Chapter 5.02
BUSINESS LICENSES REQUIRED
Sections:
5.02.020 Business license required and fee assessed
5.02.040 New license application, license term and renewal
5.02.050 Changes in business license information—restrictions on transfer
5.02.070 Business license required
5.02.080 License must be posted
5.02.010 Definitions
Unless the context clearly requires otherwise, the following terms shall have the meaning set forth below:
“Business” means a person, for-profit entity, or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property.
“Business license” means a biennial license duly issued by the finance director of the city.
“Finance director” means the finance director of the city and any other person designated by the finance director to perform any of the duties conferred by this chapter, or to enable the finance director to enforce the provisions of this chapter.
“Home craft items” means products (including food, art works, and handicrafts) made on premises occupied as the maker’s principal place of residence.
“In the city” means the conduct of any part of a business, including but not limited to the following, within the city of Kodiak, regardless of where the person or primary place of business is located:
(1) Practicing, engaging in, carrying on, or conducting any exhibition, trade, vocation, occupation, or profession;
(2) Offering merchandise for sale, soliciting orders, or making deliveries of any merchandise;
(3) Rendering, giving, or selling services of any kind including storage of personal property;
(4) Taking orders for merchandise to be subsequently delivered by any agency or means, or accepting payments on orders for merchandise to be delivered subsequently by any agency or means, any or all of which acts or transactions are done within the city; and
(5) Entering the city to do business, to make sales, to make deliveries, or to provide services.
“Licensee” means the person issued a business license.
“Profession” means any occupation requiring advanced education and training, including, but not limited to, accountants, attorneys, architects, chiropractors, dentists, engineers, optometrists, physicians, and surgeons. [Ord. 1418 §1, 2021]
5.02.020 Business license required and fee assessed
(a) When engaging in a business in the city, a person, wherever located, shall first obtain and hold a valid business license.
(b) There is levied and assessed a biennial, non-refundable business license fee. The amount of the fee shall be as set by the city of Kodiak schedule of fees, charges, and tariffs, as amended from time to time. Unless otherwise set in the city of Kodiak schedule of fees, charges, and tariffs, the fee shall be $50.00. [Ord. 1418 §1, 2021]
5.02.030 Exemptions
This chapter does not apply to:
(a) A participant in regularly scheduled nonprofit events where home craft items are sold, or to a nonprofit organization sponsoring such events; provided, that the participant or nonprofit is not otherwise engaged in a business in the city;
(b) Supplying services as an employee;
(c) Furnishing goods or services by a person who does not represent to be regularly engaged in furnishing goods or services and who does not regularly engage in furnishing goods or services in the city; or
(d) The United States, the state, or any of their political subdivisions. [Ord. 1418 §1, 2021]
5.02.040 New license application, license term and renewal
(a) An application for a new license shall be submitted to the finance director, together with payment of the fee levied by KCC 5.02.020, on a form prepared by the city. The application shall contain the following information:
(1) The name, address, telephone number, and email address of the applicant;
(2) The business name to be used and the nature of the business;
(3) The location where the applicant will conduct the business; and
(4) An acknowledgement by the applicant agreeing to be bound by all of the terms, conditions, and provisions set forth in this chapter.
(b) Each license expires on December 31 of the year following the year in which it was issued.
(c) A business license shall be renewed biennially on or before December 31 of the year in which the existing license expires by submitting a renewal application on a form furnished by the finance director, together with payment of the biennial business license fee.
(d) Upon submission of a proper and complete renewal application accompanied by the payment for the license fee in full, a renewal license will be effective as of January 1 of the renewal year. The finance director shall furnish the applicant a copy of the renewal license not later than January 31 of the renewal year.
(e) Amounts received by the city under this chapter shall be applied to a license renewal only after all other undisputed debts the licensee owes to the city are first paid in full.
(f) No business license shall be issued unless a person is compliant with the requirements of this chapter and is current in the payment and collection of sales taxes, or any other payments, fees, charges, taxes, penalties, interest, citation, or other amounts that are due and owing to the city. [Ord. 1418 §1, 2021]
5.02.050 Changes in business license information—restrictions on transfer
(a) A licensee shall notify the finance director of any change in the licensee’s information required by KCC 5.02.040(a)(1) through (3). Such notification shall be in writing and provided within seven days of the change in information.
(b) A new business license is required if ownership of the business changes.
(c) A business license is not transferable or assignable.
(d) A mere change in name of a business owned by a corporation, partnership, limited liability company, or other form of legal entity recognized by the laws of Alaska shall not constitute a transfer for purposes of this chapter, unless the change requires the business owner to obtain a new federal employer identification number. [Ord. 1418 §1, 2021]
5.02.060 License register
(a) All license fees due to the city shall be collected by the finance director.
(b) The finance director shall maintain a correct register of all business licenses.
(c) The finance director shall notify all persons who have failed to timely renew an existing business license; provided, however, that failure to notify a person of same does not excuse any violation of this chapter. [Ord. 1418 §1, 2021]
5.02.070 Business license required
No person or entity, or agent of a person or entity, shall engage in a business in the city for which a business license is required without first having procured a license. [Ord. 1418 §2, 2021]
5.02.080 License must be posted
(a) The business license must be prominently displayed in all locations where business is conducted, including temporary locations. If the licensee has no regular place of business in the city, the licensee shall display the license upon request.
(b) It shall be unlawful for any person to engage in a business in the city for which a business license is required without posting a valid business license in a conspicuous place where said business is carried on.
(c) If a timely renewal application accompanying a biennial fee has been submitted, posting of the previous biennial license shall be sufficient until January 31 of the year for which the renewal license is valid. [Ord. 1418 §3, 2021]
5.02.090 Violations—remedies
(a) Remedies and penalties for violations of this chapter are provided in KCC 1.12.040(c).
(b) All remedies for violations of this chapter are cumulative and are in addition to any others existing at law or in equity. [Ord. 1418 §4, 2021]