Banning Municipal Code Ch. 5.04 Licenses Generally

As used in this chapter:

Average Number of Employees. In determining the number of employees for the purpose of fixing the amount of business tax due under this definition, the employer shall file a statement stating the number of employees earning wages during the pay period ending nearest the fifteenth day of each month as shown by Form DE 3 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 of the previous fiscal 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 said form for the last quarter.

Business. As used in this chapter, "business" includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.

Business Rentals.

1. "Business rentals" means any building, group of buildings or court which are rented, leased, let or hired out for the purpose of conducting business therein.

2. Multiple business rentals having both units that are individually owned and units that are held out for rental shall be taxed only on the basis of the number of units rented or held out for rental.

Certificate. "Certificate" means the business tax payment certificate issued to the taxpayer upon the payment of the business tax. It is not a permit to engage in business. It is the document issued upon the payment of the business tax.

Circus. "Circus" includes any collection of animals, acrobats, jugglers, magicians, sleight-of-hand exhibitions, sideshows and similar attractions.

City. As used in this chapter, "city" means the City of Banning, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

Collector. As used in this chapter, "collector" means finance director, or his or her designee.

Conduct or Carry On. "Conduct or carry on" means and includes the engaging in, carrying on, owning, maintaining, managing or operating any business, trade, art, profession, calling, employment, occupation, or any commercial, industrial or professional pursuit or vocation.

Contractor.

1. Every person conducting, carrying on or managing a business 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 work in conjunction therewith, is defined as a "contractor."

2. Any contractor as defined in subdivision (1) of this subsection conducting or carrying on the business of selling goods, wares or merchandise as a retailer or wholesaler, in addition to his contracting business shall, in addition to the contractor's business tax certificate provided herein, secure a certificate for such retail or wholesale business as required in this chapter.

"Contractor," as used in this section, includes subcontractor and specialty contractor and whether operating within the city or from outside the city with no fixed place of business in the city.

Employee. "Employee" means any and all owners, or members of the owner's family, partners, or associates of a business who are devoting time or taking part in the conduct of the business, and shall be included in the computation of the average number of employees.

General Services. "General services" means and includes any person engaged in the business of offering to the public, services other than professional services, for compensation.

Multiple Dwellings.

1. "Multiple dwellings" means any apartment, court, building or group of buildings which are hired out to be occupied as a home or residence.

2. This definition shall not include cooperatively owned multiple dwellings wherein all units are individually owned.

3. Multiple dwellings having both units that are individually owned and units that are held out for rental shall be taxed only on the basis of the number of units rented or held out for rental.

Outside Business. A business established outside of the city but maintaining a branch office within the city, or doing business within the city through an agent, broker or employee, shall determine the average number of employees attributable to the local branch office, local agent, broker or employee as set forth in subsection A of this section.

Persons. As used in this chapter, "person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, businesses, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

Professional Services. "Professional services" means any professional service as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public, professional services for compensation and shall include the services rendered by any person engaged in the practice of law, medicine, surgery, dentistry, accounting, engineering, mortuary, hospitals, architecture, chemistry, geology, etc.

Public Dance. "Public dance" means any gathering of persons in or upon any premises where dancing is participated in, either as the main purpose for such gathering or as incident to some other purpose and to which premises the public is admitted.

Sale. As used in this chapter, "sale" includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

Wholesale Sales. "Wholesale sales" means the sale of goods, wares or merchandise for the purpose of resale and there is no sale to the ultimate consumer.

(Code 1965, § 12-1.)

This chapter is enacted to raise revenue for municipal purposes.

(Code 1965, § 12-2.)

Persons required to pay a business tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any business tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Code 1965, § 12-3.)

A. There are imposed upon the businesses, trades, professions, callings, and occupations specified in this chapter business taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a business tax certificate from said city under this chapter.

B. This section shall not be construed to require any person to obtain a certificate prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not required to obtain a certificate prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter unless an exemption is obtained.

(Code 1965, § 12-4.)

Except where otherwise specifically provided for in this chapter, the license tax for carrying on any business or operation enumerated or referred to in this chapter by any person not maintaining a bona fide and fixed place of business in the city for such business, shall be the same as the amount of the license tax required for the same business carried on by a person maintaining a bona fide and fixed place of business within the city.

(Code 1965, § 12-31.)

A. A separate tax certificate must be obtained for each branch establishment or separate place of business. Each certificate shall identify the type of business certified thereby at the location, provided that warehouses, distributing, prefabricating and service facilities used in connection with and incidental to a business certified under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. Different lines of businesses, trades, professions, exhibitions or occupations carried on by the same persons and under the same management, whether in adjoining or adjacent rooms connected by doors or an entrance or not, shall pay the separate business tax set forth for each business.

B. For the purpose of this chapter different lines of business shall be defined as business, trades, professions, exhibitions or occupations that do not plainly demonstrate their need and use in alliance with another business.

(Code 1965, § 12-5.)

When any person by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out, or represents that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to claim an exemption as provided by this chapter, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Code 1965, § 12-6.)

A. None of the business taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state.

B. In any case where a business tax is believed by a registrant for a certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the license collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed business tax. The registrant shall, by written statement and supporting testimony, show the method of business, the type of business, the number of employees and such other information as the license collector may deem necessary in order to determine the extent, if any, of any undue burden or violation. The license collector shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the business tax for the registrant an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the license collector shall have the power to base the business tax upon the number of employees, the method of business, the type of business or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this chapter. Should the license collector determine the number of employee method as the basis for determining the business tax, he or she may require the registrant to submit, either at the time of termination of registrant's business in the city, or at the end of each three-month period, a written statement substantiating the number of employees or any other information he or she may deem as pertinent and pay the amount of business tax therefor, provided that no additional business tax during any one calendar year shall be required after the registrant shall have paid an amount equal to the annual business tax as prescribed in this chapter.

(Code 1965, § 12-7.)

A. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment of such taxes as are herein prescribed. Any public utility operating in the city which is required to make payments under a franchise agreement with the city is exempt from the taxes imposed by this chapter.

B. Any person claiming an exemption pursuant to this section shall file a written statement with the license collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

C. The license collector shall, upon a proper showing contained in the statement, issue a tax-free certificate to such person claiming exemption under this section without payment to the city of the business tax required by this chapter.

D. The license collector, after giving notice and a reasonable opportunity for hearing to a registrant, may revoke any certificate granted pursuant to the provisions of this section upon information that the registrant is not entitled to the exemption as provided herein.

(Code 1965, § 12-8.)

The provisions of this chapter shall not be deemed or construed to require the payment of a business tax to conduct, manage or carry on any business, occupation or activity from any institution or organization or persons who fall within any of the following classifications:

A. The business is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual; nor shall any business tax be required for the conduct of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any business tax be required for the conduct of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a certificate to conduct, manage or carry on any profession, trade, calling or occupation;

B. Registrant is a group of residents of the city who are organized solely and exclusively for benevolent, charitable, religious, scientific, educational, historical, cultural or recreational purposes, and not for profit and all receipts, less allowable expenses, are used exclusively within the city for the purposes mentioned in this subsection;

C. Application to Certain Teachers. The provisions of this chapter shall not require the payment of a business tax for the teaching of musical, artistic or educational subjects when the following conditions exist:

1. The teaching is done at the residence of the teacher or at the residence of the pupil,

2. The teacher employs no assistants, does not display an advertising sign at the residence, and does not make a general practice of selling merchandise in connection with the teaching;

D. In any case where the general intent of this section will be carried out and the general public welfare will be served, the city council may authorize the issuance of a tax-free certificate;

E. Any person claiming an exemption pursuant to this section shall file a statement with the license collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter;

F. Those individuals or firms exempted by the foregoing subsections engaged in other business activities not exempted by applicable statutes of the United States or of the state shall pay business taxes as prescribed herein on the portion of business activities not exempted;

G. Disabled Veterans. Every honorably discharged war veteran who is physically unable to obtain a livelihood by manual labor, and is a voter of this state, may distribute circulars, and hawk, peddle and vend any goods, wares and merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquor, without payment of any license tax or fee whatsoever, subject, however, to the restrictions, limitations, regulations and conditions hereinafter set forth.

(Code 1965, § 12-9.)

A. Upon a person registering for the first certificate to be issued hereunder or for a newly established business, such person shall furnish to the license collector a statement, upon a form provided by the license collector setting forth the following information:

1. The exact nature or kind of business for which a certificate is requested;

2. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;

3. In the event that registration is made for the issuance of a certificate to a person doing business under a fictitious name, the registration shall set forth the names and places of residences of those owning said business;

4. In the event that the registration is made for the issuance of a certificate to a corporation or a partnership, the registration shall set forth the names and places of residences of the officers or partners thereof;

5. In all cases where the amount of business tax to be paid is measured by number of employees, the registration shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the registrant;

6. Any further information which the license collector may require to enable him or her to issue the type of certificate registered for.

7. If the amount of the business tax to be paid by the registrant is measured by number of employees, he or she shall file a statement as set forth in Section 5.04.010.

B. No license certificate shall be issued on any application if the location of the business, trade, profession or occupation is not located in the proper zone as set forth in the zoning ordinance.

C. No license certificate shall be issued on any application until the building has met the requirements of the planning department, building and safety department, the fire department and the police department.

D. No business tax certificate shall be issued on any application for the following businesses until a permit to operate such business has been approved by the city council:

1. Ambulance service, taxicabs and other vehicles for hire,

2. Automobile wrecking yards,

3. Circus, carnivals and side shows,

4. Dancing where alcoholic beverages are sold,

5. Detective agencies and private patrol services,

6. Massage parlors,

7. Recycling and reclamation centers,

8. Outdoor vending of fruits and vegetables,

9. Any business not specifically listed in this section;

E. The license collector shall not issue to any such person another certificate for the same or any other business, until such person shall have furnished to him or her the statement and paid the business tax as herein required.

(Code 1965, § 12-10.)

In all cases, the registrant for the renewal of a business license certificate shall submit to the license collector for his or her guidance in ascertaining the amount of the business tax to be paid by the registrant, a statement, upon a form to be provided by the license collector, setting forth such information concerning the registrant's business during the preceding year as may be required by the license collector to enable him or her to ascertain the amount of the business tax to be paid by said registrant pursuant to the provisions of this chapter.

(Code 1965, § 12-11.)

A. A business tax certificate issued under the provisions of this chapter shall contain the following information:

1. The name of the person to whom the certificate is issued;

2. The name and type of business certified;

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

4. The date of the expiration of such certificate;

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

B. Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the business tax is measured by the gross receipts from the operation of such items, the license collector may issue only one certificate; provided, that he or she may issue for each tax period for which the business tax has been paid one identification sticker, tag, plate, or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.

(Code 1965, § 12-12.)

A. No statement 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.

B. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the license collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the license collector to examine said records at reasonable times and places.

(Code 1965, § 12-13.)

It is unlawful for the license collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever, the business affairs, operations or any information filed hereunder for the purpose of obtaining a business certificate, or to permit any statement or registration or copy of either or any records thereof to be examined by any person; provided, that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;

B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the city;

D. The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; provided further, however, that the city attorney approves each such disclosure and that the license collector may refuse to make any disclosure referred to in this paragraph when in his or her opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom certificates have been issued, and the general type or nature of their business;

F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes, or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the city.

(Code 1965, § 12-14.)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefrom made by the license collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to register for a certificate, the license collector may determine the amount of business tax due from such person by means of such information as he or she may be able to obtain.

B. If the license collector is not satisfied with the information supplied in statements or registrations filed, he or she may determine the amount of any business tax due by means of any information as he or she may be able to obtain.

C. If such a determination is made, the license collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Banning, California, prepaid, certified mail with requested return of delivery receipt, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the license collector for a hearing on the amount of the business tax. If such application is made, the license collector shall cause the matter to be set for hearing within fifteen days before the city council. The license collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Code 1965, § 12-15.)

A. Any person aggrieved by any decision of the license collector or of any other officer of the city made pursuant to the provisions of this chapter may appeal therefrom to the council within fifteen days after notice thereof by filing with the city clerk a written notice of appeal, briefly stating in such notice the grounds relied upon for appeal. If such appeal is made within the time prescribed, the city clerk shall cause the matter to be set for hearing before the council within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten days' notice in writing of the time and place of hearing. The findings and determination of the council at such hearing shall be final and conclusive, and within three days after such findings and determination are made, the city clerk shall give notice thereof to the appellant.

B. In the event no appeal is taken by the permittee, the decision of the license collector shall become final and conclusive on expiration of the time fixed in this section for appeal.

(Code 1965, § 12- 16.)

In addition to all other power conferred upon him or her, the license collector shall have the power, for good cause shown, to extend the time for filing any required statement or registration for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that six percent simple interest shall be added to any tax determined to be payable.

(Code 1965, § 12-17.)

No certificate issued pursuant to this chapter shall be transferable; provided, that where a certificate is issued authorizing a person to transact and carry on a business at a particular place, such certificate holder may upon application therefor and paying a fee of five dollars have the certificate amended to authorize the transacting and carrying on of such business under said certificate at some other location to which the business is or is to be moved. Provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation and herein defined to be a person are regarded as having the final or ultimate ownership of such corporation or other entity. Any additional amendment to the business tax certificate such as name changes, etc., shall be made upon application therefor accompanied by a payment of five dollars for each such amendment.

(Code 1965, § 12-18.)

A duplicate certificate may be issued by the collector to replace any certificate previously issued hereunder which has been lost or destroyed upon the certificate holder filing statement of such fact, and at the time of filing such statement paying to the collector a duplicate business tax fee of five dollars.

(Code 1965, § 12-19.)

A. Any certificate holder transacting and carrying on business at a fixed place of business in the city shall keep the certificate posted in a conspicuous place upon the premises where such business is carried on.

B. Any certificate holder transacting and carrying on business, but not operating at a fixed place of business in the city, shall keep the certificate upon his person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued.

D. No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the collector, or to give away, sell, or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.

(Code 1965, § 12-20.)

Unless otherwise specifically provided, all annual business taxes shall be due upon commencement of business and payable upon application and annually thereafter. Business taxes for periods other than the annual period are payable in advance on the first day of business and thereafter on the first day of each applicable period.

(Code 1965, § 12-21.)

Where the period of time for which the business tax applies is not specified, the letter "A" following the tax shall indicate an annual rate; the letter "D" shall indicate a daily rate.

(Code 1965, § 12-30.)

A. For failure to pay a business tax when due, the collector shall add the following penalties: Ten percent of the business tax on the first day of the month following the due date; fifteen percent on the first day of the second month, and twenty-five percent on the first day of the third month; and twenty-five percent on the first day of each succeeding month; provided, that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the business tax due.

B. When the last day of the month in which the business tax is due falls on a Saturday, Sunday, or state or national holiday, payment of the business tax due may be made without penalty on the first working day of the succeeding month. Penalties in such cases shall attach on the second working day of the succeeding month.

C. For the purposes of this chapter, postmarks shall be accepted as the date of payment made provided the transmitting envelope contains a postage cancellation not later than 12:00 P.M. on the due date.

D. No certificate or sticker, tag, plate, or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of registering therefor, is indebted to the city for any delinquent business taxes.

(Code 1965, § 12-22.)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the license collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the license collector on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim and when he or she determines that an overpayment has been made, the license collector may refund the amount overpaid.

(Code 1965, § 12-23.)

The license collector may make administrative decisions approved by the city attorney not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(Code 1965, § 12-24.)

A. It shall be the duty of the license collector, and he or she is directed, to enforce each and all of the provisions of this chapter, and the police department shall render such assistance in the enforcement hereof as may from time to time be required by the license collector or the city council.

B. The license collector in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C. The license collector and each and all of his assistants and any law enforcement officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be certified herein, and demand an exhibition of its certificate. Any person having such certificate theretofore issued, in his possession or under his or her control, who willingly fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the license collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Code 1965, § 12-25.)

The amount of any business 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 said city in any court of competent jurisdiction for the amount of any delinquent business tax and penalties.

(Code 1965, § 12-26.)

The conviction and punishment of any person for engaging in any business without first obtaining a certificate to conduct such business shall not relieve such person from paying the business tax fee due and unpaid at the time of such conviction, nor shall the payment of any business tax fee prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed hereunder 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 hereof. The procedures provided in this chapter are in addition to all other remedies and cost recovery options available to the city by law or in equity, including, but not limited to, those provided in Chapter 1.32 of this Code.

(Code 1965, § 12-27.)

(Ord. No. 1598, § 7, 2-27-24)

A. References to a license or business license in other chapters of the city Municipal Code shall be understood to refer to the business tax certificate in this chapter and references to license collector or tax administrator shall be understood to refer to the license collector or his or her authorized representatives.

B. Neither the adoption of the ordinance codified in this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

C. Where a license for revenue purposes has been issued to any person by the city and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for said business by this chapter shall not be payable until the expiration of the term of such unexpired license.

(Code 1965, § 12-28.)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the certificate or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

(Code 1965, § 12-29.)