the city of Winters any business, trade, profession, calling, use or occupation that cannot be, or is not, conducted or carried out without being in violation of state or federal law, or this code, and no license shall be issued for any such business, trade, profession, calling, use, or occupation.
There are imposed upon all persons engaged in business in the city, license taxes in the amounts hereinafter in this chapter prescribed. It is unlawful for any person, either for himself or herself or for any person, to commence, transact or carry on any business in the city not excluded by this chapter without having first procured a license from the city so to do, or without complying with any and all provisions contained in this chapter. The carrying on of any business without having a license hereunder from the city so to do, or without complying with any and all provisions of this chapter shall constitute a separate violation of this chapter for each and every day that such business is so carried on.
The license required to be obtained and the tax required to be paid are declared to be required pursuant to the taxing power of the city solely for the purpose of obtaining revenue.
(prior code § 10-1.201; Ord. 78-09 § 3.1; Ord. 2011-05 § 3(b))
No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business in violation of any ordinance of the city.
(prior code § 10-1.202; Ord. 78-09 § 3.2)
Every person required to have a license under the provisions of this chapter shall make application for the same, or for renewal of the same, to the tax collector of the city. Such application shall be a written statement upon a form or forms provided by the tax collector and shall be signed by the applicant under penalty of perjury. The application shall set forth such information as may be therein required and as may be reasonably necessary to properly determine the amount of the license tax to be paid by the applicant.
(prior code § 10-1.203; Ord. 78-09 § 3.3)
All license taxes imposed hereunder shall be paid to the tax collector in lawful money of the United States, at the office of the tax collector in the City Hall, Winters California.
(prior code § 10-1.205; Ord. 78-09 § 3.5)
All license taxes imposed hereunder shall be paid in advance, except where otherwise specifically provided, and shall be due and payable at the following times:
A. 
Annual business license taxes: on the first day of the month during which the original license was issued.
B. 
Thirty day temporary license: thirty (30) days or as otherwise specified from the date of issuance.
C. 
When a business discontinues, dissolves or otherwise terminates before the expiration of a business license tax period, any taxes accrued and owing to the city under the provisions of this chapter, including any business license taxes that would not otherwise by payable until the close of the business license tax period during which termination occurs or until the time of paying the tax for the next succeeding business license tax period, shall be due and payable on the date of termination.
(prior code § 10-1.206; Ord. 78-09 § 3.6)
Unless otherwise specifically provided under other provisions of this chapter, all business license taxes required to be paid hereunder shall he deemed delinquent if not paid within thirty (30) days after payment is due as provided for Section 5.04.090.
(prior code § 10-1.207; Ord. 78-09 § 3.7)
Any person who fails to pay any business license taxes required to be paid by this chapter within the time required shall pay a penalty of fifty (50) percent of the amount of the tax in addition to the amount of such tax, and he or she shall pay an additional ten (10) percent of the amount of such tax, for each month of continued delinquency after the first month, provided that the amount of such penalty shall in no event exceed one hundred (100) percent of the amount of the business license tax due.
(prior code § 10-1.208; Ord. 78-09 § 3.8)
No refunds will be made on any amount paid as a license tax, except in the case of error on the part of the city in the determination of the amount of the license tax or in the event of double payment for a license. Refunds may be made by the tax collector pursuant to the provisions of the first sentence of this section, provided that: (a) written claim for the refund, made upon a form provided therefore by the tax collector, stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the tax collector, within one year of the date the city received the payment of which refund is sought; and (b) the tax collector is satisfied, that the claimant is entitled to the refund under the provisions of the first sentence of this section.
Any decision of the tax collector made under this section shall be final unless the same is appealed to the city council within ten (10) days after notice thereof given in the same manner as provided for giving of notice of assessment under Section 5.04.650(B). The procedure for appeal set forth in Section 5.04.660 shall apply insofar as such procedure is not inconsistent with the provisions of this section. The decision of the city council shall be final and conclusive on any matter appealed to it under this section.
(prior code § 10-1.209; Ord. 78-09 § 3.9)
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 chapter shall not be deemed to be separate places of business or branch establishments.
(prior code § 10-1.210; Ord. 78-09 § 3.10)
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 provision of this chapter shall be required to pay the license tax and obtain a separate and independent license pursuant to the appropriate provisions thereof, and shall be subject to all the provisions of this chapter.
(prior code § 10-1.212; Ord. 78-09 § 3.12)
Duplicate licenses may be issued by the tax 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 tax collector a fee of two dollars ($2.00).
(prior code § 10-1.213; Ord. 78-09 § 3.13)
Licenses issued pursuant to this chapter are not transferable or assignable by the licensee to any other person, nor shall any tax paid by any person under the provisions of this chapter be applied in whole or in part to the payment of any tax due or to become due from any other person.
When a licensee transfers its principal place of business to a new location, the licensee must immediately notify the tax collector of its new location and present its license for amendment to show the new address.
(prior code § 10-1.214; Ord. 78-09 § 3.14)
Every person having a license under the provisions of this chapter for engaging in business at fixed place of business shall keep such license posted for exhibition while in force in some conspicuous place in his or her place of business. Every person having such a license and not having a fixed place of business, shall carry such license with him or her at all times while carrying on the business for which the same was granted. Every person having a license shall produce and exhibit the same whenever requested to do so by any police officer or any person authorized to issue or inspect licenses or collect license taxes.
(prior code § 10-1.215; Ord. 78-09 § 3.15)
Any licensee who uses vehicles in the conduct of his or her business shall be required to prominently display within such vehicle a sticker, device, sign or license facsimile which shall have printed thereon the words: "Winters, California" or any abbreviation thereof, together with the current term of the license, and shall be in such form and color and contain such other information as the tax collector shall determine.
(prior code § 10-1.216; Ord. 78-09 § 3.16)
Yolo County Ordinance No. 849, pertaining to the licensing of ambulance companies, is adopted by reference, pursuant to Government Code Section 50022.9.
Any person violating any of the provisions of this section shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisonment.
(prior code § 10-1.217; Ord. 79-03 §§ 1, 2)