Chapter 5.04
BUSINESS LICENSE TAX

Sections:

5.04.010    Purpose.

5.04.020    Required.

5.04.030    Required--Separate locations.

5.04.040    Application--License contents.

5.04.050    Posting.

5.04.060    Payable in advance.

5.04.070    Required payments.

5.04.080    Accountant.

5.04.090    Architects.

5.04.100    Attorneys.

5.04.110    Auctioneers.

5.04.120    Automobile garages.

5.04.130    Automobile sales.

5.04.140    Automobile services.

5.04.150    Bakeries.

5.04.160    Barber and beauty shops.

5.04.170    Billiard and pool tables.

5.04.180    Blacksmith shops.

5.04.190    Boarding and lodging.

5.04.200    Bootblack stands.

5.04.210    Bowling alleys.

5.04.220    Brokers.

5.04.230    Butcher shops.

5.04.240    Card tables.

5.04.250    Canneries.

5.04.260    Candy and ice-cream or soft-drink parlors.

5.04.270    Cement contractor.

5.04.280    Chiropractors.

5.04.290    Circuses and carnivals.

5.04.300    Cobblers.

5.04.310    Contractors and builders.

5.04.320    Civil engineer.

5.04.330    Clothing and dry goods.

5.04.340    Cleaning and dyeing works.

5.04.350    Creameries.

5.04.360    Dances.

5.04.370    Dentists.

5.04.380    Doctors.

5.04.390    Draying and hauling.

5.04.400    Drugstores.

5.04.410    Electricians.

5.04.420    Feed mills.

5.04.430    Florist.

5.04.440    Furniture stores.

5.04.450    Grocery stores.

5.04.460    Hardware stores.

5.04.470    Hotels and motor courts.

5.04.480    Hucksters and peddlers.

5.04.490    Ice dealers.

5.04.500    Jewelry stores.

5.04.510    Junk dealers.

5.04.520    Laundries.

5.04.530    Liquefied petroleum and butane dealers.

5.04.540    Lumberyard.

5.04.550    Milk dealers.

5.04.560    Motion pictures.

5.04.570    Newspapers.

5.04.580    Notion stores.

5.04.590    Opticians.

5.04.600    Packing sheds.

5.04.610    Painters.

5.04.620    Photographers.

5.04.630    Pinball and jukeboxes.

5.04.640    Plumbers.

5.04.650    Radio, television and appliance stores.

5.04.660    Real estate agents.

5.04.670    Restaurants.

5.04.680    Scales.

5.04.690    Taxi.

5.04.700    Veterinarian.

5.04.710    Warehouse.

5.04.720    Waterworks.

5.04.730    Wholesale distributors.

5.04.740    Tax--Generally.

5.04.750    Penalty.

5.04.760    Exemptions.

5.04.770    Nontransferability.

5.04.780    Chief of police--Enforcement duties.

5.04.790    Tax deemed debt to city.

5.04.010 Purpose.

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation. (Ord. 8 §1, 1947).

5.04.020 Required.

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts prescribed; and it shall be 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 said city so to do, or without complying with any and all applicable provisions of this chapter. (Ord. 8 §2, 1947).

5.04.030 Required--Separate locations.

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. 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 separate places of business or a branch establishment. (Ord. 8 §3, 1947).

5.04.040 Application--License contents.

Every person required to have a license under the provisions of this chapter shall make application for the same to the chief of police, and upon the payment of the prescribed tax, the chief of police shall issue to such person a license which shall contain:

A.    The name of the person to whom the license is issued;

B.    The business licensed;

C.    The place where such business is to be transacted and carried on;

D.    The date of the expiration of such license; and

E.    Such other information as may be necessary for the enforcement of the provisions of this chapter. (Ord. 8 §5, 1947).

5.04.050 Posting.

All licenses must be kept and posted in the following manner:

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 said business. (Ord. 8 §7, 1947).

5.04.060 Payable in advance:

Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July of each year; provided that license taxes covering operations newly licensed hereunder and new operations commenced after the first day of July may be prorated for the balance of the license period. Except as otherwise herein provided, license taxes, other than annual, required hereunder, shall be due and payable as follows:

A.    Quarterly license taxes on the first day of January, April, July and October of each year;

B.    Monthly license taxes on the first day of each and every month;

C.    Weekly license taxes on Monday of each week in advance;

D.    Daily license taxes each day in advance. License taxes covering operations newly licensed hereunder shall be prorated for the remaining portion of the quarter, month, week or day remaining from and after the effective date of the ordinance codified in this chapter. (Ord. 8 §8, 1947).

5.04.070 Required payments.

Every person transacting and carrying on the businesses herein enumerated shall pay a license tax as designated in Sections 5.04.080 through 5.04.740. (Ord. 8 §9(part), 1947).

5.04.080 Accountant.

Every person who shall engage in the business of accountancy or who shall give accounting advice in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(2), 1947).

5.04.090 Architects.

Every person who shall engage in the business of an architect or who shall give architectural advice in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(1), 1947).

5.04.100 Attorneys.

Every person who shall engage in the business of an attorney or counsellor at law, or who shall give legal advice in the city, shall pay a license of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(3), 1947).

5.04.110 Auctioneers.

For the purposes of this section, every person, firm, association or corporation who sells, offers for sale, or exposes for sale, by public auction, any property, real or personal, or who maintains, conducts or carries on any public auction room or rooms, is deemed to be an auctioneer. Every auctioneer who sells or offers for sale any property or thing at public sale orauction in the city shall pay an annual license tax of two hundred dollars, provided that no license shall be required for sale of property under or by virtue of any process or order of any court. (Ord. 8 §9(4), 1947).

5.04.120 Automobile garages.

Every person engaged in the business of maintaining or conducting a shop or place wherein automobiles or other motor vehicles are repaired or rebuilt shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(5), 1947).

5.04.130 Automobile sales.

Every person engaging in the business of selling, exchanging or buying, whether new or secondhand automobiles, or other motor vehicles, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(6), 1947).

5.04.140 Automobile services.

Every person engaging in the business of maintaining, conducting or operating a service station where gasoline, oil or other supplies are supplied automobiles or other motor vehicles shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(7), 1947).

5.04.150 Bakeries.

Every person conducting or operating a bakery in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(8), 1947).

5.04.160 Barber and beauty shops:

Every person engaged in the business of conducting, maintaining or carrying on a barber shop or beauty shop shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(9), 1947).

5.04.170 Billiard and pool tables:

Every person engaged in the business of conducting any billiard or pool table shall pay a license tax of two dollars per quarter for each table located at said business. (Ord. 8 §9(10), 1947).

5.04.180 Blacksmith shops.

Every person engaged in the business of or conducting or operating a blacksmith or welding shop in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(11), 1947).

5.04.190 Boarding and lodging:

Every person conducting or maintaining a boarding or lodging house where three or more boarders are charged boarding or lodging shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(12), 1947).

5.04.200 Bootblack stands.

Every person engaged in the business of conducting, maintaining, operating or carrying on a bootblack stand in the city shall pay a license tax of two dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(13), 1947).

5.04.210 Bowling alleys.

Every person engaged in the business of conducting, maintaining, operating or carrying on any bowling alley in the city shall pay a license tax of three dollars per quarter year for each alley. (Ord. 157 §3(part), 1975; Ord. 8 § 9 (14), 1947).

5.04.220 Brokers.

Every person engaged in the business of buying or selling any kind of property, as an agent or broker, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(15), 1947).

5.04.230 Butcher shoes.

Every person engaged in the business of conducting, malntaining or carrying on any butcher shop, or operating any wagon or other vehicle from which meat or fish is sold, in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(16), 1947).

5.04.240 Card tables.

Every person operating, conducting or maintaining any table, in the city, wherein cards or any legal game of chance is played shall pay a license tax of ten dollars per quarter year for each such table. (Ord. 157 §3(part), 1975; Ord. 8 §9(17), 1947).

5.04.250 Canneries.

Every person engaged in the business of conducting, operating or carrying on a cannery shall pay a license tax of ten dollars per quarter year. (Ord. 8 §9(18), 1947).

5.04.260 Candy and ice-cream or soft-drink parlors.

Every person engaged in the business of conducting, maintaining, operating or carrying on a candy and ice-cream or soft-drink establishment shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(19), 1947).

5.04.270 Cement contractor.

Every person engaged in the business of erecting concrete buildings, foundations, laying sidewalks or paving streets with concrete or cement, within the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(20), 1947).

5.04.280 Chiropractors.

Every person who shall open, conduct or maintain any office or place for the treatment of the ills of human beings by chiropractory, drugless practitioning, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(21), 1947).

5.04.290 Circuses and carnivals:

Every person, firm or corporation holding, promoting, managing or giving any concert, traveling show, carnival, circus or exhibition for commercial purposes shall pay a license tax of fifty dollars per day. Written application must be made to the city council for such license and must be made on blanks properly sworn to, procured from the city clerk, and filed with the city clerk at least fifteen days before the occasion for its use. The city council, under its police power, reserves the right to reject any or all applicants for such license, and to direct and require what shows, exhibitions or entertainments or activities are proper and may be permitted, and its action in the premises shall be final. The city council, under its police power, reserves the further right to impose such reasonable conditions and restrictions upon the applicant for such license as said city council deems necessary and to require that any applicant for such license deposit with the city clerk such good and sufficient security and in such amount as the said city council deems necessary for the faithful performance by said applicant of such conditions and restrictions imposed as aforesaid, and its action in the premises shall be final. No license shall be required for any exhibition, show or concert actually given and participated in by any local school, patriotic or civic organization and where all profits gained therefrom are for the use and benefit of such local school, patriotic or civic organization. (Ord. 32 §1 1950: Ord. 8 §9(22), 1947).

5.04.300 Cobblers.

Every person engaged in or who carries on the business of a cobbler, or who makes, mends or repairs boots or shoes, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(23), 1947).

5.04.310 Contractors and builders:

Every person engaged in the business or occupation of contracting, sub-contracting, building, altering or repairing buildings shall pay a license tax of ten dollars per quarter year. (ord. 157 §3(part), 1975; Ord. 8 §9(24), 1947).

5.04.320 Civil engineer.

Every person operating or conducting an office as a civil engineer or surveyor, or doing business as a civil engineer Or surveyor in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(25), 1947).

5.04.330 Clothing and dry goods:

Every person who shall conduct or maintain any store or other place for the sale of clothing, dry goods or shoes in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(26), 1947).

5.04.340 Cleaning and dyeing works:

Every person conducting or operating any cleaning, dyeing, pressing or tailoring shop within the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(27), 1947).

5.04.350 Creameries.

Every person who operates or conducts any creamery or other place for the manufacture of butter, pasteurizing or other treatment of milk and cream in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(28), 1947).

5.04.360 Dances.

Every person, firm, or association giving, holding, conducting or operating any public dance to which the public is invited shall pay a license tax of four dollars for each such dance held. (Ord. 8 §9(29), 1947).

5.04.370 Dentists.

Every person who shall conduct or carry on any dental office for the extraction, filling or other treatment of the teeth in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(30), 1947).

5.04.380 Doctors.

Every person who shall engage in the business of practicing medicine or surgery or who shall give medical advice in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(31), 1947).

5.04.390 Draying and hauling:

Every person conducting or operating or doing a draying, hauling or trucking business, or hauling property or freight for hire, within the city, shall pay a license tax of ten dollars per quarter year I provided", however, that any such business operating exclusively under the jurisdiction of the Public Utilities Commission or Interstate Commerce Commission shall not be subject to such license. (Ord. 157 §3(part), 1975; Ord. 8 §9(32), 1947).

5.04.400 Drugstores.

Every person operating or conducting any drugstore, or place where prescriptions are filied, or where patent medicines are sold, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 § 9 (33), 1947).

5.04.410 Electricians.

Every person doing business as an electrician or installing electric wiring or fixtures in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(34), 1947).

5.04.420 Feed mills.

Every person operating or conducting any feed mill in the city where barley, oats or other grain is ground, cleaned, sacked or rolled shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(36), 1947).

5.04.430 Florist.

Every person who shall conduct or maintain any store or other place for the sale of flowers, plants, or other horticultural products, in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(37), 1947).

5.04.440 Furniture stores.

Every person operating or conducting any store where furniture, carpets, or linoleum are sold, whether new or secondhand, in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(38), 1947).

5.04.450 Grocery stores.

Every person operating or conducting any grocery store where groceries, provisions, fruits, vegetables, or other edible supplies are sold, or brought and sold, in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(39), 1947).

5.04.460 Hardware stores.

Every person operating or conducting any hardware store in the city where hardware, machinery, implements, paints, oils, glass and furnishings are sold shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(40), 1947).

5.04.470 Hotels and motor courts:

Every person operating or conducting any hotel, motor court or inn for the accommodation of the public, in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(41), 1947).

5.04.480 Hucksters and peddlers:

Every person conduct ing or operating the business of huckster or peddler or selling at retail, whether by sample or otherwise, any goods, clothing, groceries, fruits, vegetables or merchandise from house to house, or upon the streets or other public places, and not having a fixed place of business in the city where such business is carried on in good faith shall pay a license tax of ten dollars per quarter year; provided, however, that no license tax shall be required of any person for the sale of fruits or vegetables raised by such person. (Ord. 157 §2, 1975: Ord. 8 § 9 (42), 1947).

5.04.490 Ice dealers.

Every person who engages in the business of selling or offering for sale any ice or who maintains any public frozen food locker or lockers in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(43), 1947).

5.04.500 Jewelry stores.

Every person who operates or maintains or engages in the business of selling, in the city, jewelry, watches, rings, or precious stones, or who repairs the same, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(44), 1947).

5.04.510 Junk dealers.

Every person who engages in the business of buying, selling, or collecting rags, sacks, bottles, junk or secondhand articles of any character shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(45), 1947).

5.04.520 Laundries.

Every person who operates or conducts any laundry or engages in the business of laundering, or who conducts any place of office in the city for the collection of laundry, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(46), 1947).

5.04.530 Liquefied petroleum and butane dealers:

Every person conducting or operating or engaged in the business of selling or supplying, in the city, any liquefied petroleum or butane or other bottled gas shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(47),1947).

5.04.540 Lumberyard.

Every person engaging in the business of conducting or operating a lumberyard in the city where lumber, windows, doors, lime, plaster, brick, cement or cabinet work is sold shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(48), 1947).

5.04.550 Milk dealers.

Every person who shall engage in the business of delivering milk or dairy products in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(49), 1947).

5.04.560 Motion pictures.

:Every person engaging in the business of exhibiting motion pictures, or who operates or conducts any public place where motion pictures or theatrical shows are exhibited in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(50), 1947).

5.04.570 Newspapers.

Every person publishing a newspaper in the city or engaging in the printing and publishing business shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(52), 1947).

5.04.580 Notion stores.

Every person conducting or operating any shop or store where notions or bric-a-brac are sold in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(51), 1947).

5.04.590 Opticians.

Every person who shall engage in the business of optometry or who shall furnish or supply eye glasses in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(53), 1947).

5.04.600 Packing sheds.

Every person who shall engage in the business of conducting or operating any packing shed in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(54), 1947).

5.04.610 Painters.

Every person who engages in the business of contracting, painting, paperhanging, calcimining or plastering in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(55), 1947).

5.04.620 Photographers.

Every person engaged in the business of operating or conducting any photographic shop, or who takes and sells or solicits portrait photography in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(56), 1947).

5.04.630 Pinball and jukeboxes:

Every person conducting or maintaining, on premises owned or leased by him, any mechanical game, pinball machine, music machine, jukebox, or similar game or machine operating solely for amusement, shall pay a license tax of three dollars per quarter year for each game or machine. (Ord. 8 §9(57), 1947).

5.04.640 Plumbers.

Every person who shall operate any plumbing shop or who shall engage in the business of plumbing, in the city, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(58), 1947).

5.04.650 Radio, television and appliance stores.

Every person, firm, or corporation engaging in the business of sales, service or installation of radios, television sets, television antennae, gas or electric appliances, or household appliances, fixtures or improvements in general, shall pay a license tax of ten dollars per quarter year. (Ord. 157 §1, 1975; Ord. 8 § 9 (35), 1947).

5.04.660 Real estate agents:

Every person who shall conduct or operate any real estate office or who shall engage in the business of buying, selling, or exchanging real estate as an agent or broker in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(59), 1947).

5.04.670 Restaurants.

Every person who shall operate or conduct any restaurant, cafe, or cafeteria or other place where food or drinks are served and sold in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 859 (60), 1947).

5.04.680 Scales.

Every person who shall maintain or operate any public scales in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(61), 1947).

5.04.690 Taxi.

Every person operating any taxi, bus, or engaged in the business of carrying persons or baggage for compensation in the city shall pay a license tax of ten dollars per quarter year for each vehicle. (Ord. 157 §3(part), 1975; Ord. 8 §9(62), 1947).

5.04.700 Veterinarian.

Every person operating or conducting any animal hospital or practicing the business of a veterinarian in the city shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(63), 1947).

5.04.710 Warehouse.

Every person who shall operate or conduct or maintain any warehouse or other place in the city for the storage of hay, grain, beans or personal property shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(64), 1947).

5.04.720 Waterworks.

Every person who shall engage in the business of conducting any waterworks for the purpose of supplying to the inhabitants of the city water for household use or domestic purposes shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(65), 1947).

5.04.730 Wholesale distributors.

Every person engaged in the business of transporting or distributing wholesale merchandise by any vehicle in the city shall pay a license tax of fifty dollars per year. (Ord. 157 §3(part), 1975; Ord. 8 §9(66), 1947).

5.04.740 Tax--Generally.

Any person engaged in or operating any other kind of business not hereinabove mentioned shall pay a license tax of ten dollars per quarter year. (Ord. 157 §3(part), 1975; Ord. 8 §9(67), 1947).

5.04.750 Penalty.

To every license tax herein provided for to be paid by any person, firm or corporation doing business in the city shall be added two dollars as a penalty upon failure to pay the said license tax wi thin thirty days after the same is due, and it shall be the duty of the chief of police to collect said two-dollar penalty in addition to the regular license tax before issuing such license after such delinquency. (Ord. 24 §1, 1949: Ord. 8 §9 1/2, 1947).

5.04.760 Exemptions.

Nothing in this chapter shall be deemed or construed to apply to any person transacting or 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 to municipal corporations of such taxes as are herein prescribed. Any parson claiming any such exemption shall file a verified statement with the city clerk stating the facts upon which exemption is claimed. The city clerk shall, upon a proper showing contained in the verified statement, issue a license to such person claiming such exemption without payment to the city of the license tax required by this chapter. (Ord. 8 §4, 1947).

5.04.770 Nontransferability.

No license issued pursuant to this chapter shall be transferable, provided, that where a license is issued authorizing a person to transact and carryon a business at a particular place, such license may upon application therefor, have the license amended to authorize the transacting and carrying on if such business under said license at some other location to which the business is or is to be moved. (Ord. 8 §6, 1947).

5.04.780 Chief of police--Enforcement duties.

It is the duty of the chief of police, and he is directed to enforce each and all of the provisions of this chapter, and it shall be his duty to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this chapter. (Ord. 8 §10, 1947).

5.04.790 Tax deemed debt to city:

The amount of any license tax imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city so to do shall be liable in an action in the name of the city in any court of competent jurisdiction for the amount of license tax imposed upon such business. (Ord. 8 §11, 1947).