Chapter 5.05
BUSINESS AND OCCUPATIONS TAX
Sections:
5.05.040 Secondhand dealers, junk dealers and brokers.
5.05.050 Adult bookstores, adult movie houses.
5.05.100 Evidence of doing business.
5.05.010 Purpose and scope.
A. It is necessary that occupation taxes be levied and fixed for the purpose of securing revenue to assist in defraying the cost of police protection and other necessary municipal services.
B. The taxes imposed by this chapter shall be in addition to general ad valorem taxes now or hereafter levied pursuant to law.
C. The city shall not issue an occupation tax license to any person engaged in any business which is unlawful, illegal, or prohibited by the laws of the state of Oregon or the United States government, or the ordinances of the city of Rogue River, Oregon. The levy or collection of an occupation tax upon any business shall not be construed to be a license or permit of the city of Rogue River, Oregon, to the person engaged in any business which is unlawful, illegal, or prohibited by the laws of the state of Oregon or the United States or by the ordinances of the city of Rogue River, Oregon. [Ord. 23-418-O § 15; Ord. 13-379-O § 1; Ord. 85-109-O § 2].
5.05.020 Definitions.
In this chapter, the word “business” means any trade, profession, occupation, calling or pursuit, and other business conducted for gain or livelihood. The word “business” shall not include any corporation or organization conducted solely for charitable, religious, community or public purposes. Additional definitions of those “doing business within the city” are the following:
A. Those persons who cater to the general public by selling of merchandise, rendering professional or nonprofessional services, some examples being shoe repair, doctor’s office, public accountant, welding shop, etc.
B. Public utilities and businesses covered by franchise ordinances and making payments of fees under such franchises are exempted from this chapter.
C. Each branch establishment of a business or a separate business conducted at different locations shall, for the purpose of this chapter, be deemed to be separate businesses and each thereof shall be subject to the tax herein provided. If two related businesses are carried on in the same premises by the same owner or owners, one license issued in the name of the business shall be sufficient for all such activities, provided any part of the business leased and operated wholly or in part by a different person or persons must be separately licensed. Physically segregated parts of a business, the use of which part is a necessary function toward the complete operation of the business, shall not be considered a branch establishment.
D. For the purpose of this section, no person whose income is based solely on an hourly, daily, weekly, monthly, or annual wage or salary shall be considered a person transacting or carrying on a business in the city of Rogue River, Oregon, and it is the intention that all occupational taxes levied herein shall be borne by the employer or proprietor for the privilege of doing business in the city of Rogue River.
E. Peddlers, Solicitors and Transient Merchants.
1. A “peddler” travels from place to place and sells and delivers at one and the same time.
2. A “solicitor” usually travels from place to place, not carrying his goods with him, but taking orders for future delivery. Solicitors engaged in interstate commerce may be licensed for regulatory purposes.
3. A “transient merchant” occupies a temporary fix and location, sells and delivers from stock on hand, and does business in much the same manner as a permanent business. The principal difference is in the temporary nature of the location of this business.
F. The council finds that businesses are carried on in the city of Rogue River by persons from regular places of business and by persons from vehicles who have no regular place of business in the city; that persons with regular places of business in the city pay city ad valorem taxes upon real and personal property which is used in and belongs to their businesses and that the persons who do not have regular places of business in the city escape such ad valorem taxes. Both receive the benefit of police and fire protection, public streets and sidewalks, street lights, and other public facilities and services of the city. Therefore, in order that each shall pay as nearly as may be not a discriminatory share, but a share in proportion to benefits received of the burden of supporting such facilities and services of the city, the businesses not operating from regular places of business in the city shall pay an occupation tax fee which sum represents a figure which is approximately 50 percent more than the average of the total occupation tax paid by the trades, shops, businesses or callings operating from regular places of business in the city. [Ord. 85-109-O § 3].
5.05.030 Required.
A. No person or persons may engage in, prosecute, or carry on any business in the city of Rogue River, Oregon, without first paying the occupation tax as required by this chapter.
B. An agent or nonresident proprietor employed in business shall pay the required occupation tax, and shall pay the penalties for failing to pay the occupation tax to the same extent as if the agent or nonresident proprietor were a resident proprietor.
C. A person representing or exhibiting a sign or advertisement that such person or persons are doing or engaged in any business for which payment is required is deemed by this chapter to be engaged in such business and shall pay such occupation tax as required. [Ord. 85-109-O § 4].
5.05.040 Secondhand dealers, junk dealers and brokers.
A. The city council finds that because of the nature of the businesses, the following words and phrases shall have the meanings set out below:
1.“Secondhand dealer” means a person engaged in the business of buying, selling or otherwise dealing in secondhand articles of personal property with the general public. Such articles of personal property are including but not limited to goods, wares, merchandise for resale, jewelry, watches, precious stones, precious metals, coins (rare, silver or gold), firearms, bicycles, stereo equipment, hand tools, musical instruments, power tools, or automobile parts.
2.“Secondhand store” means any room, store, or place in which a secondhand dealer is engaged in, carries on, or conducts his business.
B. Prohibited Transactions.
1. No junk dealer, secondhand dealer or pawnbroker shall knowingly receive junk or secondhand goods by purchase, or otherwise, from a minor, without the consent of the minor’s parent, parents or guardian in writing.
2. No junk dealer, secondhand store dealer or pawnbroker shall knowingly receive or acquire junk or secondhand goods from any intoxicated person.
C. Premises Open to Inspection. The premises of every junk dealer, secondhand dealer or pawnbroker shall be open to the inspection of the police department of the city of Rogue River.
D. Recordkeeping Requirements. A permanent daily record in a form prescribed by the chief of police, in the English language, shall be kept by every junk dealer, secondhand dealer or pawnbroker, of the items purchased or received with adequate description thereof and with the name of the person or persons selling or delivering the same, and a brief but adequate description of such person or persons. Such record shall at all times be open to the inspection of the police, and every junk dealer, secondhand dealer and pawnbroker shall furnish daily, or as directed by the chief of police, to the police a copy of such record.
E. Retention of Property Prior to Resale. All articles purchased or received by a junk dealer, secondhand store dealer or pawnbroker shall be retained at least five days before disposal. However, a dealer, pawnbroker or junk dealer may dispose of such articles within five days, where the dealer, pawnbroker, or junk dealer provides an adequate description of the buyer of such articles. Adequate description may include but not be limited to a driver’s license and physical description.
F. Transactions of Articles of Personal Property with Defaced Identification. No junk dealer, secondhand dealer or pawnbroker, or other person, shall knowingly buy, sell, receive, dispose of or have in his possession any article of personal property from which the manufacturer’s serial number or any other identification mark has been removed, defaced, covered up, obliterated or destroyed for the purpose of concealing or misrepresenting such article of personal property; provided further, that any junk dealer, secondhand dealer, pawnbroker or any person shall immediately notify the police department of any offer to such dealer or person of any article of personal property defaced in any manner set forth in this section. [Ord. 85-109-O § 5].
5.05.050 Adult bookstores, adult movie houses.
A. The city council finds that it is necessary to regulate sex-oriented adult businesses to ensure compliance with Oregon state laws in regards to sexually explicit or suggestive obscene material or behavior.
B. Nudity – Obscenity. No person shall conduct any business in the city of Rogue River within one-half of one mile of any school, church, library, youth center, park or recreation area of the city of Rogue River if over one percent of the volume of business conducted in said business involves the display of nudity, sale of obscene material or obscene performance, or if more than one percent of the advertising appeal of said business is based on nudity, obscene material or obscene performance.
C. As used in this section:
1.“Nudity” means uncovered, or less than opaquely covered, post-pubertal human genitals, pubic areas, the post-pubertal human female breast below a point immediately above the top of the areola, or the covered human male genitals in a discernibly turgid state. For purposes of this definition, a female breast is considered uncovered if the nipple or the nipple and the areola only are uncovered.
2.“Obscene material” means:
a. Any book, magazine, paperback, pamphlet or other written or printed matter however produced; any sound record or recording; or any picture, drawing, photograph or sculpture, any of which, in whole or in part, depicts, explicitly describes, portrays, reproduces or otherwise represents nudity, sadomasochistic abuse, sexual conduct, or sexual excitement, or contains obscene words; or
b. Any device, artifact, mechanism or thing which is designed or represented as being a means for aiding or engaging in sexual conduct, or for artificially producing or stimulating sexual excitement.
3.“Obscene performance,” as used in this section, means sadomasochistic abuse, sexual conduct and sexual excitement, and they are defined as follows:
a.“Sadomasochistic abuse” means flagellation or torture by or upon a person who is in a state of nudity or clad in undergarments or bizarre or revealing costume, or in the condition of being fettered, bound or otherwise physically restrained on the part of one so clothed.
b.“Sexual conduct” means human masturbation, sexual intercourse or any touching of the genitals, pubic areas or buttocks of the human male or female, whether alone or between members of the same or opposite sex or between humans and animals, in an act of apparent sexual stimulation or gratification.
c.“Sexual excitement” means the condition of human male or female genitals or the breasts of the female when in a state of sexual stimulation, or the sensual experiences of humans engaging in or witnessing sexual conduct or nudity.
D. If the police commission finds it necessary to station a police officer upon the premises of an adult bookstore or adult movie house during business hours in order to adequately enforce the state law, the cost of enforcement to the taxpayer will exceed the amount which the license fee can be reasonably expected to defray. Therefore, if the police commission so finds, they may station a police officer or other qualified person on the premises to guarantee according to law that persons under the age of 18 years are not permitted on the premises of the adult bookstore or adult movie house, and the licensee shall be required to reimburse the city for the reasonable cost thereof. [Ord. 85-109-O § 6].
5.05.060 Applications.
A. Applications for payment of the occupation tax shall be submitted on forms to be provided by the city recorder. Every application shall be signed by the owner or his duly authorized agent and shall contain the following information:
1. Name of person or persons owning business;
2. Assumed business name, if any;
3. Address of business premises, or business mailing list, if different;
4. Nature of business;
5. Number of employees;
6. Where the business includes activities classifiable in two or more categories, the primary or predominant activity; and
7. Where the business premises of an applicant are situated outside of the city, the number of employees to be engaged in the transaction of the business within the city. The license issued on the basis of the application shall be valid only to permit the specified number of employees to transact business within the city at any one time.
B. Application to operate any amusement device shall be on a form and in the manner prescribed by the city recorder. The application shall include the information required under subsection (A) of this section, plus a description of the devices with serial numbers, if any, the location of the devices, and the total number of the devices to be licensed. The application shall be accompanied by a deposit of one annual license fee for each device to be licensed under the application.
C. License fees shall be computed on the basis of information contained in the application, and no person shall knowingly sign or submit a business license application containing false information. [Ord. 85-109-O § 7].
5.05.070 Issuance.
A. All occupational tax fees herein provided shall be paid to the city recorder, who shall issue a receipt and license to do business. If a question arises between the applicant and the city recorder as to the clarification, fee, or other question, the same shall be referred to the council for determination.
B. It shall be unlawful for any person to willfully make any false or misleading statement to the city recorder in his or their application for the purpose of determining the amount of any occupational tax fee license provided to be paid by any such person or persons, or to fail or refuse to comply with any of the provisions of this chapter to be complied with or observed by such person or to fail or refuse to pay before the same shall be delinquent, any occupational tax fee or penalty hereby required to be paid by any such person or persons.
C. Upon a determination that a licensed activity, establishment or device is in violation of this chapter, or state or federal law, the city recorder shall notify the licensee in writing that his or their license is to be revoked. The notice shall be mailed not less than 30 days prior to the date of revocation. If the violation is terminated within 30 days, the city recorder may discontinue the revocation proceedings at his or her discretion. A notice of revocation shall state the reason for revocation and inform the licensee of the provisions of this chapter providing for his right to appeal to the council.
D. Upon a determination that a licensed activity or device presents an immediate danger to life, limb, or property, the city recorder may suspend a license immediately. In addition to any other form of notice employed, a notice shall be mailed to the licensee stating the reason for suspension and his right of appeal to the council.
E. An applicant whose application has been denied, revoked, terminated or suspended shall have 30 days from the date of notice to appeal to the council. The city recorder shall notify the applicant of the time and place at which the council will hear the appeal. The decision of the council shall be final. If nature of revocation has been appealed, the revocation shall not take effect until final determination of the appeal by the council.
F. The city recorder may require some preliminary investigation, such as police approval and/or code approval, before an application is approved. [Ord. 85-109-O § 8].
5.05.080 Display of license.
A. Every person or persons licensed under this chapter who are conducting a business at a fixed place shall, at all times when such license is in force, display the same in some conspicuous place on his premises.
B. For any person licensed under this chapter who has no office/business premises or other established place of business within the city of Rogue River, the license shall be in possession of the representative of the business present within the city at all times during which business is being transacted by any employee or representative within the city of Rogue River. [Ord. 85-109-O § 9].
5.05.090 Fee – Term.
A. The occupational tax term shall be the 12-month period beginning on July 1st of each year and ending June 30th of the calendar year next following. Any person filing for license renewal after the due date herein described shall be charged a 10 percent penalty in addition to the regular fees.
B. If any business subject to the provisions of this chapter comes into existence or for the first time commences its operations within the city at any time after December 31st of any occupational tax period, the occupation tax fee shall be computed for a six-month period. The minimum occupational tax license period shall be for a period of six months. Failure to pay the occupational tax license fee within 10 days after a business is subject to the provisions of this chapter will result in a 10 percent penalty in addition to the regular fees.
C. The occupational tax fee for any business taxed pursuant to this chapter shall be set by resolution adopted by the city council. Said resolution shall be attached hereto and shall be kept on file with the city recorder and may be amended from time to time as the council deems appropriate. For the purposes of this section, the term “employee” means and includes:
1. A person who is employed 40 or more hours per week and who is regularly employed by, and under the supervision and control of, the owner in the course of the business activities; or
2. A natural person having an ownership interest in the business, who actively works in and for the business on a full-time basis;
3. Any person who is not subject to state and federal employment and withholding taxes by the business shall not be deemed an employee under this chapter;
4. A “part-time employee” is a person defined under subsections (C)(1) and (2) of this section who works 20 hours or less per week. Two part-time employees shall equal one full-time employee for the purposes of this chapter. [Ord. 85-109-O § 10].
5.05.100 Evidence of doing business.
In the trial of any alleged violation of this chapter, evidence that the defendant made a public representation, by way of advertisement by newspaper, radio, television or similar media or by signs (for example, real estate “for sale” signs) conspicuously displayed for public view that such business was being conducted, expressly or impliedly offering to sell goods or services in the course of such business to the public or any segment thereof, constitutes prima facie evidence that the defendant was transacting the business suggested by such public representation within the city on the date or dates during which such representations were made. [Ord. 85-109-O § 11].
5.05.110 Penalties.
A. Any person or persons, partnerships, associations or corporations who shall engage in or carry on within the corporate limits of the city of Rogue River, Oregon, any of the callings, trades, occupations, or employments enumerated or mentioned in this chapter without first having paid and obtained the occupational tax license therefor, as required by this chapter, shall be deemed guilty of a violation of this chapter and shall, upon conviction thereof, be punished by a fine in a sum not exceeding $1,000.
B. In addition to the penalties provided in this chapter and as separate and distinct remedies, the city of Rogue River may sue in any court of competent jurisdiction to obtain a judgement and enforce collection thereof by execution for any tax due. [Ord. 23-418-O § 16; Ord. 85-109-O § 12].