Artesia Municipal Code Art. 2 General Provisions

(a) Generally. It is unlawful for any person to commence or conduct, to purport to commence or conduct, or to engage in any business in the City, either directly or indirectly, without first obtaining a business license and paying the required tax therefor.

(b) Advertising or Announcing Businesses. No person shall advertise or announce a business located in the City unless a business license for such business has been obtained pursuant to this chapter. Advertising or announcing includes, but is not limited to, the use of signs, circulars, cards, telephone books, directories, the dissemination of pamphlets or handbills, publishing newspaper announcements, and purchasing radio or television commercials or other advertising media by which a person represents that such person is doing business in the City.

(Ord. 543, § 3)

(a) Except as otherwise provided in this chapter, all annual license taxes required by the provisions of this chapter shall be due and payable in advance on January 1st of each year; provided; however, license taxes covering new operations commencing after January 1st may be prorated for the balance of the license period in accordance with Section 3-1.203.

(b) Business license taxes shall be paid in advance to the Tax Collector in lawful money of the United States or by a check or money order drawn on a bank in the United States. Any license issued upon payment by check shall be void if such check fails to the clear the bank.

(c) The amount of the business license tax to be paid shall be specified in Article 6 of this chapter.

(d) If the Tax Collector determines, as a result of any audit or other information received, that additional license taxes are to be paid by any business, such additional amount shall be billed by the Tax Collector to the business licensee, and said amount shall be due and payable not later than 30 days after such billing. Penalties on the additional license taxes shall not accrue until after the expiration of the 30th day following the billing for the additional license taxes.

(Ord. 543, § 3)

(a) Proration of Fixed Annual License Tax. If the applicable license tax for a new business is established as a fixed amount which is to be paid annually, the license tax may be prorated by the Tax Collector on not less than a quarterly basis for such portion of the calendar year as then remains; provided, however, that the applicant shall also pay the required license tax for the next succeeding annual license period.

(b) Proration of Other License Taxes. If the applicable license tax for a new business is not established as a fixed amount which is to be paid on an annual basis, and the business license is to be issued during the last quarter of a license period, the Tax Collector may prorate the license tax on not less than a monthly basis for such portion of the license period as then remains; provided, however, that the applicant shall also pay the required license tax for the next succeeding license period.

(Ord. 543, § 3)

(a) If any person fails to file any required statement within the time prescribed, or, after demand therefor made by the Tax Collector, fails to file a corrected statement, or if any person subject to the provisions of this chapter fails to apply for a license, the Tax Collector may determine the amount of license tax due from such person by means of such information as the Tax Collector may be able to obtain.

(b) If, as a consequence of any audit of a business licensee conducted by or on behalf of the Tax Collector, it is determined that the gross receipts reported to the City by such business licensee have been underreported by an amount equal to or in excess of 10% of the true gross receipts, then, in addition to the penalties authorized by Subsection (b) of Section 3-1.205, the Tax Collector shall add the costs incurred by the City in conducting such audit.

(c) If a determination is made by the Tax Collector pursuant to Subsections (a) or (b) hereof, the Tax Collector shall give written notice of the amount of license tax, penalties, and audit costs so assessed by serving it on the licensee personally or by depositing such notice in the United States mail, postage prepaid, addressed to the person so assessed at such person's last known address. Such person may, within 10 days after the mailing or serving of such notice, make application in writing to the Tax Collector for a hearing on the amount of the license tax, penalties, and audit costs so assessed. If such application is made, the matter shall be set for hearing before the Tax Collector within 30 days. The procedures for appeal of the Tax Collector's decision to the City Council shall be as set forth in Sections 3-1.507 through 3-1.509.

(Ord. 543, § 3)

(a) Generally. All business license taxes shall become delinquent if not paid by 5:00 p.m. on the date that the tax becomes due and payable. If the date that the tax becomes due and payable falls on a Saturday, Sunday, a date on which City offices are closed, or a national or State holiday, the tax will be delinquent if not paid by 5:00 p.m. on the next working day.

(b) Penalties. For failure to pay the business license tax when due, the Tax Collector shall add a penalty of 15% of the entire license tax, or unpaid portion thereof, on the first day of the month commencing after the due date. For every 30 days' delinquency thereafter, an additional penalty of 10% of the entire license tax, or unpaid portion thereof, shall be added.

(c) Debt to City. The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties.

(d) Allocation of Payments to Delinquent Taxes. Partial payments made on delinquent taxes and on penalties therefor shall be allocated by the Tax Collector to the taxes and then penalties that have been owning and outstanding for the longest period of time.

(Ord. 543, § 3)

(a) Posting. Every person required to have a business license pursuant to the provisions of this article, and who conducts, manages or carries on a business activity at a fixed location, shall keep such license posted in a conspicuous place on the business premises.

(b) Seals. The Tax Collector shall issue business license seals to every person who has paid the prescribed license tax and been issued a business license. A seal shall be displayed in the front window, if any, on the first floor of the premises where such business is carried on and on the vehicle of any business subject to the provisions of Section 3-1.612 of this chapter. A separate fee to cover the City's reasonable cost of preparing and issuing business license seals shall be set forth by resolution of the City Council and shall be paid prior to the time a business license is issued for the business. A penalty of $25 shall be assessed for failure to display such business license seal as required by this section. Commencing on the eleventh day following receipt of written notice from the City of the failure to display such seal, an additional penalty of $5 per day shall be assessed for each day said seal is not displayed, up to a maximum of 20 days.

(c) Carrying. Every person required to have a business license pursuant to the provisions of this chapter and who does not have a fixed place of business shall carry such license at all times when conducting the business activity for which such license was issued.

(d) Vehicles. Every person or company utilizing vehicles to conduct their business in the City shall affix a current year's seal issued by the City on a visible portion of the subject vehicle.

(e) Presentation on Demand and Inspection. Every person required to have a business license pursuant to the provisions of this article shall produce the license when requested by any City official who is authorized to issue or collect license taxes, or who is authorized to conduct inspections or otherwise enforce the provisions of this chapter or of this Code. The City may inspect the entire business premises and property to ascertain whether there is compliance with the provisions of this Code. Inspections may occur only during normal hours of operation for that business, Monday through Sunday.

(Ord. 543, § 3; Ord. 25-976, 1/12/2026)

A licensee shall report to the Tax Collector the loss of any license, whether in the form of a sticker, tag, card, certificate, or otherwise. The Tax Collector shall issue a duplicate to the licensee upon the payment of a ten ($10.00) dollar fee, or a fee in such other amount as set forth by resolution of the City Council.

(Ord. 543, § 3)

(a) No person required by this article to pay license taxes shall be relieved from the payment of any applicable regulatory, inspection or permit fees, or from compliance with any regulations required by any other provisions of this Code.

(b) In connection with any new business license issued under the provisions of this chapter, which business license requires a prior inspection by the health officer, or the issuance of a certificate of occupancy by the Director of Building and Safety, or both, the applicant shall pay all applicable fees pertaining thereto, and shall arrange for all necessary inspections by such officials or their designees.

(Ord. 543, § 3)

(a) Generally. Unless otherwise provided herein, any person violating any of the provisions of. this chapter shall be guilty of a misdemeanor and punishable as provided for in this Code. Where the conduct constituting the violation is of a continuing nature, each day that the conduct continues shall be deemed a separate and distinct violation.

(b) False Statements. Any person who knowingly makes any false statement in any application for a business license or in any report or document required under this chapter is guilty of a misdemeanor and shall be punishable as provided for in this Code.

(c) Cumulative Remedies. All remedies prescribed in this chapter shall be cumulative, and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Ord. 543, § 3)