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Earlier editions: 2026-09

Title 5 — BUSINESS LICENSES, TAXES AND REGULATIONS›Division I — BUSINESS LICENSE TAX

Brisbane Municipal Code Ch. 5.16 Application and Issuance

Brisbane Municipal Code · 2026-10 edition · updated 2026-10-04 · Brisbane

Cite as: Brisbane Municipal Code Chapter 5.16 · Text as of 2026-10-04

5.16.010 - Application required.

Every person required to have a license under the provisions of Chapters 5.04 through 5.24 shall make application for the same to the license collector.

(Ord. 232 § 4-1, 1977).

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5.16.020 - Statements—Original licenses.

A. Upon a person making application for the first license to be issued pursuant to Chapters 5.04 through 5.24 or for a newly established business, in all cases where the amount of the license tax to be paid is measured by gross receipts, such person shall furnish to the license collector for his ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the license collector, sworn to before a person authorized to administer oaths, setting forth such information as may be required, and as may be necessary to determine the amount of the license tax to be paid by the applicant.

B. If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate if accepted by the license collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, that the amount of the license tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the license collector with a sworn statement upon a form furnished by the license collector, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by Chapters 5.04 through 5.24 for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first license was issued.

C. The license collector shall not issue to any such person another license for the same or any other business until such person shall have furnished to him the written statement and paid the license tax as required in Chapters 5.04 through 5.24.

(Ord. 232 § 4-2, 1977).

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5.16.030 - Statements—Renewal license.

In all cases the applicant for the renewal of a license under Chapters 5.04 through 5.24 shall submit to the license collector, for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the license collector, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant's business during the preceding year as may be required by the license collector to enable him to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of Chapters 5.04 through 5.24.

(Ord. 232 § 4-3, 1977).

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5.16.040 - Statements—Conclusiveness—Information confidential.

A. No statements made pursuant to Chapters 5.04 through 5.24 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 under Chapters 5.04 through 5.24. Such statement and each of the several items therein contained shall be subject to audit and verification by the license collector, his deputies or authorized employees of the city, who are authorized to examine, audit and inspect such books and records of a licensee or applicant for a license, as may be necessary in their judgment to verify or ascertain the amount of license tax due.

B. All licensees, applicants, for licenses and persons engaged in business in the city are required to permit an examination of such books and records for the purpose of Chapters 5.04 through 5.24.

C. The information furnished or secured pursuant to this chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a violation of this code.

(Ord. 232 § 4-4, 1977).

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5.16.050 - Statements—Failure to file.

If any person fails to file any statement required under this chapter within the time prescribed, or, if within five (5) working days after demand therefor made by the license collector he fails to file a corrected statement, the license collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain. 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 the city, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) 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 license tax. If such application is made, the license collector shall cause the matter to be set for hearing within five (5) working days, before the city council. The license collector shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The city 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.

(Ord. 232 § 4-5, 1977).

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5.16.060 - License—Issuance.

All applications for the issuance of a license are to be referred to the license collector of the city, and he shall have the power in the first instance to determine the merits of such applications and to approve or reject same. If he finds that the application should be approved, he shall issue to the applicant a license. If, after investigation, the license collector determines that the license if issued would violate the provisions of Chapters 5.04 through 5.24, the license will not be issued. Said refusal shall be in writing directed to the applicant with a copy to the city council, setting forth in general the reason for the refusal. The applicant shall have the power of appeal to the city council, as provided in Section 5.16.130.

(Ord. 232 § 4-6, 1977).

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5.16.070 - License—Form.

Every person required to have a business license under Chapters 5.04 through 5.24 shall make application for the same to the license collector of the City, and upon payment of the prescribed fee, the license collector shall make the necessary investigation following which he shall issue, where appropriate, a license to the person which shall contain:

A. The name of the person to whom the license is issued;

B. The business licensed;

C. The place where such business is to be carried on;

D. The date of the expiration of such license;

E. The receipt for the amount of money paid for said license; and

F. Such other information as the license collector shall determine.

(Ord. 232 § 5-1, 1977).

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5.16.080 - License—Posting or carrying required.

A. Every person having a license under the provisions of Chapters 5.04 through 5.24, and carrying on a business at a fixed place of business, shall keep such license posted and exhibited while in force, in some conspicuous part of the place of business.

B. Every person having such license, and not having a fixed place of business, shall carry such license or permit with him at all times while conducting the business for which the license or permit was issued.

(Ord. 232 § 4-17, 1977).

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5.16.090 - License—Transferability.

No license or permit issued under any provision of Chapters 5.04 through 5.24 shall be in any manner transferred or assigned, or authorize any person other than the person named in the license, to carry on the business therein named, or to transact such business in any place other than the place or location therein named, without the written consent of the city council endorsed thereon. At the time such license or permit is assigned or transferred, or the place or location for the carrying on of such business is changed, the person applying for such transfer or change shall pay to the license collector a fee of five dollars ($5.00) for each assignment or transfer.

(Ord. 232 § 4-18, 1977).

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5.16.100 - License—Issuance of duplicate when lost.

The license collector shall make a charge of five dollars ($5.00) for each duplicate license issued to replace any license issued under the provisions of Chapters 5.04 through 5.24, which has been lost or destroyed; the applicant shall make satisfactory proof of such loss.

(Ord. 232 § 4-16, 1977).

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5.16.110 - Affidavits, statements or certificates not conclusive.

No affidavit, statement or certificate required under any provision of Chapters 5.04 through 5.24 shall be conclusive upon the City or any department, bureau, officer or agent thereof. Whenever the license collector has reason to believe that such affidavit, statement or certificate does not set forth the true facts required by Chapters 5.04 through 5.24, the license collector may withhold the issuance of a license therefor until such time as the applicant furnishes satisfactory evidence of the truth of such statement, affidavit or certificate.

(Ord. 232 § 4-10, 1977).

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5.16.120 - License—Revocation.

If the license collector has reason to believe that any such statement, affidavit or certificate upon which any license or permit has been issued does not set forth the true facts called for under this chapter, and if within five (5) days after demand had been made therefor the true facts are not furnished, the license collector shall have the power to issue an order to show cause based upon five (5) days' written notice to such licensee, at a time and place fixed in the notice, why the license shall not be revoked, or why a fee, to be determined by the license collector, and specified in the notice, should not be fixed for the licensee. The license collector shall have full power to hear the matter and his determination thereof shall be subject to review by the city council and the applicant shall be entitled to appeal the determination of the matter to the city council.

(Ord. 232 § 4-11, 1977).

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5.16.130 - Appeal to council.

The licensee may appeal in writing to the council within ten (10) days after the rejection of any application or permit by the license collector. The council shall forthwith set the matter for hearing and cause notice of the time and place thereof to be given to the applicant not less than five (5) days prior to the hearing. At the hearing the applicant shall appear and offer evidence in support of his application. At the hearing, the council shall have power to confirm, modify, or correct the determination of the license collector in any regard, and, if proper showing is made entitling the application to a license or permit, shall determine the proper fee to be charged and shall forthwith give written notice to the licensee of the determination and the amount of the fee.

(Ord. 232 § 4-12, 1977).

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5.16.140 - Decisions final.

A. The decision of the license collector in the absence of an appeal to the city council, and the decision of the city council, in an appeal, shall be final and conclusive upon any and all persons affected thereby. Any fee finally determined shall be due and payable, together with any penalties that may .be due thereon; provided, however, that if the fee shall be fixed in accordance with the original statement of the licensee, then no penalty shall attach to such fee by reason of any delinquencies.

B. If any such license shall have been revoked, neither the holder thereof, nor any person acting for him directly or indirectly, shall be entitled to another license to carry on the same or any similar business within the city unless the application for such license is approved by the city council. If the city council approves the application for such license, further license applications may be made directly to the license collector.

(Ord. 232 § 4-13, 1977).

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5.16.150 - Administering oaths.

The license collector and the council shall have the power to administer oaths, certify to all official acts and issue subpoenas for and to require the attendance of witnesses and the production of records and documents upon any hearing provided under Chapters 5.04 through 5.24. The license collector shall have the power to administer oaths in the execution of any affidavit, statement or certificate herein required.

(Ord. 232 § 4-14, 1977).

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5.16.160 - Serving of notices.

Any notice required under Chapters 5.04 through 5.24 to be given shall be deemed to have been served when the same has been deposited in the United States mail enclosed in a sealed envelope, postage prepaid, addressed to such person at his place of business as the address of the same appears in the records of the license collector, and if no such address appears then to his last known address, and if there is no last known address, then addressed to him at the City Hall, City of Brisbane.

(Ord. 232 § 4-15, 1977).

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