Chapter 3.01 GENERAL REVENUE LICENSES

“Amusement game machine” means a coin-operated machine or device which, whether mechanical, electrical or electronic, shall be ready for play by insertion of a coin, token or similar object, and may be operated by the public for use as a game, commonly referred to as pinball machines and video game machines.

“Business” includes professions, trades and occupations in all and every kind of calling, whether or not carried on for profit.

“City” means the City of Newman, a municipal corporation of the State of California, in its present and incorporated form or any later reorganized, consolidated, enlarged or re-incorporated form.

“Collector” means the City Manager, or other City officer charged with the administration of this chapter.

“Garage sale” shall include yard sales and patio sales and shall mean sales of tangible personal property of personal household or sporting goods nature, and owned by a householder within the City, not including property purchased for resale or the goods and wares of a merchant of any description; such sales of property personally owned and used by the seller for personal or household use.

“Person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies and individuals transacting and carrying on any business in the City other than as an employee. Notwithstanding the definition herein of “persons,” professional people shall be individually licensed as provided in this chapter.

“Professional person” means an accountant, chiropractor, dentist, engineer, lawyer, optometrist, osteopath, physician, surgeon, veterinarian or mortician who solicits, sells or offers to sell any professional services in the City.

“Sale” shall include the transfer in any manner or by any means whatsoever of the title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed as “sale.” The foregoing definitions shall not be deemed to exclude any transaction which in effect results in a “sale” within the contemplation of law.

“Sworn statement” means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury. (Ord. 85-6, 5-14-1985; Ord. 77-26, 10-25-1977)

3.01.020 Revenue measure.

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.

3.01.030 Effect on other ordinances.

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the City, or any other provision of the ordinances of the City, and shall remain subject to the regulatory provisions of other ordinances.

3.01.040 License and tax payment required.

A. It shall be unlawful for any person to commence, establish, maintain or carry on any business enterprise whatever in the City:

1. Without first obtaining a license from the City, whether the business enterprise or the person is subject to a City license tax under this chapter or not; and

2. Without fully complying with any and all other regulations of such business contained in this chapter or other regulatory provisions now existing or hereafter to be adopted by the City.

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 the State of California. 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 chapter.

C. Notwithstanding any provision of this code to the contrary, any use, entitlement, authorization, license or permit allowed or issued under this code shall be consistent with State and Federal law.

D. The City shall not approve licenses or uses for a medical marijuana (cannabis) collective, cooperative or dispensary or any other commercial cannabis (marijuana) activity.

E. The City shall not approve licenses or uses for the distribution, cultivation, manufacturing, transportation, delivery, testing, or processing of medical marijuana (cannabis).

F. The City shall not approve licenses or uses for any activity that requires a license or any other authorization or approval under the Medical Marijuana Regulation and Safety Act. (Ord. 2016-1 § 2, 1-26-2016; Ord. 2007-8 § 1, 9-25-2007)

3.01.050 Branch establishments.

A separate license must be obtained for each branch establishment or separate location of the business transacted or carried on, 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 chapter 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, but which businesses use a single set or integrated set of books and records, may obtain one license for all businesses at that one location. This exception shall not apply to the separate licenses or the separate license fees required for the operation or maintenance of billiard or pool tables, card tables, music or electric phonograph machines, pin marble games, or other similar games or devices, amusement machines and devices and weighing machines.

3.01.060 Evidence of doing business.

When any person shall, by use of signs, circulars, cards, telephone book 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 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.

3.01.070 Constitutional apportionment.

None of the license taxes provided for by this chapter 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 of California.

3.01.080 Exceptions.

A. Nothing in this chapter 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 the State of California from the payment of such taxes as are herein prescribed.

B. 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 chapter.

C. 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 chapter.

D. The Collector, after giving notice and a reasonable opportunity for a 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 herein.

E. Persons engaged in the rental of real property inside the City, provided that the number of rental units does not exceed three, shall be exempt.

F. Any public utility possessing a franchise granted by the City and making an annual payment under such franchise shall not be subject to the provisions of this chapter. (Ord. 96-3, 5-28-1996; Ord. 77-26, 10-25-1977)

3.01.090 Contents of license.

Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the Collector of the City, and upon the payment of the prescribed license tax the Collector shall issue to such person a license which shall contain the following information:

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. 77-26, 10-25-1977)

3.01.100 Application.

A. First License. Upon a person making application for the first license to be issued hereunder, or for a newly established business, such person shall furnish to the Collector a sworn statement upon a form provided by the Collector setting forth the following information:

1. The exact nature or kind of business for which a license is requested;

2. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residence of the owners of same;

3. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning said business;

4. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof;

5. Any further information which the Collector may require to enable him to issue the type of license applied for.

B. Denial of Application. If the City Manager, upon reading the application, shall be of the opinion that the granting of the license would endanger the public health, safety or morals, he may refer such application to the Council, who shall consider the application at its next regular or an earlier called special meeting, and, if the Council, after granting the applicant a hearing, shall by resolution declare that the granting of said application will, in its judgment, endanger the public health, safety or morals, said application may be denied. (Ord. 77-26, 10-25-1977)

3.01.110 Appeal.

Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the City Clerk. The Council shall thereupon fix a time and place for hearing such appeal. The City Clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Newman, California, postage prepaid, addressed to such person at his last known address. The Council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. (Ord. 77-26, 10-25-1977)

3.01.120 Additional power of Collector.

In addition to all other powers conferred upon him, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued. (Ord. 77-26, 10-25-1977)

3.01.130 License nontransferable – Changed location and ownership.

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved; provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 77-26, 10-25-1977)

3.01.140 Duplicate license.

A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing claim of such fact, and, at the time of filing such statement, paying to the Collector a duplicate license fee of $5.00. (Ord. 96-3, 5-28-1996)

3.01.150 Posting and keeping licenses.

A. Every person having a license under the provisions of this chapter shall place and exhibit such license at all times while in force in some conspicuous place in his or her place of business where patrons of said business may see the same when in the customary place for dealing with the persons carrying on such business.

B. Any licensee transacting and carrying on a 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 the business for which it is issued, unless other arrangements are made with the Collector. (Ord. 77-26, 10-25-1977)

3.01.160 License payments – When due.

License tax payments are to be paid in advance annually and are due on the first day of July. (Ord. 96-3, 5-28-1996)

3.01.170 Delinquent taxes.

A. Penalty. A penalty of 15 percent of the amount of the license tax shall be imposed and collected in each instance where the license tax is not paid on the last day of the month after the due date.

B. License Not Issued. No license shall be issued, nor one which has been suspended or revoked, shall be reinstated or reissued, to any person who at the time of applying therefor is indebted to the City for any delinquent business license taxes. (Ord. 96-3, 5-28-1996; Ord. 77-26, 10-25-1977)

3.01.180 Business license tax fees.

A. License Fees, Generally. Every person who engages in business within the City, including those engaged in a home occupation, shall pay a license tax fee of $50.00 per year, except as otherwise provided in this section. A prorated fee of no less than $20.00 shall be paid by new applicants beginning during the course of the fiscal year. Fees are not refundable. An application processing fee, established by resolution, shall also be collected.

B. Special and Seasonal Activities.

1. Christmas tree sales	$25.00
2. Fireworks stand	Regulated by resolution
3. Carnivals, boxing and wrestling events, traveling shows and related activities	$30.00 per day
4. Rummage sales	$25.00
5. Booths in community festivals or fiestas	$25.00

C. Garage Sales. Garage sales are to be conducted at the applicant’s home and subject to the limitations of any rules and regulations contained in this chapter.

1. All garage sales must be licensed by the City. An application is to be obtained from and approved by the Collector prior to the sale, and is subject to the following:

a. License is valid for no more than three consecutive days.

b. Three licenses may be issued to the applicant per fiscal year.

c. License fee is to be established by resolution, based on cost of service, reviewed annually.

2. Goods offered for sale shall not be displayed in the public right-of-way.

3. Signs advertising sales are limited to:

a. Size of six square feet.

b. Display at site of sale only.

c. Display during hours of sale only.

4. Violation of this section may result in the charging of actual costs incurred as a result of enforcement; including, but not limited to, removal of illegally placed signs, billing of unlicensed sales, and other enforcement expenses.

D. Waiver of Fee. The license tax fee shall be waived for all local, civic, religious, nonprofit, educational or charitable organizations; provided, however, that all persons, including civic, religious, nonprofit, educational or charitable organizations, who are issued a license under the provisions of subsection (B) of this section shall pay a $25.00 cleaning deposit to the City which shall be fully refunded to the licensee if the location is cleaned up within five days after the last date of business. The application processing fee will be charged. (Ord. 96-3, 5-28-1996)

3.01.190 Delivery by vehicle.

Every person not having a fixed place of business within the City, and not being herein otherwise licensed or classified, who delivers goods, wares or merchandise of any kind by the use of vehicles in the City, shall pay the license tax at the rate of $50.00 per year. (Ord. 96-3, 5-28-1996)

3.01.200 Outside businesses.

Every person not having a fixed place of business within the City who engages in business within the City and is not subject to the provisions of NCC 3.01.190 shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business form and having a fixed place of business within the City. (Ord. 77-26, 10-25-1977)

3.01.210 Rules and regulations.

A. The Collector may make rules and regulations not inconsistent with the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Collector or the City Council.

B. The Collector, in the exercise of the duties imposed upon him hereunder and acting through his deputies or duly authorized assistants, shall examine, or cause to be examined, all places of business in the City to ascertain whether the provisions of this chapter have been complied with.

C. The Collector and each and all of his assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and demand an exhibition of its license. Any person having such license theretofore issued in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the Collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions. (Ord. 77-26, 10-25-1977)

3.01.220 License fee a debt.

A. The amount of any license fee and penalty imposed by this chapter shall be deemed a debt to the City, and any person engaged in any business in the City without having secured the required license from the City to do so or having failed to pay in full the license fees provided in this chapter shall be liable to legal action in the name of the City in any court of competent jurisdiction for the amount of such license fee, plus any court cost incurred by the City.

B. The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any unpaid license fees.

C. Nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter. (Ord. 77-26, 10-25-1977)

3.01.230 Remedies cumulative.

All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. (Ord. 77-26, 10-25-1977)

3.01.240 Effect of ordinance on past actions, unexpired licenses.

A. Neither the adoption of this chapter 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 in this chapter, 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 as prescribed for said business by this chapter shall not be payable until the expiration of the term of such unexpired license. (Ord. 77-26, 10-25-1977)

3.01.250 Penalty for violation.

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor. (Ord. 77-26, 10-25-1977)

3.01.260 Severability.

If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The City Council hereby declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. (Ord. 77-26, 10-25-1977)