Chapter 3.1 BUSINESS REGISTRATION AND TAX CERTIFICATES

* Article 1 entitled “General Provisions”, consisting of Sections 3.1.101 through 3.1.121, codified from Ordinance No. 248, as amended by Ordinance No. 261, amended in its entirety by Ordinance No. 79-18, effective July 1, 1979.

3.1.101 Business registration and tax certificate.

It shall be unlawful for any person, either for himself or for any other person, to commence or carry on any business in the City for which a business tax certificate is required pursuant to this article without having registered the business and procured a business tax certificate from the City, and the carrying on of any business without first having registered the business and procured a tax certificate from the City shall constitute a separate violation of this Code for each and every day such business is so carried on. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.102 Definitions.

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

(a) “Business” shall mean and include all activities engaged in, or caused to be engaged in, within the City with the object of gain, benefit, or advantage, whether direct or indirect, to the taxpayer or to another or to others but shall not include the services rendered by an employee to his employer or a casual or isolated transaction. Although an activity of a taxpayer may be incidental to another or other of his business activities, each such activity shall be considered to be business engaged in within the meaning of this article.

(b) “Sale” or “sell” shall mean and include and refer to the making of any transfer of title, in any manner or by any means whatsoever, to property for a price and to the serving, supplying, or furnishing, for a price, of any property fabricated or made at the special order of consumers who do or do not furnish directly or indirectly the specifications therefor. A transaction whereby the possession of property is transferred, but the seller retains the title as security for the payment of the price, shall likewise be deemed a sale. The definitions set forth in this subsection shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of the law.

(c) “Engaging in business” shall mean commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.

(d) “Gross receipts,” except as otherwise specifically provided, shall mean the gross receipts of the preceding fiscal year, or part thereof, of the tax certificate holder and is defined as the total amount actually received or receivable from all sales; the total amount of compensation actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of, or in connection with, the sale of materials, goods, wares, or merchandise; and gains realized from trading in stocks or bonds, interest discounts, rents, royalties, fees, commissions, dividends, or other emoluments, however designated. Included in “gross receipts” shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, except that the following shall be excluded therefrom:

(1) Cash discounts allowed and taken on sales;

(2) Credit allowed on property accepted as a part of the purchase price and which property may later be sold, at which time the sale price shall be included as gross receipts;

(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(4) Such part of the sales price of property returned by purchasers upon the rescission of a contract of sale as is refunded either in cash or by credit;

(5) Receipts of refundable deposits, except that such deposits when forfeited and taken into the income of the business shall not be excluded;

(6) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the Finance Department with the names and addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustee;

(7) The cash value of sales, trade, or transactions between departments or units of the same business;

(8) Transactions between a partnership and its partners;

(9) Receipts from services or sales in transactions between affiliated corporations. An affiliated corporation is a corporation:

(i) When the voting and nonvoting stock of which is owned at least eighty percent (80%) by such other corporation with which such transaction is had; or

(ii) Which owns at least eighty percent (80%) of the voting and nonvoting stock of such other corporation; or

(iii) When at least eighty percent (80%) of the voting and nonvoting stock is owned by a common parent corporation which also has such ownership of the corporation with which such transaction is had;

(10) Receipts from investments where the holder of the investment receives only interest and/or the dividends; and

(11) Receipts derived from the occasional sale of used, obsolete, or surplus trade fixtures, machinery, or other equipment used by the tax certificate holder in the regular course of the tax certificate holder’s business. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.103 Separate tax certificates for separate places of business.

A separate tax certificate shall be obtained for each and every branch establishment or separate place of business in which a business is carried on, except where prohibited by law. Where more than one type of business is conducted at a single location, a tax certificate shall be acquired, based upon the primary type of business conducted thereat. Where more than one business is conducted from a single location and such businesses are operated by or under separate owners, a tax certificate shall be acquired for each business under the names of such owners. It is not the intent of this section to require a separate registration fee where an entity carries on a business activity included in a single Clovis Tax Certificate Classification Manual classification even though the owner operates under more than one business name. For the purposes of this section, entities under identical ownership conducting business on one premises shall be subject to one tax certificate with all gross receipts subject to the tax certificate fee required by this chapter. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.104 Registration fees do not permit businesses otherwise prohibited.

The term “registration” and/or “tax certificate,” as used in this chapter, shall not be construed to mean a permit. The payment of the registration fee required by this chapter, and its acceptance by the City, and the issuance of a tax certificate to any person shall not entitle the holder thereof to carry on any business unless he has complied with all of the requirements of this Code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such registration and/or tax certificate in the event such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.105 Contents of tax certificates.

Every person required to have a tax certificate under the business registration and tax certificate provisions of this chapter shall make an application for the registration and tax certificate to the Finance Department and, upon the payment of the prescribed fee to the Finance Department, the Finance Department shall issue to such person a tax certificate which shall contain:

(a) The name of the person to whom the tax certificate is issued;

(b) The business registered;

(d) The date of the expiration of such tax certificate; and

(e) Such other information as the Finance Department shall determine. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.106 Annual registration and tax certificate.

All annual business registration and tax certificates issued under this chapter, except the first tax certificate issued to newly established businesses, shall be considered to be issued on January 1 of each year and shall expire on December 31 of the same year. However, all annual registration and tax certificate renewals are not delinquent through the renewal period of March 15 of the following year if all provisions of the renewal are met. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.107 Statements for renewal of registration and tax certificate fees.

(a) Every person subject to a tax certificate fee or registration fee, before the tax certificate fee or registration fee becomes delinquent, shall file with the Finance Department a written statement setting forth the then applicable factor or factors which constitute the measure of the registration fee, together with such other information as shall be required by the Finance Department to enable it to administer the provisions of this chapter, and shall pay at such time the amount of the fee computed thereon.

(b) The written statement provided for in this section shall be on a form prescribed by the Finance Department and shall include a declaration substantially as follows:

I declare under penalty of perjury that to my knowledge all information contained in this statement is true and correct.

(§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.108 Issuance of first tax certificate.

A person applying for the first registration and tax certificate for a newly established business or change of ownership of an existing business shall pay a registration fee based on an estimate of the gross receipts for the remainder of the tax certification period at a rate per thousand dollars of gross receipts as specified in Section 3.1.201. The minimum fee for registration and a tax certificate shall be as specified in Section 3.1.201. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.109 Declarations: Additional statements by applicants for first and renewal registration and tax certificate.

In addition to the information required to be included in the written statement of the applicant for a first registration and tax certificate, and of the tax certificate holder for a renewal of tax certificate, as provided in Sections 3.1.105 and 3.1.107, each applicant and tax certificate holder who is subject to the Contractors License Law shall state that he is licensed under such law, that his license is in full force and effect, and the number thereof or, if he is exempt from the provisions of the Contractors License Law, proof of the facts which entitle him to such exemption. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.110 Declarations nonconclusive.

No statement required by this chapter shall be conclusive upon the City or any department, officer, or agent thereof, and whenever it shall appear to the satisfaction of the Finance Department, and it shall have reason to believe that such statement does not set forth the true facts of the business for which a tax certificate is required, the Finance Department may withhold the issuance of a tax certificate therefor until such time as the applicant shall furnish to the Finance Department satisfactory evidence of the truth of such statement. If such evidence is not furnished to the Finance Department within a reasonable time, or should it at any time appear to the Finance Department that, by reason of error, misrepresentation, fraud, or any other cause whatsoever, the registration and tax certificate fee has not been properly fixed for any tax certificate issued, the Finance Department shall give not less than five (5) days’ written notice to the tax certificate holder to show cause, at a time and place fixed in such notice, why a fee, to be determined by the Finance Department and specified in such notice, should not be fixed for such tax certificate. At such hearing the tax certificate holder shall appear and offer evidence why such specified fee should not be fixed as the tax certificate fee. After such hearing, or in the event the tax certificate holder fails to appear, the Finance Department shall determine the proper fee to be charged and shall forthwith give written notice to the tax certificate holder of such determination and the amount of such fee.

Any fee finally determined shall be due and payable as of the date the original registration fee was due and payable, together with any penalty which may be due thereon; provided, however, if such fee shall be fixed in accordance with the original statement of the tax certificate holder, no penalty shall attach to such fee by reason of any delinquency. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.110.1 Audits.

In the administration of this chapter, the Finance Department may require any person, as an applicant or past or present tax certificate holder, to produce for inspection and review all material and relevant books, records, documents, returns, and other information reasonably necessary to validate and/or substantiate any information supplied to the City or required to be supplied to the City for the purposes of this chapter. The City may require that copies of such information be supplied to the City or its agents for review; provided, however, confidentiality shall be maintained pursuant to Section 3.1.111. (§ 1, Ord. 87-17, eff. August 19, 1987; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.111 Declarations: Documents confidential.

The statements filed pursuant to the provisions of this chapter shall be deemed confidential, except for the owners’ and/or managers’ names and business addresses, and shall not be subject to public inspections and shall be kept so that the contents thereof shall not become known, except to the persons charged with the administration of this chapter and to officers of other public agencies for the purposes of investigation.

Any officer or employee who shall willfully violate any provision of this section shall be deemed guilty of a misdemeanor and shall be punished as provided in this Code, and such violation shall be cause for discharge from the City’s service. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.112 Transfers of registration and tax certificate: Procedure.

No registration and tax certificate granted or issued under the business registration and tax certificate provisions of this chapter shall be in any manner transferred or assigned or authorize any person, other than the person named in the tax certificate, to carry on the business therein named or to transact such business in any place other than the place or location therein named. The registration and tax certificate may be transferred because the location of the business changes. At the time such registration and tax certificate is transferred for a change of location, the person applying for such transfer or change shall pay to the Finance Department a fee as specified in Section 3.1.201. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.113 Tax certificates to be conspicuously posted: Exception.

Every person having a tax certificate and carrying on a business at a fixed place of business shall keep such tax certificate posted and exhibited while in force in some conspicuous part of such place of business.

Every person having such a tax certificate and not having a fixed place of business shall carry such tax certificate with him/her at all times while carrying on the business for which the tax certificate was granted. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.114 Lost tax certificates.

The Finance Department shall make a charge as specified in Section 3.1.201 for each duplicate tax certificate issued to replace any tax certificate issued under the business registration and tax certificate provisions of this chapter which has been lost or destroyed. The applicant shall make satisfactory proof of such loss. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.115 Registration and tax certificate fees: Due dates.

All tax certificates required by this chapter shall be annual tax certificates from January 1 to December 31 of each year, unless otherwise provided. All annual tax certificates will not be considered delinquent through the renewal period of March 15 of the following year if all provisions of the renewal are met. Every annual registration and tax certificate fee which is due under this chapter may be paid in two (2) installments. The first installment shall be due on or before March 15 of each year and shall be fifty percent (50%) or more of the tax certificate fee due. The second installment shall be due by July 1 of the same year and shall be the balance left owing after the first installment. (§ 1, Ord. 79-18, eff. July 1, 1979, as amended by § 1, Ord. 79-32, eff. September 5, 1979, and § 1, Ord. 81-42, eff. January 13, 1982; § 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.116 Penalties for nonpayment of annual registration and tax certificate fees.

Installments of registration and tax certificate fees not paid by March 1 or July 1, or within fifteen (15) days after commencing business for a newly established business, are hereby declared delinquent, and the Finance Department shall thereupon add to such registration and tax certificate fees and collect a penalty of twenty-five percent (25%) of the registration and tax certificate fees so delinquent. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.117 Penalties for nonpayment of annual registration and tax certificate fees: Interest.

In addition to the penalties imposed, any person who fails to remit any registration and tax certificate fee imposed by the business registration and tax certificate provisions of this chapter shall pay interest, at the maximum rate as provided by law, on the amount of the fee and penalties from the date on which the registration and tax certificate fee first became delinquent until paid. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.118 Registration and tax certificate fees debt to the City.

The amount of any registration and tax certificate fee and penalty imposed by this chapter shall be deemed a debt to the City, and any person carrying on any business without first having procured a tax certificate from the City shall be liable to an action in the name of the City in any court of competent jurisdiction for the amount of the registration and tax certificate fee and penalties imposed on such business. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.119 Convictions for violations not waivers of registration and tax certificate fees.

The conviction and punishment of any person for transacting any business without a tax certificate shall not excuse or exempt such person from the payment of any registration and tax certificate fee due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution of any violation of the business registration and tax certificate provisions of this chapter. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.120 Inspectors: Powers and duties.

The Director of Finance or his designated employees shall be deemed inspectors pursuant to the provisions of this chapter and shall have the following powers and duties:

(a) To examine all places of business and persons in the City liable to pay a registration and tax certificate fee to see that such tax certificates are taken out;

(b) To enter free of charge, at any time, any place of business for which a tax certificate is required by the provisions of this chapter and to demand the exhibition of such tax certificate for the current term by any person engaged or employed in the transaction of such business; if any such person shall then and there fail to exhibit such tax certificate, such person shall be liable to the penalties provided for violations of the provisions of this chapter;

(d) To collect and receive all registration and tax certificate fees imposed by this chapter and to keep an accurate record thereof; and

(e) To prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter, including provisions for the reexamination and correction of returns and payments, and may prescribe the extent of which any ruling or regulation shall be applied without retroactive effect. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.121 Refunds of fees, penalties, or interest paid more than once or erroneously or illegally collected.

Whenever the amount of any registration fee, penalty, or interest has been paid more than once, or has been erroneously or illegally collected by the City under this article, such amount may be refunded provided a verified claim in writing therefor, stating the specific grounds upon which such claim is founded, is filed with the Director of Finance within three (3) years after the date of payment. The claim shall be audited by the Director of Finance or his designated employees and shall be made on forms provided by the Director of Finance. If the claim is approved by the Director of Finance, the excess amount collected may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected, and the balance may be refunded to such person or to his administrators or executors.

No refund of any registration fee paid under this chapter shall be made by virtue of the discontinuance, dissolution, or other termination of a business. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.122 Savings clause.

(a) The provisions of this chapter shall not apply to any person, association, corporation, or property as to whom or which it is beyond the power of the Council to impose the registration fees provided for.

(b) Any person claiming an exemption from the business registration fees imposed by this chapter by virtue of this section shall submit to the Finance Department a statement, signed under penalty of perjury, setting forth the facts necessary to establish such claim of exemption. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.123 Apportionment.

When, by reason of the provisions of the Constitution of the State, the registration fees imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the City or in the State, as the case may be, the Director of Finance may make such rules and regulations for the apportionment of the fees as are necessary or desirable to overcome the constitutional objection. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.124 Examinations of books, records, and witnesses: Information confidential: Penalties.

The Director of Finance or any authorized employee is hereby authorized to examine the books, papers, and records relating to the registration and tax certificate fees of any person subject to this chapter for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the registration and tax certificate fees due. Every tax certificate holder or supposed tax certificate holder is hereby directed and required to furnish to the Director of Finance, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized. The Director of Finance is hereby authorized to examine any person, under oath, for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the business registration and tax certificate fees due and, for this purpose, may compel the production of books, papers, and records relating to registration and tax certificate fees and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such matters.

The refusal of such an examination by an employer or person subject, or presumed to be subject, to the registration and tax certificate fees shall be deemed a violation of this chapter. Such examination shall not violate client confidentiality. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.125 Exemptions for infirmities, misfortunes, and poverty.

The Council, upon the written recommendation of the Director of Finance that any person, by reason of physical infirmity, unavoidable misfortune, or unavoidable poverty, merits an exemption from the operation of any registration and tax certificate required by any provision of this Code or by any law of the City, may allow such person an exemption of one free tax certificate for the conduct of any one business registered by any provision of this Code; provided, however, when it appears that the conditions which warranted an exemption under this section no longer exist, the Director of Finance shall make a recommendation to the Council as to the revocation of such exemption, and the Council shall make a determination thereof. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.126 Exemptions for disabled veterans.

Any honorably discharged or released soldier, sailor, or marine of the United States, the American Merchant Marine, or the Army Transport Service who served or shall serve in any war in which the United States has been or may be engaged, who is physically unable to obtain a livelihood by manual labor, and who is a qualified voter of the State, upon producing his discharge and proof of his disability and that he is a qualified voter of the State, may distribute circulars and hawk, peddle, and vend within the City any goods, wares, or merchandise owned by him, except spirituous, malt, vinous, or other intoxicating liquors, without the payment of any registration or tax certificate fee whatsoever, and the Council shall issue to such soldier, sailor, or marine a tax certificate therefor without cost. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.127 Exemptions for nonprofit corporations and associations.

No business tax certificate by this article shall be required of any nonprofit institution, corporation, organization, or association, organized or conducted for nonprofit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in whole or in part for the private gain of any person. This exemption shall not apply to promoters employed by such nonprofit institutions, corporations, organizations, or associations. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.128 Exemptions for warehousing.

A tax certificate holder operating a warehouse solely for the purpose of servicing the retail, wholesale, or manufacturing activities of such tax certificate holder within the City shall not be subject to a separate registration fee for such warehousing operations. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.129 Exemptions: Interstate shipments.

Nothing in this chapter shall be construed to require the inclusion in the computation of the amount of the registration and tax certificate fees due under this chapter the gross receipts of sales of goods which are shipped by the seller to points outside the State. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.130 Tax certificate privileges limited.

The provisions of this chapter shall not be construed to authorize any act prohibited by any law of the State or of the City for the conduct of any business for which a permit from any City department is required until such permit is obtained. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.131 Business registration and tax certificate classifications.

For the purpose of this chapter, those businesses whose registration fees are on the basis of gross receipts shall be categorized on the basis of the Clovis Business Registration and Tax Certificate Classification Manual. The Manual may be amended by the Director of Finance if, based on information provided to him, such change in classification, as determined by the Director of Finance, would be reasonable. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.132 Suspension of former provisions.

At the time this article, as amended by Ordinance No. 18-17, goes into effect, the provisions of Ordinance No. 79-18 shall be suspended and shall not again be of any force or effect until and unless the provisions of this article, as adopted by Ordinance No. 18-17, is determined to be invalid. In the event it is determined that this article, as adopted by Ordinance No. 18-17, is invalid, then the provisions of Ordinance No. 79-18 pertaining to the provisions of the invalidated section or sections shall be deemed to have been in full force and effect at all times from the adoption thereof, and in the event it is determined that the provisions of Ordinance No. 79-18 cannot be substituted for the invalid section or sections, then all provisions of Ordinance No. 79-18 shall be deemed to have been in full force and effect at all times from the adoption thereof, and all sections of said articles as adopted by Ordinance No. 18-17 shall be ineffective from the date of their adoption. (§ 1, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.133 Business registration fee rebate.

Any home-based business wanting to move into a commercial unit will be eligible for a one-time two (2) year City of Clovis business registration fee rebate. In addition to the criteria of expansion to a commercial building, the business owner will be required to enroll in and complete a small business training course offered by the Central Valley Business Incubator (CVBI) or Small Business Development Corporation (SBDC). Proof of completing either course would need to be documented by completing an application signed by the instructor of the training course and the Community and Economic Development Director or his/her designee. (§ 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

Article 2. License Fees*

* Article 2 entitled “Fees”, consisting of Sections 3.1.201 through 3.1.273, codified from Ordinance No. 248, as amended by Ordinance Nos. 309, 312, 422, effective May 31, 1967, 442, effective March 20, 1968, 71-12, effective June 2, 1971, 74-21, effective July 17, 1974, 75-35, effective October 2, 1975, and 78-26, effective June 19, 1978, enacted by Ordinance No. 78-27, effective June 28, 1978, amended in its entirety by Ordinance No. 79-18, effective July 1, 1979.

3.1.201 Fees: Enumerated: Annual adjustments.

The amount of business registration and tax certificate fees due pursuant to this article shall be determined as follows:

(a) Issuance of first tax certificate. The first tax certificate shall be as provided in subsection (f) of this section. If the period of the first tax certificate is less than one year, the minimum registration fee shall be prorated to the calendar quarter in which business is commenced.

(b) Transfer of tax certificate. Any person applying for a transfer or change in a tax certificate shall pay ten and no/100ths dollars ($10.00) for any such transfer or change.

(c) Lost tax certificate. A charge of five and no/100ths dollars ($5.00) shall be paid for each duplicate tax certificate issued.

(d) Gross receipts. For businesses whose registration fee is on the basis of gross receipts, the rates per thousand dollars of gross receipts for each classification shall be as follows:

	Classification	Base Rate	Ratio	Fee Rate
(1)	Amusements, entertainment, and recreation	$.50	.8	$.40
(2)	Automotive dealers	.50	.3	.15
(3)	Food stores	.50	.5	.25
(4)	Business and personal services	.50	4.5	2.25
(5)	Construction and contractors	.50	2.0	1.00
(6)	Manufacturing and processing	.50	1.5	.75
(7)	Professional services	.50	6.0	3.00
(8)	Retail: General merchandise	.50	1.0	.50
(9)	Retail: Durable merchandise	.50	2.0	1.00
(10)	Property rentals and sales	.50	4.0	2.00
(11)	Wholesale businesses	.50	1.0	.50
(12)	Transportation and trucking	.50	2.0	1.00
(13)	Administrative headquarters	.50	1.0	.50

(e) Catchall. For those businesses having tax certificates based on set fees, the registration fees shall be as follows:

Classification			Fee Schedule
(1)	Advertising distribution		$ 37.50	per quarter
(2)	Amusement games of skill
	(i)	Per day	7.50
	(ii)	Per week	45.00
	(iii)	Per month	80.00
(3)	(Repealed by §1, Ord. 82-7, eff. March 31, 1982)
(4)	Auctioneers
	(i)	Fixed places of business	37.50	per quarter
	(ii)	For itinerant merchants	75.00	per day
(5)	Auction sales		15.00	per day
(6)	Athletic events		.15	per person attending
(7)	Circuses
	(i)	Seating capacity less than 5,000	$225.00	per day
	(ii)	Seating capacity 5,000 to 8,000	300.00	per day
	(iii)	Seating capacity 8,000 or more	450.00	per day
	(iv)	Circus parades	75.00	per day
	(v)	Sideshows
		(aa) Less than 10 charge per person	18.75	per day per show
		(ab) More than 10 charge per person	37.50	per day per show
(8)	City directories		37.50	per year
(9)	Deliveries and services
			Fee Per Vehicle
	Size of Vehicle		Frequency of Trips	Per Quarter

	One ton or less		Once per week	$ 7.50
		Twice per week	11.25
		More than twice per week	15.00

	Between one and two tons		Once per week	11.25
		Twice per week	15.00
		More than twice per week	18.75

	Over two tons		Once per week	15.00
		Twice per week	18.75
		More than twice per week	22.50

(10)	Demonstrators		$150.00	per month
(11)	Fire, wreck, and bankrupt sales		75.00	per month
(12)	Itinerant photographers		75.00	per quarter
(13)	Itinerant vendors		75.00	per quarter
(14)	Peddling: General
	(i)	Quarterly per person/vehicle	37.50
	(ii)	Daily per person/vehicle	7.50
(15)	Street carnivals		7.50	per day each show

(f) Minimum fees. Except as otherwise provided in this article, every person doing business within the City shall pay a minimum annual registration fee of eighty and no/100ths dollars ($80.00). Where evidence is provided to the satisfaction of the Director of Finance that any person does not conduct business for the full calendar year, the fee shall be prorated for the calendar quarters in which business is conducted.

(g) Maximum fees. No person doing business within the City shall pay more than a maximum annual registration fee of two thousand and no/100ths dollars ($2,000.00).

(h) Fee adjustments. The minimum registration fee as specified in subsection (f) of this section, the maximum registration fee as specified in subsection (g) of this section, and all flat registration fees as specified in subsection (e) of this section shall be adjusted in December of each year, based on the percentage change in the Consumer Price Index for All Urban Consumers for the State of California, as established by the California Department of Industrial Relations, for the period from October of the prior year to October of the current year. The amount of increase shall be added to the registration fee then in effect, rounded to the nearest fifty cents ($0.50). The new registration fee shall be in effect for the next succeeding calendar year.

(i) Small home-based businesses with total yearly gross revenues (both outside and within the Clovis City limits) of less than five thousand and no/100ths dollars ($5,000.00) will be charged a reduced registration fee of fifty and no/100ths dollars ($50.00). Small home-based businesses that have no earnings within the City of Clovis and have in excess of five thousand and no/100ths dollars ($5,000.00) outside the City of Clovis will not be eligible for this reduced registration fee. Pursuant to subsection (h) of this section, this reduced registration fee shall be adjusted in December of each year, based on the percentage change in the Consumer Price Index for All Urban Consumers for the State of California, as established by the California Department of Industrial Relations. The amount of increase shall be added to the registration fee then in effect, rounded to the nearest fifty cents ($0.50). The new registration fee shall be in effect beginning in the 2010 calendar year. (§ 2, Ord. 79-18, eff. July 1, 1979, as amended by § 1, Ord. 82-7, eff. March 31, 1982, § 1, Ord. 82-16, eff. July 7, 1982, § 1, Ord. 84-27, eff. December 5, 1984, and §§ I and II, Ord. 85-33, eff. January 15, 1986; § 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.202 Bad debts.

Whenever there are included within the gross receipts used to determine the business registration fee of a business amounts which reflect sales for which credit is extended, and such amounts prove uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or a portion of such amounts excluded as uncollectible are subsequently collected, they shall be included in the amount of gross receipts for the period when they are recovered. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.203 Amusements, entertainment, and recreation.

(a) Every person engaged in the business of providing amusements, entertainment, or recreation, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) The business of providing amusements, entertainment, or recreation shall include, but not be limited to, the following: theatrical and musical entertainments, all shows and exhibits, exhibiting motion pictures, sports and athletic exhibitions and contests, pool and billiard rooms, bowling alleys, golf courses, circuses, and penny arcades. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.204 Automotive dealers.

Every person engaged in the business of selling or leasing new or used motor vehicles at retail shall pay a registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.205 Food stores.

(a) Every person engaged in the business of a food store shall pay a registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) “Food store” shall include any business in which the principal activity of the business consists of the sale of foodstuffs intended for human consumption but shall not include restaurants or any other business where food products are prepared on the premises for immediate consumption. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.206 Business and personal services.

(a) Every person engaged in the business of providing business or personal services not specifically registered by the other provisions of this article shall pay a registration fee for each thousand dollars of gross receipts for services performed within the City as specified in Section 3.1.201.

(b) “Business and personal services” shall mean any business providing services, repairs, or improvements to or on real and personal property, renting or leasing personal property to businesses or persons, or providing services to persons, such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.207 Construction and contractors.

(a) Every person conducting and carrying on a business and who is licensed as a contractor by the State and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does himself or by or through others construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development, or improvement, or do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor. The term “contractor,” as used in this section, shall also include a subcontractor or specialty contractor. Every contractor shall pay an annual registration fee for each thousand dollars of gross receipts for work engaged in at sites within the City as specified in Section 3.1.201. For those contractors whose offices are located within the City, the registration fee shall be based on the total gross receipts, regardless of the location of the job or project.

(b) Any person subject to registration under the provisions of this section may exclude from the gross receipts the portion of those receipts paid to subcontractors provided a list of such subcontractors and the amounts of payments are reported to the Finance Department on a form prescribed by the Director of Finance. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.208 Manufacturing and processing.

(a) Every person engaged in the business of manufacturing and processing any goods, wares, merchandise, articles, or commodities at a fixed place of business within the City shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) Whenever (1) there are no gross receipts because the manufacturing process within the City does not result in a finished product; (2) it is shown to the satisfaction of the Finance Department that the tax certificate holder’s present method of accounting, using generally accepted principles of accounting consistently applied, does not permit it to determine gross receipts; or (3) the final product consists principally of component parts manufactured elsewhere by the tax certificate holder, the following alternate method of calculating gross receipts under this section shall be used: the total of all expenses incurred in the manufacturing process at the business location within the City for payroll, utilities, depreciation, and/or rent.

(c) A business under this section shall not be considered either a retailer or wholesaler with respect to the sale of goods manufactured by such business within the City. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.209 Professional services.

Every person engaged in the business of providing professional services not specifically registered by the other provisions of this article shall pay a registration fee for each thousand dollars of gross receipts for services performed within the City as specified in Section 3.1.201. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.210 Retail: General merchandise.

(a) Every person engaged in the business of selling goods, wares, or merchandise at retail, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) For the purposes of this section, “Retail: General merchandise” shall mean any business classified under “Retail: General merchandise” as specified in Section 3.1.131. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.211 Retail: Durable merchandise.

(b) For the purposes of this section, “Retail: Durable merchandise” shall mean any business classified under “Retail: Durable merchandise” as specified in Section 3.1.131. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.212 Property rentals and sales.

Every person engaged in the business of selling, renting, or letting buildings, structures, or other property, or a portion of buildings, structures, or property, within the City limits, including, but not limited to, mobile home dealers, real estate brokers, and investment companies, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201. For residential rental property, the renting of two (2) or more single-family units, including two (2) or more single-family homes, qualifies as a business regardless whether they are classified as investment property, income property, retirement income property, retirement investment property or any likeness. A single residential rental does not qualify as a business and no business tax certificate is required. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.213 Wholesale businesses.

Every person engaged in the business of selling goods, wares, or merchandise at wholesale, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.214 Transportation and trucking.

(a) Every person engaged in the transportation of goods and/or persons not otherwise specifically registered by the other provisions of this article shall pay an annual registration fee for each thousand dollars as specified in Section 3.1.201.

(b) All persons paying a tax imposed by the Highway Carriers Uniform Business License Tax Act of the State shall not be required to pay the registration fee imposed by this section with respect to those activities taxed by said Act. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.215 Administrative headquarters.

(a) Every person conducting or carrying on the operation of an administrative headquarters shall pay a registration fee for each thousand dollars of gross payroll of all persons employed by the business at such administrative headquarters as specified in Section 3.1.201.

(b) For the purposes of this article, “administrative headquarters” shall mean a location where the principal business transacted consists of providing administrative or management-related services, such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, and legal and corporate headquarters services to other locations where the operations of the same business are conducted, which lead more directly to the production of gross receipts.

(c) For the purposes of this section, a business is an administrative headquarters if the number of employees engaged in administrative activities exceeds the total number of employees engaged in activities at the same location which would be otherwise subject to a registration fee under this article. The gross payroll on which the registration fee is to be computed shall include those employees engaged in those activities otherwise subject to a registration fee under this article.

(d) For the purposes of this section, “gross payroll” shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind which a person received from or is entitled to receive from or be given credit for by his employer for any work done or personal service rendered in any trade, occupation, or profession, including any kind of deduction before “take home” pay is received, but shall not mean or include amounts paid to traveling salesmen or other workers as allowances or reimbursements for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to the employer. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

3.1.216 Catchall.

Businesses not specifically registered by the other business registration provisions of this article and not otherwise exempted shall pay registration fees as follows:

(a) Advertising distribution. The registration fee for every person conducting, carrying on, or managing the business of advertising by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets, or advertising samples of merchandise shall be as specified in Section 3.1.201.

For the purposes of this section, “conducting, carrying on, or managing the business” shall mean the doing of any act, or series of acts, of distributing of advertising in any manner specified in this section.

(b) Amusement games of skill. The registration fee for any person exhibiting or charging a compensation for the use of any microscope, telescope, lung or muscle tester, photographic diversion, ball, knife, or ring throwing, galvanic battery, or other feat, performance, or diversion of a similar character or dependent on chance or skill, where no other registration is provided for in this chapter, shall be as specified in Section 3.1.201. The provisions of this subsection shall not apply to street carnivals.

(c) Arts and crafts show. The registration fee for an arts and crafts show or art exhibit where products are sold for a profit by the artist, maker, or designer shall be as specified in Section 3.1.206. Such registration fee shall be paid by the promoter of such event.

(d) Auctioneers. The registration fee for any person conducting, carrying on, or managing the business of an auctioneer shall be as specified in Section 3.1.201. If the person by or for whom the auctioneering is done is an itinerant merchant or vendor of goods, wares, or merchandise, the registration fee shall be as specified in Section 3.1.201. No person who has received a tax certificate as an auctioneer shall permit another person to conduct an auction under his tax certificate.

For the purposes of this section, “itinerant merchant or vendor of goods, wares, or merchandise” shall mean a person, whether as principal or agent, who engages in a temporary or transient business in the City selling goods, wares, and merchandise and who, for such purpose, leases or occupies a room, store, building, structure, or place in the City for the exhibition or sale of such goods, wares, and merchandise. Such person shall not escape the payment of the higher registration by temporarily associating himself with any local merchant, dealer, or tradesman or by conducting such temporary or transient business in connection with, or as a part of or in the name of, any local dealer, merchant, or auctioneer.

(e) Auction sales. The registration fee for every person conducting, carrying on, or managing an auction sale of goods, wares, merchandise, or real estate shall be as specified in Section 3.1.201; provided, however, no tax certificate shall be required for an auction sale conducted under the order of any court or judge or under the authority of any mortgage or deed of trust.

(f) Football games, basketball games, wrestling matches, boxing matches, and other athletic events.

(1) The registration fee for every person conducting football games, basketball games, wrestling matches, boxing matches, or other athletic events or exhibitions shall be as specified in Section 3.1.201, excluding any person actually participating therein, for each such event.

(2) Any person desiring to conduct any event subject to the registration fee required by the provisions of this section shall first obtain a tax certificate/permit from the Director of Finance at least thirty (30) days prior to the time of any such event, and the Director of Finance shall not issue any tax certificate/permit for any date which will conflict with any event held at Kastner Field. The application shall be on a form prescribed by the Director of Finance, and any person receiving a tax certificate/permit shall obtain from the Director of Finance report forms on which to submit a report of the registration fee due pursuant to the provisions of this section and shall submit such report to the Director of Finance at the time the registration fee is paid. Such report shall be executed under penalty of perjury by the person reporting the fee payable pursuant to the provisions of this section.

(3) The business registration fee payable pursuant to the provisions of this section shall be payable to the Director of Finance within seven (7) calendar days following the date of any event subject to such registration fee.

(4) The provisions of this section shall not apply to any event conducted exclusively for charitable, eleemosynary, educational, or religious purposes or conducted by any organization formed solely for any such purpose and holding an exemption from both United States and State taxes by reason of such purpose.

(g) Circuses.

(1) Circuses. The registration fee for every person conducting, carrying on, or managing a circus or other similar exhibition shall be as follows:

(i) Where the seating capacity is five thousand (5,000) or less, the registration fee shall be as specified in Section 3.1.201.

(ii) Where the seating capacity exceeds five thousand (5,000) but not eight thousand (8,000), the registration fee shall be as specified in Section 3.1.201.

(iii) Where the seating capacity is eight thousand (8,000) or more, the registration fee shall be as specified in Section 3.1.201.

(2) Circus parades. The registration fee for each circus parade on the public streets shall be as specified in Section 3.1.201.

(3) Sideshows. The registration fee for any person conducting, carrying on, or managing any sideshow, after show, or concert to a circus where a separate fee of not exceeding ten cents ($0.10) is charged shall be as specified in Section 3.1.201 for each sideshow, after show, or concert. Where a separate fee exceeding ten cents ($0.10) is charged for such sideshow, after show, or concert, the registration fee shall be as specified in Section 3.1.201 for each sideshow, after show, or concert.

(4) Circus defined. For the purposes of this section, “circus” shall mean an exhibition or entertainment at which feats of horsemanship, acrobatics, and trained or wild animals are exhibited or displayed and to which exhibition or entertainment an admission fee is charged.

(h) City directories. The registration fee for every person conducting, carrying on, or managing the business of soliciting for, or selling, City or other directories shall be as specified in Section 3.1.201.

(i) Deliveries and services. The registration fee for every person who does not have or maintain a fixed place of business in the City, and who is not otherwise registered or classified by the provisions of this chapter, who solicits orders for, or makes deliveries of, any goods, wares, or merchandise, including petroleum products, or who provides repair or maintenance service within the City shall be as follows:

(1) Where an automobile or truck having a capacity of one ton or less is used for making deliveries or servicing not oftener than once a week, the registration fee shall be as specified in Section 3.1.201; for deliveries or servicing twice per week, the registration fee shall be as specified in Section 3.1.201; and for deliveries or servicing more than twice per week, the registration fee shall be as specified in Section 3.1.201.

(2) Where an automobile or truck having a capacity of between one ton and two (2) tons is used for making deliveries or servicing not oftener than once a week, the registration fee shall be as specified in Section 3.1.201; for deliveries or servicing twice per week, the registration fee shall be as specified in Section 3.1.201; and for deliveries or servicing more than twice per week, the registration fee shall be as specified in Section 3.1.201.

(3) Where a truck having a capacity of over two (2) tons is used for making deliveries or servicing not oftener than once a week, the registration fee shall be as specified in Section 3.1.201; for deliveries or servicing twice per week, the registration fee shall be as specified in Section 3.1.201; and for deliveries or servicing more than twice per week, the registration fee shall be as specified in Section 3.1.201.

(j) Demonstrators. The registration fee for every person who advertises or calls attention to the business, profession, trade, or calling of any person by giving demonstrations on foot or from any wagon, automobile, or vehicle, or from any stand, box, or platform on any street, alley, sidewalk, or place, or in any doorway of any room or building, or on any unenclosed or vacant lot shall be as specified in Section 3.1.201; provided, however, nothing contained in this section shall be deemed to authorize the registration of any act prohibited by law.

The provisions of this section shall not apply to newsboys selling newspapers.

(k) Fire, wreck, and bankrupt sales. The registration fee for every person conducting, carrying on, or managing a fire sale, wreck sale, or bankrupt sale shall be as specified in Section 3.1.201.

For the purposes of this section, “fire sale” or “wreck sale” shall mean and include the sale of goods, wares, and merchandise salvaged from a fire, wreck, or other calamity, and “bankrupt sale” shall mean and include the sale of goods, wares, and merchandise which have been previously purchased from a trustee or receiver in bankruptcy, or trustee or receiver in insolvency, or trustee for the benefit of creditors; provided, however, no registration or tax certificate shall be required by the provisions of this section for the sale of goods, wares, and merchandise salvaged from any fire, wreck, or other calamity in the City or from any bona fide sale of goods, wares, and merchandise in any bankrupt, receiver’s, trustee’s, or assignee’s sale within the City.

(l) Itinerant photographers. The business registration fee for every person conducting, carrying on, or managing the business of peddling tickets, checks, or coupons to be used in payment, or part payment, for picture frames, pictures, portraits, photographs, or the enlarging or retouching of the same, and who does not maintain a fixed place of business within the City where such articles are kept or made, shall be as specified in Section 3.1.201.

(m) Itinerant vendors. The registration fee for every itinerant vendor who does not maintain a fixed place of business in the City and who sells at retail any type of merchandise shall be as specified in Section 3.1.201.

For the purposes of this section, “itinerant vendor” shall mean any person, either as principal or agent, who engages at retail in a temporary and transient business in the City and who sells any type of merchandise.

(n) Peddling: General.

(1) Peddler defined. For the purposes of this chapter, “peddler” shall mean and include every person not having a regularly established place of business in the City who travels from place to place or has a stand upon any public street, alley, or other place, doorway of any room or building, unenclosed or vacant lot, or parcel of land and who sells or offers for sale any foodstuffs, goods, wares, merchandise, or articles of personal property in his possession.

(2) Peddlers shall be subject to provisions of Chapter 33 or 34 of Title 5 as applicable.

(3) Fees. The registration fee for any person conducting, carrying on, or managing the business of peddling foodstuffs, goods, wares, merchandise, or other articles not otherwise provided for in this chapter shall be as specified in Section 3.1.201.

(o) Street carnivals. The registration fee for every person conducting, carrying on, or managing a street carnival shall be as specified in Section 3.1.201 for each and every separate show, entertainment, game, merry-go-round, Ferris wheel, device, amusement, vaudeville or dramatic performance, or game of chance or skill for which a separate charge is made for admission, seats, or standing room or to operate or play at such game of chance or skill. If only one charge is made for admission, seats, or standing room or to play at any such game of chance or skill, the registration fee per day shall be ascertained by multiplying the number of each of such shows, exhibitions, and entertainments by the amount fixed by the provisions of this section for each separate exhibition, show, or game where a separate charge is made.

For the purposes of this section, “street carnival” shall mean and include a group of two (2) or more shows, entertainments, games, devices, amusements, or vaudeville, dramatic, or minstrel performances, or games, tricks, devices, or wheels, the result of the operation of which is dependent upon chance or skill, and, as a result of the operation of such, things or representatives of value are given or paid, and which are conducted in tents or temporary structures upon the public streets or parks or upon vacant lots; provided, however, such definition shall not include circuses.

The provisions of this section shall not be construed to register or authorize the conduct of any gambling or any game or device prohibited by the laws of the State or the laws of the City.

(p) Businesses not enumerated. The registration fee for every person engaged in conducting, carrying on, or managing any business not otherwise specifically registered by other sections of this chapter shall be as set forth in Section 3.1.201.

(q) Public utilities. The registration fees for public utilities shall be the same as provided in Section 3.1.201(d)(11). The registration fees to be paid by public utilities operating in the City under a franchise shall be reduced by the amount of franchise payments made to the City for the same period as that for which the business registration fee is calculated. (§ 2, Ord. 79-18, eff. July 1, 1979, as amended by § 2, Ord. 79-32, eff. September 5, 1979, § 2, Ord. 82-7, eff. March 31, 1982, and § 2, Ord. 84-27, eff. December 5, 1984; § 1, Ord. 18-17, eff. August 8, 2018; § 1, Ord. 19-15, eff. January 1, 2020)

3.1.217 Suspension of former provisions.

At the time this article, as amended by Ordinance No. 18-17, goes into effect, the provisions of Ordinance No. 79-18 shall be suspended and shall not again be of any force or effect until and unless the provisions of this article or of Article 1 of this chapter, or any section of either of said articles as adopted by Ordinance No. 18-17, is determined to be invalid. In the event it is determined that this article or said Article 1, or any section as adopted by Ordinance No. 18-17, is invalid, then the provisions of Ordinance No. 79-18 pertaining to the provisions of the invalidated section or sections shall be deemed to have been in full force and effect at all times from the adoption thereof, and in the event it is determined that the provisions of Ordinance No. 79-18 cannot be substituted for the invalid section or sections, then all provisions of Ordinance No. 79-18 shall be deemed to have been in full force and effect at all times from the adoption thereof, and all sections of said Articles 1 and 2 as adopted by Ordinance No. 18-17 shall be ineffective from the date of their adoption. (§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

Article 3. Parking and Business Improvement Area

3.1.301 Authority.

Pursuant to the Parking and Business Improvement Law of 1965 (Sections 36000 et seq. of the Streets and Highways Code of the State), the Council on April 7, 1975, adopted Resolution No. 75-27, entitled “Resolution of Intention to Establish Business and Parking Improvement Area”, and on May 19, 1975, at 7:30 p.m., in the Council Chamber of the City Hall, Clovis, California, a hearing was duly held concerning the formation of such Area. (§ 1, Ord. 75-31, eff. July 2, 1975)

3.1.302 District established.

A Parking and Business Improvement Area is established within the City, pursuant to the Parking and Business Improvement Law of 1965, within the boundaries described as follows:

Commencing at the northeast corner of Section 8, Township 13 south, Range 21 east, Mount Diablo Base and Meridian; thence westerly along the north line of said Section 8 37.5 feet to the true point of beginning, said point being on the center line at the San Joaquin Valley Railroad track as per Map of Clovis City recorded in miscellaneous drawings of Book 1 at Page 9 of official records of Fresno County; thence northerly along said railroad center line to its intersection with the center line (extended) of Second Street as per map of the Town of Clovis recorded in record of surveys, Book 1, at Page 1, of Fresno County Records; thence westerly along said Second Street center line to its intersection with the center line of the alley between Clovis Avenue and Pollasky Avenue; thence southerly along said alley center line to its intersection with the center line of Third

Street; thence westerly along the center line of Third Street to its intersection with the center line of Woodworth Avenue; thence southerly along the center line of Woodworth Avenue to its intersection with the center line of Seventh Street; thence easterly along the center line of Seventh Street to its intersection with the center line of Clovis Avenue; thence northerly along the center line of Clovis Avenue to its intersection with Seventh Street (running easterly from Clovis Avenue); thence easterly along the center line of Seventh Street to the center line of said railroad track; thence northerly along said railroad track center line to the point of beginning. (§ 1, Ord. 75-31, eff. July 2, 1975)

3.1.303 Businesses subject to tax.

Businesses within the area described in Section 3.1.302 of this article shall be subject to the provisions of the tax or additional tax provided by this article. (§ 1, Ord. 75-31, eff. July 2, 1975)

3.1.304 Additional rate.

A license fee in addition to all other business license fees is imposed on businesses within the area, to be collected with other City business license fees as follows:

(a) For those businesses that have parking available in accordance with zone district standards for new construction at their location, fifty (50) cents for each One and no/100ths ($1.00) Dollar of additional fee as computed pursuant to the provisions of subsection (b) of this section; and

(b) For those businesses that do not have parking available in accordance with zone district standards for new construction at their location, One and no/100ths ($1.00) Dollar for each One and no/100ths ($1.00) Dollar of the amount of the business license fee payable pursuant to the provisions of Article 2 of this chapter. (§ 1, Ord. 75-31, eff. July 2, 1975, as amended by § 1, Ord. 75-34, eff. September 3, 1975, and § 69, Urgency Ord. 78-26, eff. June 19, 1978, reenacted by § 69, Ord. 78-27, eff. June 28, 1978, and § I, Ord. 81-4, eff. January 5, 1981)

3.1.305 Use of revenue.

The revenue from the additional license tax shall be used for any of the following purposes:

(a) The acquisition, construction, or maintenance of parking facilities for the benefit of the area;

(b) The decoration of any public place in the area;

(d) The furnishing of music in any public place in the area; and

(e) The general promotion of retail trade activities in the area. (§ 1, Ord. 75-31, eff. July 2, 1975)