[Adopted 2-10-1966 by Ord. No. 83]
Every owner of any business, profession, pursuit
or calling operated, carried on or engaged in within the corporate
limits of the Town of Elsmere shall pay a license fee as required
and in accordance with the terms and provisions of this article.
As used in this article, the following terms
shall have the meanings indicated:
Herein used interchangeably throughout except where the context
indicates a different meaning, pertains to, means and includes any
individual, estate, trust receiver, trustee in bankruptcy, business
trust, corporation, firm, copartnership, joint adventure, association
or any other group or combination acting as a unit, and the plural
as well as the singular number, unless the intention to give a more
limited meaning is clearly disclosed by the context.
Any person liable for any license fee payable hereunder.
Any and all activities or acts on the part of any person
engaged in any trade, occupation, business, profession, pursuit or
calling, with the object of gain, benefit or advantage, either direct
or indirect, and it shall include, among other things, the production,
manufacture or fabrication as well as the sale and/or delivery of
any and all goods, wares, commodities, merchandise and personal property
of any nature, kind or description whatsoever, at retail or at wholesale,
as well as the operation of any business and/or the leasing of office
space, the activities and conduct of banks, trust companies, building
and loan associations, any amusement enterprise, theaters, picture
shows, radio broadcasting stations, television broadcasting stations,
carnivals, circuses, amusement parks, menageries, dogshows, horseshows,
fairs, races, rodeos, games, dance-halls, pool or billiard halls;
or any business charging admission for any exhibition for amusement;
provided that any religious, fraternal, educational or other nonprofit
organization shall be exempt from the payment of a license fee for
conducting any operation exclusively by them and where the proceeds
therefrom are utilized for their sole benefit. The term "business"
when used in this article shall also include the practice of any profession
or any business in which the services of a professional, personal,
technical or a scientific nature are rendered and paid for on a fee
basis or by any other consideration, and said term shall also include
the operation of any and all nonprofessional service enterprises,
including, among other things, laundries, undertaking establishments,
barber shops, beauty parlors, hotels, rooming and boarding houses,
bath and massage salons, restaurants, taverns, retail oil and filling
stations, tire repair and service stations, storage garages, repair
establishments of all kinds, tailors, cleaning or pressing of clothes
or other articles, publication or distribution of newspapers, magazines
or any other kinds of periodicals, billboards, the selling of real
estate or the business of acting as agent, broker or factor in the
sale of real estate, stocks, bonds, securities or businesses, and
also to persons, firms or corporations engaged in any transportation
service of any kind, except street railways, buses and taxis, and
also to persons, firms and corporations engaged in the business of
contracting for a consideration for the construction, repair or improvement
of any building, dwelling, structure or edifice, either as original
contractor, subcontractor or independent contractor, including the
construction, repair or improvement of streets, highways, alleys and
bridges and general excavation work or any other similar work or the
performance of which a person, firm or corporation bargains and agrees
to perform work for a stipulated sum of money or at cost plus a percentage
or any other consideration. The rental of contractor's equipment or
automotive equipment, with or without drivers, and of contractor's
machinery and equipment, with or without operators, shall be regarded
and considered as a business, within the meaning of this article,
as is the transmission of messages or conversations originating within
the corporate limits of the Town of Elsmere by telephone, telegraph
or radio to other points within the corporate limits of the Town.
For the purpose of this article, any person engaging in the business
of soliciting or selling and/or rendering services as well as selling
tangible personal property at either retail or wholesale, or both,
in the Town of Elsmere, as a contractor, or subcontractor, or performance
of any work, either under contract or otherwise, shall be deemed to
be engaged in "business" in the Town of Elsmere.
Shall mean, apply to and include the selling of any and/or
all goods, wares, merchandise and personal property of every kind
and nature to the ultimate consumer within the corporate limits of
the Town of Elsmere, or the taking of an order therein for delivery
therein of any and all goods, wares, merchandise and personal property
of every kind and nature.
All sales made otherwise than by a retailer, as defined above,
and particularly, but without limitation, the term shall apply to
and include any and all sales of any and/or all goods, wares, merchandise
and personal property of any and every kind and nature, made by a
merchandise broker, jobber, factory representative, manufacturer's
sales agent or commission merchant, or to sales made by a person,
firm or corporation who conducts a business under or by any other
method not herein specifically mentioned or defined.
[Amended 2-24-1986 by Ord. No. 203; amended 9-18-2003 by Ord. No. 420; 8-12-2010 by Ord. No. 519]
Every owner, person or company, as defined herein,
shall pay annually a license fee for carrying on any business, profession,
pursuit or calling operated, carried on or engaged in within the corporate
limits of the Town of Elsmere, at the amount or rate as is provided
herein; provided, however, that no license shall be required of any
person for serving as a member on Board of Directors of a corporation,
and provided, further, that if any owner, person or company required
to be licensed under this article shall not be covered and included
within any category as provided hereinafter, such owner, person or
company shall be liable for and pay a license fee of $150 per year
as a miscellaneous business.
[Amended 1-15-1981 by Ord. No. 151; 2-24-1986 by Ord. No. 203; 10-22-1998 by Ord. No.
364; 8-12-2004 by Ord. No. 436; 8-12-2010 by Ord. No. 519]
A.
As the license fee imposed by this article, all persons,
firms or corporations operating, carrying on or engaged in any business,
profession, pursuit or calling within the corporate limits of the
Town of Elsmere shall pay according to the following categories and
classifications:
(1)
Retailers of food, candy, cigars, cigarettes, ice
cream, soft drinks, baked goods and other edible commodities: the
sum of $150 per year for each store or place of business from which
such retail sales are made, operated within the Town of Elsmere; provided,
however, that all such retailers who have no store or place of business
within the Town of Elsmere from which such retail sales are made but
who make retail sales by means of delivery vehicles and trucks shall
pay the sum of $150 per year for each delivery vehicle or truck.
(2)
Retailers of goods, wares and merchandise other than
edible commodities: the sum of $150 per year for each store or place
of business from which such retail sales are made, operated within
the Town of Elsmere; provided, however, that all such retailers who
have no store or place of business within the Town of Elsmere from
which such retail sales are made, but who make retail sales by means
of delivery vehicles and trucks, shall pay the sum of $150 per year
for each delivery vehicle or truck. A retailer licensed under the
provisions of this subsection may service and repair any goods, wares
and merchandise sold by him without being required to obtain a license.
(3)
Wholesalers of food, candy, cigars, cigarettes, ice
cream, soft drinks, baked goods and other edible commodities: the
sum of $150 per year for each store or place of business.
(4)
Wholesalers of food, candy, cigars, cigarettes, ice
cream, soft drinks, baked goods, cheese, mayonnaise, other salad dressings
and all other food and food products, who have no store or place of
business within the Town of Elsmere from which such wholesale sales
are made, but who make wholesale sales by means of delivery vehicles
and trucks: the sum of $150 per year for each delivery vehicle or
truck.
(5)
For all other wholesalers: the sum of $150 per year
for each store or place of business within the Town of Elsmere from
which such wholesale sales are made; provided, however, that all such
wholesalers who have no store or place of business within the Town
of Elsmere, but who make wholesale sales by means of delivery vehicles
and trucks, shall pay the sum of $150 per year for each delivery vehicle
or truck.
(6)
Nonprofessional service businesses, such as bath and
massage salons, barbershops, beauty parlors, cleaners, dyers and pressers
of clothes, pathological laboratories, dental laboratories, chemical
laboratories, insurance adjusters, advertising agencies, general repairmen,
travel ticket agencies, automobile service clubs and associations,
watch and clock repairmen, collection agencies (other than note departments
of banks and trust companies and finance companies), credit bureaus,
credit rating and reporting agencies, cutlery sharpeners, physiotherapists,
direct mail advertising service, employment agencies, pest control
and exterminators, furniture upholsterers and cleaners, laundries,
lightning rod designers and systems, lithographers, opticians, photostat
service, photographers, photo-engravers, locksmiths, magazine subscriptions,
radio and television repairmen, reducing salons, printers, linotype
service, saw sharpeners, sewing machine service and repairs, shoe
repair service, surveyors, tailors, taxidermists, telephone answering
service, typesetters, typographers, weavers, undertaking establishments,
menders and zipper repairers: the sum of $150 per year for each store
or place of business, or vehicle from which the licensee conducts
the business, operated within the corporate limits of the Town of
Elsmere.
(7)
Retail gas and oil filling stations, tire repair and
service stations, automobile storage garages and parking lots and
automobile repair establishments of all kinds, including automobile
washing establishments: the sum of $150 per year for each place of
business, operated within the corporate limits of the Town of Elsmere;
provided, however, that this classification shall not apply to parking
lots operated by persons holding licenses under the terms and provisions
of this article who make their parking lots available to employees,
customers or other users without charge.
(8)
Sales places and agencies for the sale of new and
used automobiles: the sum of $150 per year for each place of business,
operated within the corporate limits of the Town of Elsmere.
(9)
Trading stamp redemption stores: the sum of $150 per
year for each place of business, operated within the corporate limits
of the Town of Elsmere.
(10)
Theaters and motion-picture houses: the sum of $150
per year for each theater or motion-picture house, operating within
the corporate limits of the Town of Elsmere.
(11)
Radio broadcasting and television telecasting stations:
the sum of $150 per year for each station, which, within the Town
of Elsmere, either carries on the business of producing or generating
electromagnetic waves for the purpose of transmitting broadcasts or
telecasts; or engages in the business of intrastate broadcasting or
telecasting; or engages in the business of soliciting radio or television
advertising within the Town of Elsmere. The license fee required by
this subsection shall be considered as applying only to the above-specified
intrastate aspects of broadcasting and telecasting and shall not be
construed as requiring a license fee for that portion of the business
which may be interstate or foreign commerce, or to business done for
the government of the United States.
(12)
Dance halls and studios: the sum of $150 per year
for each dance hall or studio, operated within the corporate limits
of the Town of Elsmere.
(13)
Circuses: the sum of $150 per day for each day of
operation within the corporate limits of the Town of Elsmere.
(14)
Carnivals: the sum of $150 per day for each day of
operation within the corporate limits of the Town of Elsmere.
(15)
For all other amusements not above specified: the
sum of $150 per year.
(16)
Taverns and package stores wherein alcoholic spirits,
wine and beer are sold by the drink or by the bottle either for on-
or off-premises consumption: the sum of $150 per year for each store,
tavern or place of business located within the corporate limits of
the Town of Elsmere.
(17)
Professional services, such as accountants (whether
certified or public), architects, optometrists, lawyers, dentists,
physicians and surgeons, osteopathic physicians and surgeons, chiropodists
and chiropodists surgeons, chiropractic physicians, consulting chemists,
civil engineers, consulting engineers, electrical engineers, structural
engineers, mechanical engineers, veterinarians, and x-ray laboratories:
the sum of $150 per year for each individual so engaged in such professional
services, within the corporate limits of the Town of Elsmere; provided,
however, that no license shall be required of any individual encompassed
within this subsection who is in the employ of any corporation, licensed
under any other provision of this article, and who does not practice
his profession except in his capacity as an employee of such corporation,
and provided, further, that no attorney in the employ of any such
corporation shall be required to obtain a license under this subsection
so as to fulfill assignments made of him by any Delaware Court.
(18)
Publishing a newspaper or newspapers, published and
sold to the public at least six days a week: the sum of $150 per year.
(19)
Distributors of newspapers, magazines and any and
all other kinds of periodicals: the sum of $150 per year, provided
that this section shall not be applicable to newsboys.
(20)
Operating hotels, motels and rooming houses: the sum
of $100 per year per room. As used herein the word "room" is defined
to mean a room available for personal occupancy and for a stipulated
fee.
(21)
Dwelling units: the sum of $175 per year to be paid
by the owner, operator or lessor of three to 50 dwelling units; the
sum of $100 per year to be paid by the owner, operator or lessor of
51 to 150 dwelling units; the sum of $205 per year to be paid by the
owner, operator or lessor of 101 or more dwelling units. For the purpose
of this section a "dwelling unit" shall mean any room or group of
rooms located within a building or buildings and forming a single
habitable unit with facilities which are used or intended to be used
for living space, cooking and eating. In determining the number of
dwelling units under this provision, a dwelling unit occupied by the
licensee shall not be included.
(22)
Office buildings engaged in business of leasing office
space: the sum of $150 per year, provided that this shall not apply
to any space leased by any office building in which there are less
than 2,500 square feet.
(23)
Importers and distributors of beer, wines and spirituous
liquors: the sum of $150 per year.
(24)
Manufacturers, bottlers and distributors of all soft
drinks: the sum of $150 per year.
(25)
Promoters of boxing and wrestling matches and all
other sporting events in which the players or participants are professionals:
the sum of $150 per year.
(26)
Brokers and dealers in bonds, stocks, commodities,
mortgages or other securities of any kind, type and/or nature: the
sum of $150 per year.
(27)
Real estate brokers, salesman and appraisers: every
person engaged in the appraisal or sale of real estate in any manner
whatsoever, whether a licensed broker under the Delaware Code, or
an employee or sales representative of a licensed broker, shall be
liable for a license at a fee of $150 per year, and in no event shall
any license be issued to any corporation engaged in the real estate
business.
(28)
Brokers, dealers and/or agents engaged in the sale
of theater tickets and tickets for sporting events, such as baseball
games, football games, boxing matches and the like sporting events:
the sum of $150 per year for each person so engaged, and in no event
shall any license be issued to any corporation under this section.
(29)
Coin-operated machines.
(a)
Coin-operated amusement, gaming and music machines:
operator's license covers owning and placing for operation and distributing
to location operators (unlimited number of machines), the sum of $150
per year.
(b)
Coin-operated merchandise and service machines
(automatic retailers), not including coin-operated laundry machines
which shall be licensed as laundries: operator's license covers owning
and placing for operation and distributing to location operators,
the sum of $150 per year.
(c)
Exemptions: provided that no license hereunder
shall be required for the maintenance or operation of postage stamp
machines; or machines dispensing sanitary or hygienic articles, or
drinking cups, towels or medicines, which machines are entirely owned
and supplied by the owner or operator of the premises where installed
and maintained solely for the convenience of employees, visitors or
customers, and not for profit to him or to any other person; and provided
further that any of the taxes as provided in this subsection shall
not be applicable to or paid by any person, firm or corporation licensed
under any other section of this article and who uses vending or coin
machines in the sale and distribution of products manufactured, produced
or otherwise distributed by such licensee or licensees.
(d)
Permits: each coin-operated vending, amusement,
gaming and machine located on the premises of a business licensed
in the Town of Elsmere shall be subject to a permit fee of $150 per
year. Compliance therein shall be designated by the presence of a
sticker comprised of the Seal of the Town of Elsmere and year of permit.
(e)
Exemptions: provided that no permit shall be
required for postage stamp machines; or machines dispensing sanitary
or hygienic articles, or drinking cups, towels or medicines, which
machines are entirely owned and supplied by the owner or operator
of the premises where installed and maintained solely for the convenience
of employees, visitors or customers, and not for profit to him or
to any other person; or machines whose proceeds are for the benefit
of nonprofit organizations.
(f)
Collection and enforcement: following the effective
date of this article, the Code Enforcement Officer is instructed to
notify each licensed business in the Town of Elsmere of the provisions
of this article. Upon due notice, the Code Enforcement Officer is
further instructed to set a reasonable date for compliance which shall
not be more than 60 days. Beginning on January 1, 1982, permit fees
for coin-operated machines governed by this article will be due at
the same time as business license fees. Stickers will be issued simultaneously
with licenses. All moneys derived from enforcement of this article
are to be turned over to the Town Manager or his or her designee.
(30)
Cold storage and refrigeration of food and food products,
including renting of cold storage space for preservation of food and
food products to the public: the sum of $150 per year.
(31)
Manufacturers, producers and/or fabricators of any
and all goods, wares, commodities, merchandise and personal property
of any nature, kind or description whatsoever, it being the intent
and purport of this article that the license fee provided in this
subsection shall be due from and payable if there is any act or activities
carried on by such licensee within the corporate limits of the Town
of Elsmere by or on the part of or for the benefit of any producer,
manufacturer and/or fabricator in furtherance of the business of any
person so engaged, including the maintenance of executive, administrative
or sales offices: the sum of $150 per year, provided that but one
license shall be required of any manufacturer, producer and/or fabricator
for all executive, administrative or sales offices, and provided further
that no license shall be required of any manufacturer, producer and/or
fabricator for the sale of the products of such licensee. Operators
of dairies and bakeries shall be regarded as manufacturers or producers
and taxed as such under the provisions of this subsection.
(32)
Building and loan associations: the sum of $150 per
year for each place of business located within the corporate limits
of the Town of Elsmere.
(33)
Banks, trust companies, investment companies and finance
companies: the sum of $150 per year for each place of business located
within the corporate limits of the Town of Elsmere.
(34)
Furniture movers, package delivery services and other
moving or delivery service: the sum of $150 per year, provided that,
for each truck for delivery conveyance in excess of two utilized by
licensees as provided by this classification, said licensees shall
pay an additional license fee of $15 per year.
(35)
Sign and billboard designers, erectors, maintenance
and repair services:
(36)
Contractors and subcontractors: the sum of $150 per
year for each contractor and the sum of $125 per year for each subcontractor,
provided that a separate license fee is required for contractors and
for each field of subcontractors.
(a)
As used herein, the term "contractor" is any
person or firm who undertakes, or offers to undertake, or purports
to have the capacity to undertake or submits a bid or does himself
or by or through others, for a consideration to construct, alter,
repair, add to, subtract from, improve, move, wreck or demolish any
building or other structure, including swimming pools and landscape
work, to excavate, to commence any project, development or improvement
or do any part thereof, including the erection of scaffolding, or
any other structures or works in connection therewith or the incorporation
of labor or material therein or thereon and including the furnishing
of prefabricated structural components.
(b)
As used herein, the term "subcontractor" is
any person or firm whose operations as such are the performance of
such construction work for a consideration, requiring special skills
and involves the use of specialized building trades and crafts and
usually constituting less than the erection, construction or fabrication
of a complete structure. "Subcontractor" shall embrace those engaged
in the following crafts: awning, shutter, canopy, lightweight metal
frame shelter and tent installation; bricklaying; boiler installation;
cabinet and millwork; cement, concrete and stone masonry; demolition;
elevators; fence erectors; flooring; electricians and electrical contractors:
glazing, gunite and sandblasting; plumbing and heating; insulating;
manufacturers and suppliers of prefabricators of structural components;
painting; plastering refrigeration; riggers, ventilating and air conditioning;
roofing; waterproofing; sheet metal specialists; steel reinforcing
and iron; structural steel erection; termite treating; tile and marble
and terrazzo and all other like building specialists.
(37)
Towel and linen supply service: the sum of $150 per
year for each store or place of business or vehicle from which such
service is rendered, operated within the corporate limits of the Town
of Elsmere.
(38)
(Reserved)
(39)
Tool makers, tool salesman, tool service, repair and
maintenance: the sum of $150 per year.
(40)
Theatrical agencies and booking agents or agencies
for orchestras or entertainment of any kind: the sum of $150 per year.
(41)
Nursing homes, operated for profit and not owned and
maintained by any charitable, religious or other nonprofit organization:
the sum of $150 per year.
(42)
Vehicle renting business (drive-it-yourself cars,
trucks and other vehicles), including renting of trucks, tractors,
automotive vehicles, water-going vehicles, airplanes and any other
vehicle: the sum of $150 per year.
(43)
Persons, firms or corporations engaged in the renting
or leasing of contractor's equipment, with or without drivers, and
of contractor's machinery and equipment, with or without operators:
the sum of $150 per year.
(44)
Restaurants, cafes, soda fountains and hotel dining
rooms and other places where food is prepared and sold for consumption
on the premises: the sum of $150 per year.
(45)
Junk dealers, salvage dealers, and pawn shops: the
sum of $150 per year.
(46)
Storage warehouses: the sum of $150 per year.
(47)
Gas, electric light and power companies: the sum of
$205 per year (does not cover sales of appliances or equipment for
which a separate license shall be required).
(48)
Telephone companies: the sum of $205 per year.
(49)
Telegraph companies: the sum of $205 per year.
B.
Provided that, if any person, firm or corporation shall have gross receipts of $5,000 or less for the calendar year preceding the license year, such person, firm or corporation shall pay a license fee of $110 in lieu of the applicable license fee established by this section under the preceding categories and classifications in Subsection A(1) through (49).
[Amended 8-12-2010 by Ord. No. 519]
Any or all of the businesses which are herein
enumerated and carrying on as such on and after April 1, 1966, shall
pay the license fee herein prescribed. The above license fees are
to be paid at the office of the Town Manager or his or her designee
or such other office as the Council may hereafter designate. The duty
of administration and enforcement of this article and the collection
of license fees as are required by the provisions of this article
shall be the duty of the Town Manager or his or her designee or such
other person or persons as the Council may hereafter designate. This
article shall be enforced and the license fee collected in the same
manner as all taxes are collected. The license fees imposed by this
article shall be in addition to all other taxes imposed by any other
provision of any and all other ordinances, resolutions or regulations
in force within the Town of Elsmere.
No license issued under the provisions of this
article shall be construed as authorizing the conduct or continuance
of any illegal or unlawful business.
[Amended 8-12-2010 by Ord. No. 519]
No owner, person, firm or company shall engage
in any business, profession, pursuit or calling or perform any act
in connection therewith or preparatory thereto until a license is
first obtained in accordance with the provisions of this article.
No license shall be issued hereunder when under the provisions of
any other law or ordinance a permit is required to be obtained or
to be applied for as a prerequisite to entering into or performing
any such business, profession, pursuit or calling, until such license
is first so applied for and obtained. Additionally no license shall
be issued until the applicant has provided proof that he or she has
obtained any license required by either the State of Delaware or New
Castle County and that he or she has valid business insurance. Any
license issued in violation of this section shall be wholly void and
ineffective. No person, firm or corporation selling goods, services,
wares or merchandise of any kind or character to the Town of Elsmere,
including the performance of any contract awarded by any board, department
or agency of the Town of Elsmere shall be paid by the Treasurer on
any such purchase or the consideration due for the performance of
any contract unless licensed as required by the terms of this article
or unless such goods, wares, services or merchandise are essential
to the Town and cannot be obtained or purchased within the Town of
Elsmere, and no officer of the Town shall approve any invoice or direct
the payment of any money due under any contract unless it shall appear
on the invoice or on the order for payment that a license has been
issued as required and all license fees have been paid, except in
cases wherein the goods, wares, services or merchandise are essential
to the Town and cannot be obtained or purchased within the Town of
Elsmere.
[Amended 3-10-2005 by Ord. No. 443; 8-12-2010 by Ord. No.
519; 3-10-2016 by Ord. No. 612]
Any owner, person, firm or company desiring to engage in any business, profession, pursuit or calling operated, carried on or engaged in within the corporate limits of the Town of Elsmere shall apply to the Town Manager or his or her designee or such other person as the Council may hereafter designate for a license on a form to be furnished by the Town Manager or his or her designee or such other person as the Council may hereafter designate. Each application shall include an area where the applicant must list any wholesaler as defined by § 131-4 A(3), (4) and (5) of this article, with whom they conduct business. The application shall be prepared by the applicant in writing and shall state all required information under oath. The license shall be prepared and issued by the Town Manager or his or her designee or such other person as the Council may hereafter designate, and the license fee shall be based upon the information set forth in the application. The application shall set forth each and every classification of the applicant, based upon the nature of the various business activities in which the applicant is engaged. Each license so issued shall state upon the face thereof the following: the person to whom the license is issued; the kind of business or businesses, profession, pursuit or calling licensed thereby; the location of such business or businesses, profession, pursuit or calling; and the date of expiration of such license. The following language shall be set forth on the back of each license issued hereunder, viz.:
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“This license constitutes a receipt for
the payment of a license fee imposed by authority of the Town of Elsmere
for the privilege of engaging in a business, profession, pursuit or
calling operated, carried on or engaged in within the corporate limits
of the Town of Elsmere, and shall have no other legal effect. Said
receipt does not authorize the licensee or any agent or employee thereof
to conduct the business, profession, pursuit or calling or to perform
any act incident thereto, or to conduct or perform any other business,
profession, pursuit or calling within the corporate limits of the
Town of Elsmere, unless licensed hereunder and without strictly complying
with all provisions of the ordinance of said Town and of the statutes
of the State of Delaware, including but not limited to those ordinances
and statutes requiring a permit from any board, commission, department
or officer. THIS RECEIPT DOES NOT CONSTITUTE A PERMIT TO CARRY ON
ANY BUSINESS, PROFESSION, PURSUIT OR CALLING FOR WHICH THE STATUTES
OF THE STATE OF DELAWARE REQUIRE A PERMIT.”
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“Any receipt upon the payment by check
of any license fee shall be wholly void and ineffective for all purposes
unless the amount due is actually received.”
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Any sum required to be paid as a license fee
hereunder shall be deemed and constitute a debt due and owing to the
Town of Elsmere and recoverable as such in any court of competent
jurisdiction by court proceedings in the same manner as any other
debt. Any person who engages in any business, profession, pursuit
or calling without first obtaining a license so to do shall, in addition
to the penalties hereinafter provided, be liable in an action by and
in the name of the Town of Elsmere for the recovery of any unpaid
license fees due hereunder.
Except as otherwise specifically provided hereunder,
all licenses must be kept and posted as herein provided:
A.
Every licensee operating at and from a fixed place
of business shall keep the license issued posted in a conspicuous
place upon the premises where such business is conducted and where
the license may be observed by the enforcement officers.
B.
Every licensee operating from a vehicle or vehicles
shall keep the license posted in a conspicuous place upon the vehicle
where the license may be observed by the enforcement officers. Every
vehicle utilized by a licensee shall have a duplicate license issued
by the Town Manager or his or her designee or such other person as
the Council may hereafter designate upon the payment of $10 therefor.
[Amended 2-24-1986 by Ord. No. 203; 9-18-2003 by Ord. No. 420; 8-12-2010 by Ord. No. 519]
C.
Every licensee engaged in business but not operating
from a fixed place of business or from a vehicle shall keep the license
issued upon the person engaging in such business, and the same shall
be exhibited upon request of any law enforcement officer.
D.
Licenses issued pursuant to this article are assignable
and transferable in connection with a bona fide sale or transfer of
the licensed business, provided that a written report of such transfer
is submitted to the Town Manager or his or her designee or such other
person as the Council may hereafter designate within 60 days of the
effective date of such transfer. In cases other than such a bona fide
sale or transfer of the licensed business, it shall be a misdemeanor
for any person to whom any license has been issued, pursuant to this
article, to assign, sell, transfer or give away said license to another
or permit its use by another, and upon conviction any person violating
the provisions of this section shall be punished with a fine of not
less than $75 nor more than $300 or by imprisonment not to exceed
30 days.
[Amended 8-12-2010 by Ord. No. 519]
[Amended 8-12-2010 by Ord. No. 519]
All license fees shall be paid in advance in
lawful money of the United States, except as otherwise provided. In
any and all cases such fees shall be ascertained and computed upon
the records of the licensee as set forth in the application, which
information shall be stated in an affidavit to be filed with the application
for the license. The Town Manager or his or her designee or such other
person as the Council may hereafter designate is hereby authorized
to require any applicant to submit for examination any book, record,
or tax form or receipt filed with the Internal Revenue Service or
with the Tax Commissioner of the State of Delaware, which shows the
nature of the applicant's business in order to determine the veracity
and truth of any affidavit submitted with any application for a license.
[Amended 2-24-1986 by Ord. No. 203; 8-12-2010 by Ord. No. 519]
When any licensee conducts a business at branch establishments or locations, each such branch establishment or location shall comply with the provisions of § 131-10 hereof. A duplicate license shall be issued by the Town Manager or his or her designee or such other person as the Council may hereafter designate upon payment of a sum in the amount of the original license fee established under the preceding categories and § 131-4A(1) through (49) for each branch establishment when it is shown to his or her satisfaction that a licensee conducts a business at branch establishments or locations.
[Amended 2-24-1986 by Ord. No. 203; 9-18-2003 by Ord. No. 420; 8-12-2010 by Ord. No. 519]
Duplicate licenses may be issued by the Town
Manager or his or her designee or such other person as the Council
may hereafter designate to replace any license previously issued which
has been lost or destroyed, upon the applicant therefor filing an
affidavit attesting to such fact, and at the time of filing such affidavit
pay to the Town Manager or his or her designee or such other person
as the Council may hereafter designate a fee of $10 therefor. No license
issued pursuant to this article shall be transferable; provided, however,
that where a license is issued authorizing an owner, person, firm
or company to conduct a business at a particular place, such licensee
may upon application therefor and paying a fee of $10 have the license
previously issued amended so as to authorize the conduct of such business
from such other place or location.
[Amended 8-12-2010 by Ord. No. 519]
It shall be the duty of the Town Manager or
his or her designee or such other person as the Council may hereafter
designate and he is hereby directed to enforce each, all and every
provision of this article. The Public Safety Department shall render
such assistance in the enforcement of this article as from time to
time may be required by the Town Manager or his or her designee or
such other person as the Council may hereafter designate. The Town
Manager or his or her designee or such other person as the Council
may hereafter designate in the exercise of the duties imposed upon
him and acting through his deputies shall examine all places of business
in the Town not less than once in each year to ascertain whether or
not the provisions of this article have been complied with. The Town
Manager or his or her designee or such other person as the Council
may hereafter designate and his deputies shall have the power to examine
all necessary books, records, tax forms or receipts of any person,
owner, firm or company operating, carrying on or engaging in any business,
profession, pursuit or calling within the corporate limits of the
Town of Elsmere for the purpose of ascertaining and determining if
there has been compliance by licensees with the provisions of this
article, and for the further purpose of ascertaining the amount of
license fees required to be paid hereunder. The Town Manager or his
or her designee or such other person as the Council may designate
and all of his deputies shall have the power and authority to enter,
free of charge, at any time any place of business required to be licensed
by the provisions of this article, and to demand an exhibition of
such license. Any person having any such license theretofore issued
in his possession or under his control, who fails to exhibit the same
on demand, shall be guilty of a misdemeanor, and upon conviction any
person violating the provisions of this section shall be punished
with a fine of not less than $75 nor more than $300 or by imprisonment
not to exceed 30 days.
[Amended 8-12-2010 by Ord. No. 519]
No license for any ensuing, current or unexpired
license period shall be issued to any owner, person, firm or company
who, at the time of making application for any license, is indebted
to the Town of Elsmere for any unpaid license fees required to be
paid under the provisions of any ordinance of the Town of Elsmere;
provided, however, that the Town Manager or his or her designee or
such other person as the Council may hereafter designate may, upon
showing acceptable to him, enter into an agreement with any person
indebted to the Town of Elsmere for the nonpayment of license fees
due under any ordinance for any past license period, provided that
such person agrees with the Town Manager or his or her designee or
such other person as the Council may hereafter designate to pay delinquent
license fees in equal installments extending over a period not to
exceed one year. In such agreement such delinquent licensee shall
acknowledge his debt for such delinquent license fees and agree in
case default be made in the payment of any installment that the whole
amount shall become immediately due and payable and that in case suit
be brought to enforce the collection of delinquent license fees that
the debtor will pay all costs of suit. In case such agreement is executed,
a license may be issued for any current or ensuing license period
to such delinquent licensee upon such person paying the fee prescribed
for the current or ensuing license period, together with penalties,
if any.
[Amended 4-10-2008 by Ord. No. 492; 7-12-2012 by Ord. No. 555]
Beginning November 1, 2012 all licenses required
hereunder shall be for the period of November 1 of one year to October
31 of the next ensuing year. All licenses shall be due and payable
from the first date on which the same shall he applicable and effective.
No person charged with the enforcement of any
of the provisions of this article shall knowingly accept or receive
any sum for any license required hereunder which is less than the
amount actually required to be paid under the provisions of this article.
The conviction and punishment 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 fee due and unpaid at the time of such conviction, nor shall
the payment of any license fee prevent a criminal prosecution for
the violation of any of the provisions of this article. The use of
any of the remedies prescribed hereunder shall not bar the use of
any other remedy for the purpose of enforcing the provisions of this
article.
[Amended 9-18-2003 by Ord. No. 420; 8-12-2010 by Ord. No. 519]
A.
Every applicant for a license must file with the Town
Manager or his or her designee or such person as the Council may hereafter
designate a written statement made by the applicants or by an agent
or other authorized person having knowledge of the facts, showing
all information upon which the license fee is to be computed as the
same appears from the records of the business during the preceding
calendar year and such other and further information as may be required
to be furnished by the Town Manager or his or her designee or such
other person as the Council may hereafter designate in order that
the amount of the license fee due hereunder may be computed. The written
statement shall be made upon forms furnished by the Town Manager or
his or her designee or such other person as the Council may hereafter
designate, and the written statement shall include a certificate in
haec verba:
|
"I declare under penalty of making a false certificate
that this return is made by me, that I am authorized to make such
return and that to the best of my knowledge it is a true, correct
and complete return, made in good faith for the years stated pursuant
to the provisions of the License Ordinance of the Town of Elsmere."
|
B.
No statement filed hereunder by an applicant shall
be conclusive as to the Town of Elsmere as to the matters set forth
therein, nor shall the filing of such statement preclude the Town
from collecting, by appropriate action, such sum as may be found to
be truly due and payable hereunder. The statement and each of the
items therein contained shall be subject to audit and verification
by the Town Manager or his or her designee or such other person as
the Council may hereafter designate or by one of his deputies, all
of whom are hereby authorized to examine, audit all necessary books,
records, tax forms or receipts of any licensee or applicant for license
as may be necessary, in his judgment, to ascertain the correct amount
of the license fee due. All licensees, applicants for licenses, and
owners, persons and companies operating, carrying on or engaging in
any business, profession, pursuit or calling within the corporate
limits of the Town of Elsmere are hereby required to permit such examination
for the purposes aforesaid. The information or date obtained from
such examination or audit or from any statement required hereunder
shall be used for the purpose of enforcing the provisions of this
article. The written statement hereinabove required shall be filed
at the time the license is applied for, and the Town Manager or his
or her designee or such other person as the Council may hereafter
designate may withhold the issuance of any license until the required
statement is furnished. Any person making or filing a false certificate
or return under the provisions of this article shall be guilty of
a misdemeanor, and upon conviction any person violating the provisions
of this section shall be punished with a fine of not less than $500
nor more than $1,000 or by imprisonment not to exceed three months,
or both fine and imprisonment in the discretion of the court.
A.
Delinquency dates. All license fees required by this
article shall be deemed delinquent if not paid on or before the close
of business on the first day of November of each year.
[Amended 7-12-2012 by Ord. No. 555]
B.
Penalties. Whenever the license fee required by this article is not paid on or before the delinquency date, in addition to the license fee a penalty equal to 50% of the amount of the license fee shall be imposed and due immediately. Additionally, any license fee and or penalty required by this article which remains unpaid at the close of business on the first day of December of each year shall be treated as if the person required to obtain the license had failed to obtain the licenses and therefore shall be subject the penalties contained in § 131-20C and D of this article.
[Amended 2-24-1986 by Ord. No. 203; 8-12-2010 by Ord. No. 519; 7-12-2012 by Ord. No. 555]
C.
Failure to obtain license.
[Amended 8-12-2010 by Ord. No. 519]
(1)
Any
person or company required to be licensed under this chapter who conducts
business within the Town prior to obtaining the required license shall
be fined not less than $300 nor more than $600 and shall immediately
cease and desist from doing business within the Town until they have
obtained the proper license.
(2)
Each
day a business, person or company continues to carry on or engage
in any business, profession or calling without a valid business license
shall constitute and be a separate offense and punishable as such.
D.
Criminal penalties. No person, as defined by this
article, shall operate, carry on or engage in any business, profession
or calling, as defined by or coming within the provisions of this
article, without first obtaining a license, as required by this article.
No person having been licensed and being delinquent in the payment
of the license fee shall continue to operate, carry on or engage in
the business, profession or calling for which he or she may have been
licensed without first removing such delinquency. Each day’s
operation, carrying on or engaging in any business, profession or
calling in violation of this article shall constitute and be a separate
offense and punishable as such. The individuals composing any firm,
partnership or association and each of them, and the president, managing
officer and the directors and each or any of them of any corporation
violating this article shall, for each and every offense, be deemed
guilty of violating this article and shall be punishable as provided
herein. Every person, as defined by this article, violating any provision
of this section shall be deemed guilty of a misdemeanor, and, upon
conviction thereof before a court of competent jurisdiction, besides
being liable for the payment of said license fee, together with all
penalties, shall forfeit and pay a fine of not less than $300 nor
more than $500 for each such offense.
[Amended 9-18-2003 by Ord. No. 420; 3-10-2016 by Ord. No. 612]
The first license to be obtained under the provisions
of this article shall be applied for and the license paid not later
than May 1, 1966. Every applicant shall, at the time of making application
for a license, pay the license fee due and payable according to the
classification or classifications of the applicant's business or businesses.
[Amended 8-12-2010 by Ord. No. 519]
If any person fails to file any statement required
hereby within the time prescribed hereunder or if after demand therefor
made by the Town Manager or his or her designee or such other person
as the Council may hereafter designate fails to file a corrected statement,
the Town Manager or his or her designee or such other person as the
Council may hereafter designate may determine the amount of license
fee due from such person from such information as may be available
to the Town Manager or his or her designee and if necessary may estimate
the license fee required hereunder upon the basis of the amount of
license fees paid by other persons in like businesses, professions,
pursuits or callings or by considering other facts which may be available
to the Town Manager or his or her designee or such other person as
the Council may hereafter designate. In case such a determination
is made, the Town Manager or his or her designee or such other person
as the Council may hereafter designate shall give notice of the amount
so assessed by serving the same personally upon the licensee, or when
this is not possible, by depositing the same in the United States
mail, postage prepaid thereon, addressed to the person so assessed
at his last known address. Such person may, within 10 days after the
serving of such notice or of the mailing thereof, make application
in writing to the Town Manager or his or her designee or such other
person as the Council may hereafter designate for a hearing on the
amount of the fee. If application is not so made within the time prescribed,
the assessment shall become final. If such an application is filed,
the Town Manager or his or her designee or such other person as the
Council may hereafter designate must cause the matter to be set down
for a hearing within 15 days before a board of review, consisting
of the Mayor, Secretary of Council and the Treasurer. Such board shall
consider all evidence produced and shall make written findings thereon,
a copy of such findings to be served upon the applicant, in the manner
prescribed above for the service of notice of assessment. Such finding
shall become final at the expiration of five days from the date of
service within which time exceptions may be filed by the applicant.
If filed, the board so appointed shall consider same and make such
modification or modifications as may be necessary in light of such
exceptions. The decision of the board thereafter shall become final.
[Amended 8-12-2010 by Ord. No. 519]
The Town Manager or his or her designee or such
other person as the Council may hereafter designate shall, in addition
to all other powers conferred upon him under this article, have the
power to extend the time for filing any such statements for a period
not to exceed 30 days when requested so to do and for good cause shown,
provided that the request is made before the license fee becomes delinquent.
In such case he may waive any penalty that would have otherwise accrued.
With the approval of the City Treasurer, the Town Manager or his or
her designee or such other person as the Council may hereafter designate
shall have power to compromise any claim for license fee, penalty
and interest amounting to less than $30 and with the approval of the
Council power to compromise any claim for license fee amounting to
$30 or more.
[Amended 8-12-2010 by Ord. No. 519]
The Town Manager or his or her designee or such
other person as the Council may hereafter designate is hereby authorized
to make such rules and regulations as may be necessary to aid or assist
in the administration and enforcement of the provisions of this article.
No such rules and regulations shall be effective unless and until
the Town Manager or his or her designee or such other person as the
Council may hereafter designate files with the Mayor and Council sufficient
copies of the proposed rules and regulations for distribution to and
among the members. The Mayor and Council may approve by resolution
such proposed rules and regulations, and the same shall then become
effective. Unless the Mayor and Council shall disapprove, by appropriate
resolution, any proposed rule or regulation promulgated by the Town
Manager or his or her designee or such other person as the Council
may hereafter designate within 15 days of the date of the filing of
the proposed rules and regulations with the Mayor and Council, such
rules and regulations so filed shall thereupon become effective.
Notwithstanding any provisions appearing herein
to the contrary, the term "business" when used in this article shall
not apply to any domestic or foreign corporation whose only activities
in and within the corporate limits of the Town of Elsmere are the
maintenance of a statutory office, so as to comply with any statute
of the State of Delaware or of any Act of the Congress of the United
States, nor shall this article be applicable to Railroad Companies,
subject to Part 1 of the Interstate Commerce Act.
The provisions of this article shall become
effective April 1, 1966. All sums heretofore paid as license fees
under the provision of any ordinance in effect prior to that date
and where the period of the license has not expired shall be applied
as a credit against any license fee payable under the provisions of
this article.
