Chapter 5.02
BUSINESS LICENSES
Sections:
5.02.010 Definitions.
5.02.020 License--Required.
5.02.030 License--Information required.
5.02.040 License--Fee.
5.02.050 License fee--Waived.
5.02.060 License--Transfer or assignment prohibited.
5.02.070 License--Compliance with other provisions required.
5.02.080 License--Failure to apply--Penalty.
5.02.090 Authority to promulgate regulations.
5.02.100 Unlawful acts designated.
5.02.110 False statements by agents prohibited.
5.02.120 Violation--Penalty.
5.02.130 Violation--Testimony required--Compromise.
5.02.010 Definitions.
In this chapter, unless the context otherwise requires,
"Business" includes all acts or activities engaged in for financial or pecuniary gain by persons receiving in excess of one hundred dollars per year, which act or activity requires obtaining a state of Alaska business license;
"Person" includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit. (Ord. 92- 14 §3(part), 1992)
5.02.020 License--Required.
For the privilege of engaging in business in the city, a person shall apply annually upon forms prescribed by the city, obtain a license, and pay the license fee prescribed in Section 5.02.040. (Ord. 00-1 §2(part), 2000: Ord. 92-14 §3(part), 1992)
5.02.030 License--Information required.
A license issued under this subsection must include:
A. The name and address of the licensee;
B. The line of business to be conducted;
C. The date of issue of the license; and
D. The business name to be used by the licensee. (Ord. 92-14 §3(part), 1992)
5.02.040 License--Fee.
The license fee for each business shall be $50 (fifty dollars) per year and shall be paid no later than February 15th of each year. (Ord. 11-02 §2, 2011: Ord. 03-10 §2 (part), 2003: Ord. 00-1 §2(part), 2000)
5.02.050 License fee—Waived.
The business license fee required by Section 5.02.040 shall be waived by the city for all persons engaged in business in the city on or before the effective date of this chapter. (Ord. 92-14 §3(part), 1992)
5.02.060 License--Transfer or assignment prohibited.
A business license issued by the city is nontransferable and nonassignable and must be surrendered by the licensee to the city upon ceasing to do business in the city. If the business is continued at the same location under new ownership, the new owner must apply for and obtain a business license as required by Section 5.02.020. (Ord. 92-14 §3(part), 1992)
5.02.070 License--Compliance with other provisions required.
A person engaging in business subject to licensing provisions of a regulatory nature must, in addition to filing the regular application required by this chapter, comply with any other or additional regulatory provisions before being entitled to a license. (Ord. 92-14 §3(part), 1992)
5.02.080 License--Failure to apply—Penalty.
A. If a person engaged in a business fails to file a business license application or pay the fee as prescribed by this chapter, five dollars shall be added to the fee for each additional thirty days, or fraction thereof, during which the failure continues. The amount added to the fee shall be collected at the same time and in the same manner as part of the fee.
B. In case of delinquency, the legal rate of interest shall be assessed. If payment is made by check, bill of exchange, or note which is later returned by the drawee as uncollectible because of insufficient funds or is dishonored by the drawee for any reason, the dishonor is prima facie evidence of nonpayment of the license fee. It is unlawful for a seller to engage in sales without a current city business license or to engage in sales when such license is suspended or revoked. (Ord. 00-1 §2(part), 2000: Ord. 92-14 §3(part), 1992)
5.02.090 Authority to promulgate regulations.
The mayor, with the approval of the council, may promulgate regulations necessary to determine and collect fees imposed and to otherwise enforce the provisions of this chapter. (Ord. 92-14 §3(part), 1992)
5.02.100 Unlawful acts designated.
It is unlawful for a person to:
A. Wilfully evade the licensing provisions of this chapter;
B. Fail to make an application for license or fail to keep or produce any records required under this chapter or by regulation;
C. Make false or fraudulent application or false statement with intent to defraud the city or evade payment of the fee; or
D. Aid or abet another in an attempt to evade payment of the fee. (Ord. 92-14 §3(part), 1992)
5.02.110 False statements by agents prohibited.
It is unlawful for an executive officer or agent of a corporation or agent of a person to make or permit to be made for his principal a false application or false statement in answer to an inquiry from the city clerk with intent to evade the payment of the fee or to comply with the provisions of this chapter. (Ord. 92-14 §3(part), 1992)
5.02.120 Violation—Penalty.
Any person violating any requirement of this chapter or any regulation adopted pursuant thereto shall be penalized as an ordinance violator. (Ord. 92-14 §3(part), 1992)
5.02.130 Violation--Testimony required—Compromise.
A. In a prosecution for a violation under this chapter, no person otherwise competent as a witness is privileged to refuse to testify on the grounds that his testimony may incriminate him; however, no indictment or prosecution shall afterwards be brought against the witness on account of an offense or transaction concerning which he testifies as a witness.
B. In a prosecution under this chapter, the city attorney may, with the consent of the city council, compromise the case by accepting from the defendant a sum not less than the fee, penalties and interest provided in Section 5.02.080, plus costs of such prosecution. (Ord. 92-14 §3(part), 1992)