Alturas Municipal Code Art. I In General

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Advertising vehicle. The business of operating upon the streets any wheeled vehicle equipped with music or a musical device, loudspeaker or other device for attracting attention, or operating upon the streets any wheeled vehicle for advertising purposes, and to which wheeled vehicle there are attached signs, placards, billboards or other advertising matter.

Business. Professions, trades, occupations and commercial enterprises, with or without a fixed place of business, carried on for profit or livelihood where the gross income is two thousand five hundred dollars or more per year. As used herein, the term "business" shall include day-care providers, health-care providers, board and care homes, group homes, insurance offices not otherwise exempt, self-employed persons, wood-cutters, and cleaning and maintenance persons.

Employee. All persons engaged in the operation or conduct of any business, whether as (husband and wife) owner, any members of the owner's family, partner, agent, manager, solicitor and any other persons employed or working in the business.

Engaged in business. The conducting, managing or carrying on of any profession, trade, calling, occupation or commercial enterprise in the city for which a license is required under the provisions of this chapter as owner, officer, agent, manager, employee, servant or lessee of any of them.

Fortuneteller. A person who practices or professes to practice the business or art of astrology, palmistry, phrenology, card reading, fortunetelling, cartomancy, clairvoyance, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic or necromancy, or who receives a gift or fee for such practice, or where admission is charged.

Licensee. Any person to whom a license has been issued under this chapter.

(Ord. No. 305, § 1; Ord. No. 355, §§ 1 and 2; Ord. No. 416, §1.)

It shall be unlawful for any person to be engaged in business in the city without having an unrevoked license from the city to do so, valid and in effect at the time, and in compliance with all regulations of such business contained in this chapter, unless such person is exempt under the provisions of this chapter. No person who is an employee or who is the direct representative of a licensee shall be required to pay a license fee for the doing of any part of the work of such licensee.

(Ord. No. 305 § 2.)

Separate licenses shall be obtained for each branch, establishment or separate place of business in which the business is carried on. Where multiple businesses are located at the same location, are under the same ownership, and have the same business address, only one business license is required for that location.

(Ord. No. 305, § 3; Ord. No. 355, § 3; Ord. No. 416 § 2.)

(a) Every person required to have a license under the provisions of this chapter shall make application for the same to the city treasurer, and upon the payment of the prescribed fee, the city treasurer shall issue to such person a license which shall contain:

(1) The name of the person to whom the license is issued.

(2) The business licensed.

(3) The place where such business is to be transacted and carried on.

(4) The date of the expiration of such license.

(5) Such other information as may be necessary for the enforcement of the provisions of this chapter.

(b) The city clerk shall affix his official seal to, number and sign all licenses.

(Ord. No. 305, § 8.)

No statement pertaining to any business or occupation shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the city treasurer, his deputies or authorized employees of the city, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. The city treasurer shall randomly audit five percent of the business license holders annually, said audits to be completed no later than June 1st of each year. The treasurer shall make a report of said audit to the city council at its regular June meeting of each year.

(Ord. No. 305, § 5; Ord. No. 416, § 3.)

All licensees, applicants for licenses and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purposes set forth in the preceding section.

(Ord. No. 305, § 6.)

The information furnished or secured pursuant to sections 13-4, 13-5, 13-6 and 13-15 shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of section 1-7.

(Ord. No. 305, § 7.)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the city treasurer he fails to file a corrected statement, the city treasurer may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

(Ord. No. 305, § 9.)

In case a determination is made pursuant to the provisions of the preceding section, the city clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office of this city, postage prepaid, addressed to the person so assessed at his last-known address. Such person may, within thirty days after the mailing or serving of such notice, make application in writing to the city treasurer for a hearing before the city council on the amount of the license tax. If such application is made, the city clerk shall cause the matter to be set for hearing within fifteen days.

(Ord. No. 305 § 10.)

No license issued under the provisions of this chapter shall be transferred or assigned, nor shall such license be construed as authorizing any person other than the licensee to engage in the licensed business.

(Ord. No. 305, § 11.)

The issuance of a license under this chapter or any other provision of this Code or any other city ordinance shall not enTitle the licensee to engage in any business which, for any reason, is in violation of any law, this Code or other city ordinance.

(Ord. No. 305, § 4.)

The city treasurer shall keep in his office a ledger in which he shall keep the account of all matters pertaining to the licenses mentioned in this chapter.

(Ord. No. 305, § 12.)

Every person having a license under the provisions of this chapter for engaging in business at a fixed place of business shall keep such license posted for exhibition while in force in some conspicuous place in his place of business. Every person having such a license, but not having a fixed place of business, shall carry such license with him at all times while carrying on the business for which the same was granted. Every person having a license shall produce and exhibit the same when applying for a renewal thereof, and whenever requested to do so by any police officer or any person authorized to issue or inspect licenses or collect license fees.

(Ord. No. 305, § 13.)

No license shall be issued for a circus, a sideshow, dance hall, skating rink, bowling alley, amusement or recreation parlor or place of business of such description or similar enterprise until a permit has been first obtained from the city council, upon application in writing therefor. The city council shall have the right to refuse any such permit if it shall determine that the granting of the same will be contrary to the preservation of the public peace, safety or welfare of the city or its inhabitants. If such permit is granted, the city council may impose such terms, conditions and restrictions upon the operation, management and conduct of the business, not in conflict with any paramount law, as it may deem necessary or expedient to protect the health, safety or welfare of its inhabitants. Any applicant for such a permit shall be entitled to a hearing thereon before the city council upon a request thereof.

(Ord. No. 305, § 14.)

It shall be the duty of the chief of police and all police officers of the city to make diligent inquiry as to all persons in this city liable to pay a license as provided in this chapter.

(Ord. No. 305, § 15.)

In determining the number of employees for the purpose of fixing any license tax due under this chapter, the employer shall take the number of employees earning wages during pay periods ending the nearest fifteenth day of each month, as shown by form DE3 of the state department of employment or other form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act, for each month on the previous calendar year, adding the same and dividing by twelve. If the employer has been in business less than one year, he may use the average number of employees as shown by such form for the last quarter. If the employer has not previously engaged in business, he may estimate the average number of employees who will be employed by him during the remainder of the calendar year.

(Ord. No. 305, § 17.)

The annual license fees set out in this chapter shall be due and payable upon billing and shall be deemed delinquent thirty days following the date of billing.

(Ord. No. 305, § 19; Ord. No. 355, § 5.)

In furtherance of the city council's policy of encouraging businesses to become established or relocate within the city of Alturas, the business license fee shall be waived for the year in which a business becomes established in or relocates to the city of Alturas.

(Ord. No. 305, § 22; Ord. No. 416, § 4.)

No business license fees paid pursuant to this Code shall be refunded.

(Ord. No. 355, § 9.)

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

(Ord. No. 305, § 23.)

The conviction and punishment of any person for having engaged in business without a license shall not excuse or exempt such person from the payment of any license fee due or unpaid at the time of conviction, and nothing herein shall prevent criminal prosecution for any violation of any provision of this chapter.

(Ord. No. 305, § 16.)

If any annual or daily license shall remain unpaid at the end of the calendar month in which it becomes due and payable, a penalty of six percent per month shall be added to the same for each month that it remains unpaid, not exceeding the aggregate a total penalty of fifty percent of the amount of the license fee. Any such penalty so imposed shall be collected by the person in charge of the collection of the license to which the penalty is added. The penalty contained above is in addition to any other penalty imposed for a violation of this chapter.

(Ord. No. 305, § 25; Ord. No. 355, § 10; Ord. No. 416, § 5.)