Chapter 5.08
BUSINESS LICENSES GENERALLY
Sections:
5.08.010 License required.
5.08.020 License to constitute debt to city.
5.08.030 Conviction for failure to obtain license does not relieve liability.
5.08.040 Duties of director of finance—Generally.
5.08.050 Mistakes not to prejudice collection—Refunds of overcharges.
5.08.060 Transfer of licenses.
5.08.070 Separate license for each place of business.
5.08.080 Maximum license period to be one year.
5.08.090 Application for licenses.
5.08.100 When and where payable.
5.08.110 Proration of licenses.
5.08.120 Exemptions.
5.08.130 Exhibition of licenses.
5.08.140 City not bound by affidavits.
5.08.150 Procedure when licenses may constitute burden on interstate commerce.
5.08.160 Additional requirements for peddlers and solicitors.
5.08.170 Business license fee a tax.
5.08.010 License required.
No person, whether as principal or agent, clerk or employee, either for himself or herself or for any other person, or any body corporate, or as an officer for any corporation, or otherwise shall commence or carry on any business, trade, calling, profession or occupation, in this title specified, in the city, without first having procured a license from the city to do so. The carrying on of any business, trade, calling, profession or occupation mentioned in this title without first having procured a license from the city so to do shall constitute a separate violation of this title for each and every day that such business, trade, calling, profession or occupation is so carried on. (Ord. 02-5 § 11 (part): prior code § 9.2)
5.08.020 License to constitute debt to city.
The amount of any license imposed by this title shall be deemed a debt to the city and any person carrying on any trade, calling, business, profession or occupation mentioned in this title without having a license from the city to do so, shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of license imposed on such trade, business, calling, profession or occupation. (Prior code § 9.3)
5.08.030 Conviction for failure to obtain license does not relieve liability.
The conviction and punishment of any person for transacting any trade, calling, business, profession or occupation without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this title. (Prior code § 9.4)
5.08.040 Duties of director of finance—Generally.
It shall be the duty of the director of finance under this title to:
A. Prepare and, upon the collection of the license fee payable under this title, issue a license under this title to every person liable to pay a license hereunder, and to state in each license the amount thereof, the period of time covered thereby, the name of the person to whom issued, the business, trade, calling, profession or occupation licensed, the number of the section of this title under which such license is issued and the location or place of business where such trade, calling, profession or occupation is to be carried on;
B. Make a charge of one dollar ($1.00) for each duplicate license issued to replace any license issued under the provisions of this title which has been lost or destroyed;
C. Refer to the county health department, prior to issuing a license, each application for a license to conduct any business regulated or supervised in any way by the county health department;
D. Refer to the chief of police any application for a business license for a peddler or solicitor prior to issuance of such license. (Prior code § 9.5)
5.08.050 Mistakes not to prejudice collection—Refunds of overcharges.
In no case shall any mistake made by the city in stating the amount of a license prevent or prejudice the collection made by the city of what shall be actually due from anyone carrying on a trade, calling, profession or occupation subject to a license under this title. Refunds may be made of overcharges; provided, that a claim is filed with the city clerk within six months after the overcharge has been paid. (Prior code § 9.6)
5.08.060 Transfer of licenses.
A license granted or issued under any provision of this title shall not be in any manner transferred or assigned or authorize any person, than is therein mentioned or named, to do business, without the written authorization of the city clerk endorsed thereon. At the time any such license is transferred or assigned, the person applying for such transfer shall pay to the city clerk a fee of five dollars ($5.00) for each such transfer or assignment. Licenses issued to peddlers and solicitors shall not be transferable. (Prior code § 9.7)
5.08.070 Separate license for each place of business.
If two or more businesses or vocations are conducted on the same premises by the same person and such businesses or vocations are subject to license tax under sections 5.12.010 to 5.12.040 of this title, only one license shall be required, based upon the total number of employees employed at such location, and under the fee schedule applicable to the business employing the largest number of employees at such location.
If two or more businesses are conducted on the same premises by the same person and such businesses are subject to license tax under sections 5.12.050 to 5.12.070 of this title, only one license shall be required based upon the highest license applicable to one of such businesses and adding thereto fifty percent (50%) of the license tax applicable to each of the other businesses.
If two or more businesses are conducted on the same premises by the same person and one or more of such businesses are subject to a tax under sections 5.12.010 to 5.12.040 of this code and the other businesses are subject to a tax under sections 5.12.050 to 5.12.070, then such person shall pay a tax for those businesses subject to a tax under sections 5.12.010 to 5.12.040 based upon the total number of employees at such location, according to the schedule applying to the business using the largest number of employees, plus an amount equal to the highest applicable fee under sections 5.12.050 to 5.12.070, plus fifty percent (50%) of the license fee payable under sections 5.12.050 to 5.12.070 for any additional business. (Prior code § 9.9)
5.08.080 Maximum license period to be one year.
No license shall be issued for a period of more than twelve (12) months beginning January 1st and ending December 31st, and no license shall be issued for any period extending beyond December 31st of the year in which such license is issued. (Prior code § 9.10)
5.08.090 Application for licenses.
All persons subject to license tax shall file an application with the city clerk for such license during the month of January for the tax year, commencing January 1958, or within thirty (30) days after commencing business, which application shall contain a statement of all of the facts necessary to determine the amount of tax to be paid.
Any person starting business after January 1, 1958, and subject to license tax under sections 5.12.010 to 5.12.040 of this code, shall apply for licenses and pay a prorated license for the balance of the year, based upon an estimated number of employees. (Prior code § 9.11)
5.08.100 When and where payable.
All licenses due under the provisions of this chapter shall be payable in advance at the office of the city clerk, as follows:
A. Licenses are due on January 1st of each year and delinquent on January 31st thereafter; provided, however, for new businesses the licenses are due on the date of commencement of operation and are delinquent thirty (30) days thereafter.
B. To all delinquent licenses shall be added a penalty of ten percent (10%) per month, or fractional part of a month, of the amount of the license. (Prior code § 9.12)
5.08.110 Proration of licenses.
No proration of any license due under this chapter shall be made for any portion of the period for which a license is payable, except in the case of a first license under sections 5.12.010 to 5.12.040 of this code, and in the case where a license for revenue purposes has been issued to any business by the city and the license tax paid therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, in which expected cases the fee shall be prorated for the number of months remaining in the license period at the date of application for license or expiration of such license previously issued, whichever event is sooner. For the purpose of proration, a fractional part of a month shall be considered as a full month. (Prior code § 9.13)
5.08.120 Exemptions.
No license payable under this title shall be payable by:
A. Any charitable institution, organization or association, organized for charitable purposes and selling merchandise or services or conducting or staging for charitable purposes only; any concert, exhibition, lecture or entertainment within the city, where no admission is charged or where the receipts from admission charged are due exclusively for charitable or benevolent purposes and no part thereof is used for the purpose of private gain of an individual;
B. Any organization conducting or staging any concert, exhibition, lecture or entertainment, where the proceeds from admissions charged are used for the furtherance of education, art or music within the city, and where no part of the profits derived therefrom is used for the purpose of private gain of any individual;
C. No license for street vending or entertaining shall be payable by any blind person or indigent person who by reason of the infirmities of age, loss of limb or other disabling cause is unable to obtain a livelihood by other means than such street vending or entertaining. The exemption granted hereunder shall not exceed two days in any one month and shall only be granted after the city clerk is satisfied that the applicant for such exemption has qualified therefor;
D. Any person whose total net income for the preceding year, and whose estimated net income for the ensuing year shall be less than five hundred dollars ($500.00); provided, that such person can produce proof satisfactory to the city clerk that such net income for such preceding year was less than five hundred dollars ($500.00) and the estimated net income for the ensuing year will be less than five hundred dollars ($500.00);
E. Any person acting without personal compensation or profit on behalf of a religious, nonprofit or charitable organization recognized as such by the United States Internal Revenue Service or the state. (Prior code § 9.15)
5.08.130 Exhibition of licenses.
A. Every person having a license under the provisions of this title and carrying on a trade, calling, business, profession or occupation at a fixed place of business shall keep such license posted and exhibited while in force in some conspicuous part of the place of business.
B. Every person having a license issued under this title, and not having a fixed place of business, shall carry such license with him or her at all times while carrying on the trade, calling, business, profession or occupation for which the same was granted. Every person having a license under the provisions of this title shall produce and exhibit the same when applying for a renewal thereof, and whenever requested to do so by any officer authorized to issue, inspect or collect licenses.
This list must be furnished by the city clerk to the police chief before the license can be issued.
C. In addition to subsection A or B of this section, all contractors, as defined in Section 5.04.010, and all persons having no fixed place of business within the city and operating from vehicles (Section 5.12.070), and all solicitors or peddlers operating from vehicles, shall display on all vehicles operating in conjunction with that business in the city a sticker evidencing that the business has a valid business license. Such sticker(s) shall be provided by the city and shall be affixed to the left rear bumper of the vehicle, or such other location on the left rear of the vehicle where they are readily visible at all times. (Prior code § 9.16)
5.08.140 City not bound by affidavits.
No statement or affidavit filed shall be conclusive upon the city or upon any officer thereof as to the matters therein set forth, and the same shall not prejudice the right of the city to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement to be due in case such statement should be found to be incorrect. The city clerk shall have the right to inspect the place of business, the records or books of any person subject to the provisions of this title. (Prior code § 9.17)
5.08.150 Procedure when licenses may constitute burden on interstate commerce.
None of the license fees provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license fee is believed by a licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the city council for an adjustment of the fee so that it shall not be discriminatory, unreasonable or unfair as to such commerce. Such application shall be accompanied by a fee of five dollars ($5.00) to cover cost of investigation and may be made before, at or within six months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business and such other information as the city council may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The city council shall then conduct an investigation, comparing applicant’s business with other businesses of like nature and shall make findings of fact from which he or she shall determine whether the fee fixed by this title is unfair, unreasonable or discriminatory as to applicant’s business and shall fix as the license for the applicant, an amount that is fair, reasonable and nondiscriminatory, or if the fee has already been paid, shall order a refund of the amount over and above the fee so fixed. In fixing the fee to be charged, the city council shall have the power to base the fee upon any method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the fees as prescribed by this title; provided, that no additional fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license as prescribed in this section. Any person aggrieved by the action of the city council in the assessing of the fee as provided in this section shall have the right to appeal to the council. Such appeal shall be taken by filing with the council, within fourteen (14) days after notice of the action complained of has been mailed to such person’s last known address, a written statement setting forth fully the grounds for the appeal. The council shall set a time and place for a hearing on such appeal and notice of such hearing to be held at a regular council meeting within thirty (30) days of receipt by council of notice of appeal, shall be given to the appellant. The decision and order of the council on such appeal shall be final and conclusive. (Prior code § 9.18)
5.08.160 Additional requirements for peddlers and solicitors.
The provisions of Chapter 5.28 of this code are in addition to the provisions of this chapter. The provisions of this chapter regarding a business license for solicitors and peddlers shall not be construed as exempting such persons from the provisions of Chapter 5.28 of this code. (Prior code § 9.19)
5.08.170 Business license fee a tax.
Business license fees established by this title shall be considered taxes imposed for revenue generating purposes and not reimbursement of expenses incurred in regulation of businesses. Payment of a business license tax or possession of a business license shall not be considered permission to engage in any business activity contrary to any other law, ordinance or regulation. (Prior code § 9.20)