Chapter 5.08
GENERAL PROVISIONS

Sections:

5.08.010    License and tax payment required.

5.08.020    Branch establishment and separate business.

5.08.030    Evidence of doing business.

5.08.040    Constitutional apportionment.

5.08.010 License and tax payment required.

Business license taxes in the amounts prescribed in this article are imposed upon the business and persons specified in this article, and no person shall transact and carry on any business without having procured a license from the city to do so, or without complying with any and all regulations of such business contained in this article, shall constitute a separate violation of this article for each day and every day that such business is so carried on. (Ord. 77-11 § 2, 1978)

5.08.020 Branch establishment and separate business.

A.    General Rule. 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.

B.    Special Rule for Certain Lessors. A person in the business of leasing detached single-family residential dwelling units may include all such units in the city on a single license and pay a tax based on the combined gross receipts from all such leasing activities. (Ord. 2017-06 § 1, 2017: Ord. 77-11 § 3, 1978)

5.08.030 Evidence of doing business.

When any person shall, by use of signs, circulars, cards, telephone books or newspapers, advertise, hold out or represent 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 finance officer that he is not conducting a business in the city, after being requested to do so by the finance officer, then these facts shall be considered prima facie evidence that he is conducting a business in the city. (Ord. 77-11 § 4, 1978)

5.08.040 Constitutional apportionment.

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.

In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the finance officer 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 such other information as the finance officer may deem necessary in order to determine the extent, if any, of such undue burden of violation. The finance officer 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. (Ord. 77-11 § 5, 1978)