I. BUSINESS LICENSES GENERALLY

Chapter 5.04
GENERAL PROVISIONS

Sections:

5.04.010    Revenue measure.

5.04.020    Article not exclusive.

5.04.030    License—Requirement—Tax generally.

5.04.040    License—Separate for branch establishments.

5.04.050    Evidence of doing business.

5.04.060    Constitutional apportionment.

5.04.070    Exemptions.

5.04.080    Effect of article on past actions and unexpired licenses.

5.04.010 Revenue measure.

This article is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. (Ord. 45 § 1 (part), 1972: prior code § 4-102)

5.04.020 Article not exclusive.

Persons required to pay a license tax for transacting and carrying on any business under this article shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance or provision of this code, and shall remain subject to the regulatory provisions of other ordinances and code provisions. (Ord. 45 § 1 (part), 1972: prior code § 4-103)

5.04.030 License—Requirement—Tax generally.

A.    There are imposed upon the businesses, trades, professions, callings and occupations specified in this article license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this article.

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. 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 article. (Ord. 45 § 1 (part), 1972: prior code § 4-104)

5.04.040 License—Separate for branch establishments.

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 article 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 his 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 of ten dollars for each additional branch or location shall be paid upon issuance. (Ord. 45 § 1 (part), 1972: prior code § 4-105)

5.04.050 Evidence of doing business.

When any person, by use of signs, circulars, cards, telephone books or newspapers, 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 a business in the city. (Ord. 45 § 1 (part), 1972: prior code § 4-106)

5.04.060 Constitutional apportionment.

A.    None of the license taxes provided for by this article shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state.

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 be violative of such

constitutional clauses, 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 his 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 article. 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 has paid an amount equal to the annual license tax as prescribed in this article. (Ord. 45 § 1 (part), 1972: prior code § 4-107)

5.04.070 Exemptions.

A.    Nothing in this article 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 from the payment of such taxes as are prescribed in this article.

B.    Nothing in this article shall be deemed or construed to apply to any person transacting and carrying on any business, which business is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any person; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts from the same are to be appropriated to any church or school, or to any religious or benevolent purpose; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture, whenever the receipts from the same are to be appropriated for the purposes and objects for which such association or organization was formed and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation.

C.    Any person claiming an exemption pursuant to this section 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 article.

D.    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 of the license tax required by this article.

E.    The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section. (Ord. 45 § 1 (part), 1972: prior code § 4-108)

5.04.080 Effect of article on past actions and unexpired licenses.

A.    Neither the adoption of the ordinance codified in this article 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 of the ordinance codified herein, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations 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 the business by this article shall not be payable until the expiration of the term of such unexpired license. (Ord. 45 § 1 (part), 1972: prior code § 4-131)