Colusa Municipal Code § 10-2 Licenses required

Footnotes:

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1 ;l For state law authorizing city to license for purposes of revenue and regulation, see Gov. C., § 37101. As to authority of city to license in the exercise of the police power and for purpose of regulation, see B. & P. C., § 16000. As to licensing by cities generally, see B. & P. C., §§ 16000 to 16003. As to dog licenses, see § 4-8 of this Code. As to bicycle licenses, see § 5-1. As to finance and taxation generally, see ch. 8.

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

Business. Professions, trades and occupations and every kind of calling carried on for profit or livelihood.

Business by vehicle. The business of running, driving or operating any vehicle, automobile truck, automobile tank, wagon or any vehicle used for transportation, selling, collection or the delivery of goods, wares, merchandise or other personal property of any kind from a vehicle, either as a principal business or in connection with any other business or of soliciting for work, labor or services to be performed upon the public streets in or from a vehicle, or to be performed upon the public streets in or from a vehicle, or to be performed on goods, wares, merchandise, clothiers or other personal property to be taken for such purpose to a plant or establishment inside or outside the city. This definition shall not be deemed to apply to the delivery of goods to persons operating such vehicle together and in conjunction with a fixed place of business within the city for which such business a license tax is paid pursuant to the provisions of this chapter. This definition shall not be construed as imposing a tax upon vehicles, but as a method of classification of businesses and distinguishing between persons maintaining a fixed place of business in the conduct of which a vehicle is used and persons maintaining a business in the conduct of which vehicles are used, but who do not have a fixed place of business in the city.

Fixed place of business. The premises within the city where a business is continuously conducted from day to day and regularly kept open for the purposes of such business, and is intended to and shall include apartment houses, auto courts, hotels, inns, motels, motor courts, group residences and trailer parks. The term "regular place of business" shall have the same meaning as "fixed place of business."

Gross receipts. The total amount of sale price of all sales and the total amount charged or received for the performance of any act, service or employment, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credit and property of any kind or nature, and any amount fro which credit is allowed by the seller to the purchaser without materials used, labor or service costs, interest aid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales, any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser and such art of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.

Junk dealer. Any person engaged in and carrying on the business of buying and selling, at either wholesale or retail, or who does business by vehicle for the purpose of buying and selling any old rags, sacks, bottles, cans paper, metals or other articles of junk.

Licensee. Any person to whom a license has been issued pursuant to the provisions of this chapter.

Pawnbroker. A person engaged in conducting, managing or carrying on the business of loaning money for himself or for any other person upon personal property, personal security, pawns or pledges, or the business of purchasing articles of personal property and reselling or agreeing to resell such articles to the vendors or their assignees at prices agreed upon at or before the time of such purchase.

Pawnshop. Any room, store or place in which the business of a pawnbroker is engaged in, carried on or conducted.

Peddler. Any hawker, vendor or other person who goes from house to house, place to place or in or along the streets within the city, selling and making immediate delivery, or offering for sale and immediate delivery, any goods, wares, merchandise or anything of value in the possession of the peddler, to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities.

Person. All domestic and foreign corporations associations, syndicates, joint stock corporations, partnerships of very kind, clubs, societies and individuals transacting and carrying on any business in the city.

Retail business. Every business conducted for the purpose of selling or offering to sell any goods, wares or merchandise, other than as a part of a "wholesale business," as defined in this section.

Streets. All streets, avenues, highways, alleys, courts, lanes, places squares, curbings, sidewalks and other public ways in the city which have been, or may hereafter be, dedicated as such, or which, though not dedicated, are open to public use.

Solicitor. Every agent, canvasser or other person who travels from place to place or house to house and solicits or takes orders from, or canvasses for, or makes demonstrations of, any goods, wares, merchandise or things or articles of value, or advertising, or for services to be performed in the future, or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs; provided, that this definition shall not include persons engaged in any wholesale business who sell to, or solicit orders for merchandise from, merchants who are engaged in a retail business buying goods, wares, merchandise or other personal property for purposes of resale thereof in the same form or condition as when purchased.

Transient business. Every business not conducted at a "fixed place of business" or at a "regular place of business," as such terms are defined in this section, whether the person conducting such transient business is, or is not, a resident of the city.

Wholesale business. Every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retail merchants for resale at retail to the trade by the retail merchants in the same form or condition as the same were in at the time of the sale thereof to the retail merchant.

(Ord. No. 252, § 1; Ord. No. 393, § 1.)

This chapter is enacted to raise revenue for municipal purposes as well as to provide additional authority to regulate businesses.

(Ord. No. 393, § 2.)

There are hereby imposed, upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so without complying with all applicable provisions of this chapter.

This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of this state.

Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of this state shall be liable for payment of the tax imposed by this chapter.

(Ord. No. 252, § 2; Ord. No. 393, § 3, 4.)

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

(Ord. No. 393, § 5.)

The carrying on of any business, trade, calling, profession or occupation without first having procured a license from the city to do so, and without complying with all regulations applicable to such business, trade, calling, profession, or occupation contained in this chapter, shall be deemed a separate violation of this chapter for each day that such business, trade calling, profession or occupation is carried on.

(Ord. No. 252, § 3.)

A separate license shall be obtained for each branch, establishment or location of a business; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishment.

(Ord. No. 252, § 4.)

No bedroom or any place of business licensed, used and occupied as a hotel, inn, rooming house, lodginghouse or boardinghouse shall, for the purpose of this chapter, ever be construed to be a "fixed place of business" or a "regular place of business" for any business other than of such hotel, inn, rooming house, lodginghouse, or boardinghouse. All persons claiming any such room of such hotel, inn, rooming house, lodginghouse or boardinghouse licensed, used and occupied as such shall, for the purposes of this chapter, be deemed to be conducting a transient business, and shall be required to procure a proper "transient license" therefor.

(Ord. No. 252, § 1.)

In the issuance of "transient licenses" and licenses for "fixed places of business" or "regular places of business," no discrimination or distinction shall ever be made against nonresidents of the city in favor of residents of the city. Residents and nonresidents of the city shall be entitled to equal rights in all matters relating to the issuance of licenses.

(Ord. No. 252, § 1.)

It shall be the duty of the license collector to issue a license under this chapter and to state in each license the period of time covered thereby, the name of the person to whom issued, the name of the business licensed, the character of business licensed and the location or place of business where the same is to be carried on.

It shall be the duty of the license collector to report, in writing, to the chief of police, the name, place of business and character of business of all persons to whom any business license is issued for the first time, together with the name of such place of business.

(Ord. No. 252, § 5.)

No license issued pursuant to this chapter shall be transferable except in those cases where a business, to be continued in the same location and in the same form, is sold. In any case where a business is sold and the license proposed to be transferred, the grantee of such business shall present himself to the license collector, and upon payment of a fee, the amount thereof to be determined from time to time by the city council by resolution, the business license clerk shall transfer the business license.

Where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee as decided by city council from time to time by resolution, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved.

(Ord. No. 252, § 6; Ord. No. 393, §§ 6, 7.)

Every person having a license under the provisions of this chapter for carrying on a business at a fixed place of business, shall keep such license posted for exhibition while in force in some conspicuous part of such place of business. Every person having such a license and 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 license when applying for a renewal thereof and whenever requested to do so by any police officer or by any officer authorized to issue, inspect or collect licenses.

(Ord. No. 252, § 7.)

No business shall be conducted at any fixed place of business within any district in the city where such business is prohibited by the Zoning Ordinance of the city, and no license shall be issued for any place of business unless the Zoning Ordinance of the city permits or allows such business to be conducted at the location for which application for a license is made.

(Ord. No. 252, § 1.)

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2 ;l As to zoning ordinance, see Appendix A to this Volume.

Every person engaged in any "transient business" in this city and who has procured a license therefor, shall have the right to sell the goods, wares or merchandise or engage in the business for which such "transient license" was issued at a fixed place of business without procuring any additional license therefor.

(Ord. No. 252, § 1.)

Every person engaging in business at a "fixed place of business" in the city and who has procured a license therefor shall have the right to deliver the goods, wares or merchandise for which such license was issued at any place in the city without producing any additional license therefor.

(Ord. No. 252, § 1.)

The amount of any license fee imposed by this chapter shall be deemed a debt to the city, and any person carrying on any lawful business in the city without having a license from the city to do so shall be subject to any action in the name of the city in any court of competent jurisdiction for the collection of the amount of license fee imposed by this chapter on such business.

(Ord. No. 252, § 8.)

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

(Ord. No. 252, § 9.)

All license fees shall be paid in advance in lawful money of the United States, at the office of the license collector of the city or at such other place as the city council may subsequently designate by resolution or ordinance.

(Ord. No. 252, § 10.)

On the first day of July of each year, every person required to pay a general business license tax under this chapter shall file with the license collector a verified affidavit in writing, showing the gross annual receipts of the business of such person for which a license tax is required to be paid, for the immediately preceding calendar year.

If the business is owned, conducted or carried on by a corporation, such affidavit shall be filed by an authorized representative of the corporation, including its president, vice-president, secretary, assistant secretary, treasurer, chief accounting officer or managing agent.

(Ord. No. 252, § 11.)

(Ord. No. 454, § 1, 4-20-2010)

The license collector or any deputy license collector may, in all cases, examine the books and accounts of any person required to file such affidavit, for the purpose of verifying the same or for the purpose of determining the amount of gross monthly receipts of such person. If any person owning, conducting or carrying on any business in the city and required to file such affidavit, as provided in this chapter, shall fail, neglect or refuse to file any such affidavit with the license collector within thirty days after the same is required to be filed or shall fail or refuse to permit the license collector or any deputy license collector to examine the books and accounts of such business for the purpose of verifying any filed affidavit or determining the amount of gross annual receipts, the license collector shall arbitrarily assess the license tax on such business at the rate of one hundred dollars per quarter, to be prorated at such rate until such affidavit is filed and examination of the books and accounts is permitted.

(Ord. No. 252, § 12.)

All affidavits filed pursuant to the provisions of the two preceding sections shall be confidential and shall not be subject to public inspection. It shall be the duty of the license collector to preserve and keep the affidavits so that the contents thereof may not become known except to the person charged by law with the administration of this chapter, and except when it is necessary to divulge such information for the purposes of enforcing the provisions of this chapter. No license issued shall in any manner indicate thereon the amount of the license tax paid when the amount thereof is established by the amount of gross annual receipts.

(Ord. No. 252, § 13.)

All licenses issued under the provisions of this chapter shall be signed by the city clerk.

(Ord. No. 252, § 15.)

The license collector shall keep in his office a book designated "license record," in which shall be entered the names of all persons to whom a license is issued under the provisions of this chapter, the date of issuance of such license, the nature of the business, show, exhibition or game thereby licensed, the time for which the license is issued, the amount of license tax paid therefor, the location or place of business where the same is to be carried on and the name of such business.

(Ord. No. 252, § 16.)

The license collector shall make diligent effort to discover all persons engaged in conducting or carrying on any business or game or exhibition or exhibiting any show in the city for which a license is required by the provisions of this chapter.

(Ord. No. 252, § 17.)

In addition to the other duties imposed upon them by law, all policemen of the city shall be ex officio license inspectors and shall exercise due diligence to cause the provisions of this chapter to be carried into effect, and shall, upon the request of the city attorney, procure for the city attorney such evidence as he may require for the prosecution of any civil or criminal action brought under the provisions of this chapter.

(Ord. No. 252, § 18.)

Every policeman shall examine and ascertain whether every business, show, exhibition and game requiring a license, which may come to his knowledge, is duly licensed, and shall forthwith report in writing to the license collector the name of any person whom he may discover engaged in, conducting or carrying on any such business or game or exhibiting any such show or exhibition without having the license therefor required by this chapter.

(Ord. No. 252, § 19.)

Against any person who engages in, conducts or carries on any business or game or exhibits any show or exhibition for which a license is required by the provisions of this chapter without procuring such license and paying the prescribed license tax, the city council may at any time direct the city attorney to bring suit in the name of the city for the recovery of such license tax. In such actions for the collection of a license tax hereby imposed, a penalty of ten dollars shall be added to the amount of any judgment recovered by the city, in addition to any other penalty then due or owing imposed by the provisions of this chapter.

(Ord. No. 252, § 20.)

In all suits instituted by the city as provided in the preceding section for the collection or the recovery of any license tax imposed by this chapter, the license collector or the city attorney may make the necessary affidavit for a writ of attachment against the property of the defendant therein, and such writ shall thereupon be issued without any undertaking or other security being given by or on behalf of the city.

(Ord. No. 252, § 21.)

The license year shall be the fiscal year, commencing on the first day of July and ending at Midnight on the thirtieth day of June next succeeding, except for the semiannual period commencing January 1, 1968, and ending June 30, 1968. Annual licenses provided for in this chapter shall be due and payable, and shall constitute a debt due owing to the city, on the first day of July of each fiscal year. Any person doing business for less than the full fiscal year and for which business an annual license fee is provided by this ordinance shall be required to pay the full annual rate; provided that any person commencing any business after January 1 of any fiscal year and for which business an annual license fee is herein provided shall be required to pay only one-half of the full annual rate for the balance of such fiscal year; provided, further, that the license fees for the first semiannual period commencing January 1, 1968, and ending June 30, 1968, shall be one-half of the amount of the license fee herein provided for a full fiscal year, and shall be due and payable and shall constitute a debt due and owing to the city on January 2, 1968.

(Ord. No. 252, § 22.)

For the purpose of issuing semiannual licenses and collecting the semiannual license taxes hereby required the fiscal year of the city is divided into two semi-annual periods as follows:

July, August, September, October, November and December shall constitute the first semiannual period, and January, February, March, April, May and June shall constitute the second semiannual period.

The semiannual licenses provided for in this chapter shall be due and payable and shall constitute a debt due and owing to the city on the first days of July and January fiscal year. Any person doing business for only a portion of a semiannual period and for which business a semiannual license fee is herein provided shall be required to pay the full semiannual rate. (Ord No. 252 §§ 23, 24.)

The monthly licenses provided for in this chapter shall be due and payable and shall constitute a debt due and owing, to the city on the first day of each month. Any person doing business for only a portion of a month and for which business a monthly license fee is provided by this chapter shall be required to pay the full monthly rate.

(Ord. No. 252, § 25.)

The daily licenses provided for in this chapter shall be due and payable to the city each day in advance.

(Ord. No. 252 § 26.)

If any license provided for by this chapter shall remain unpaid for more than thirty days after the same is due, a penalty of ten per cent shall thereupon, at the expiration of such thirty days, attach to the amount of such license and be added to the same and collected by the officer or employee of the city having charge of the collection of licenses. An additional penalty of ten per cent shall attach to and be added for each additional thirty days or fraction thereof from and after the expiration of the first thirty-day period during which the license remains unpaid. Any penalty imposed by this section shall be in addition to any other penalty imposed for a violation of this chapter.

(Ord. No. 252, § 27.)

The provisions of this chapter requiring the payment of a fee shall not be construed as requiring the payment of any such fee by any religious, charitable, social or educational organization, society, lodge, club or corporation which does not contemplate the distribution of gains, profits or dividends to any of the members thereof, and which does not regularly carry on public businesses, activities, public dances, exhibitions, carnivals or public entertainments; provided, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of this chapter requiring such institution or organization to obtain a permit from the city council or proper city officer to conduct, manage or carry on any profession, trade, calling, occupation, business activity, public dance, exhibition, carnival or public entertainment.

(Ord. No. 252, § 28; Ord. No. 277, § 5.)

None of the license fees provided for by this ordinance shall be applied so as to occasion an undue burden upon interstate commerce. In any case where a license fee is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce, he may apply to the city license collector for an adjustment of the fee so that it shall not be discriminatory, unreasonable or unfair as to interstate commerce. Such application may be made before, at or within six months after the time of payment of the prescribed license fee.

(Ord. No. 252, § 29.)

The applicant described in the preceding section shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross value of business and such other information as the city license collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The city license collector shall then conduct an investigation, comparing the applicant's business with other businesses of like nature, and shall make findings of fact from which he shall determine whether the fee fixed by this chapter is unfair, unreasonable or discriminatory as to the applicant's business, and shall fix, as the license fee for the applicant, an amount that is fair, reasonable and nondiscriminatory, or, if the fee has already been paid, shall order a refund of the amount over and above the fee so fixed.

(Ord. No. 252, § 30.)

In fixing the fee to be charged, the city license collector shall have the power to base the fee upon a percentage of gross sales, or any other method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature so long as the amount assessed does not exceed the fees as prescribed by this chapter. Should the city license collector determine the gross sales measure of the fee to be the fair basis, he may require the applicant to submit, either at the time of termination of the applicant's business in the city or at the end of each three-month period, a sworn statement of the gross sales and pay the amount of fee therefore; provided, that no additional fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license as provided in this chapter.

(Ord. No. 252, § 31.)

Any person aggrieved by the action of the city license collector in the assessing of a license fee as provided in this chapter shall have the right of appeal to the city council. Such appeal shall be taken by filing with the city council, within fourteen days after notice of the action complained of has been mailed to such person's last-known address, a written statement setting forth fully the grounds for the appeal. The city council shall set a time and place for a hearing on such appeal and notice of such hearing to be held at a regular council meeting within thirty days of receipt by the city council of notice of appeal, shall be given the appellant. The decision and order of the city council on such appeal shall be final and conclusive.

(Ord. No. 252, § 32.)

Every honorably discharged soldier, sailor or marine from the military or naval service of the United States, who is unable to earn a livelihood by manual labor, may hawk, peddle or vend any kind of goods, wares or merchandise, other than spirituous, vinous, malt or alcoholic liquors, in the city without paying a license tax or obtaining a license therefore, under a permit for that purpose issued by the license collector. The city collector shall issue such permit to any person making satisfactory proof that he is entitled thereto under the provisions of this section; provided, that no such permit shall be issued until the applicant complies with the regulations for soliciting as set forth in this chapter.

(Ord. No. 252, § 33.)

The provisions of this chapter shall not be deemed to include or apply to farmers, poultrymen or horticulturists, who may sell exclusively their own produce. This exemption shall not apply to nurseries or other commercial establishments which buy goods for resale as well as selling their own goods.

(Ord. No. 252, § 34.)

In all cases of doubt as to any applicant being entitled to an exemption from license tax or from the application of any of the provisions of this chapter, the burden of establishing the right to exemption shall be upon the applicant. All applications for exemption in such cases shall be referred to the city council, which shall consider and act upon the same and grant or refuse such exemptions as in the use of its discretion it shall deem just.

(Ord. No. 252, § 35.)

A duplicate license may be issued by the license collector to replace any license previously issued under this chapter which has been lost or destroyed, upon the licensee filing a statement of such fact, and at the time of filing such statement, paying to the license collector a duplicate license fee as decided by city council from time to time by resolution.

(Ord. No. 252, § 36; Ord. No. 393 §§ 8, 9.)

Every person who engages in business at a fixed place of business within the city shall pay a license tax in the amount or at the rate as the city council shall, from time to time, set by resolution.

(Ord. No. 252, § 37; Ord. No. 256, § 1; Ord. No. 258, § 1; Ord. No. 277, §§ 3, 4; Ord. No. 282, § 1; Ord. No. 310; Ord. No. 336; Ord. No. 347; Ord. No. 393, §§ 12, 13.)

(a) The payment of any license fee required by this title, its acceptance by the city, and the issuance of such license to any person shall not entitle the holder thereof to carry on any business called for by the license, unless he has complied with all requirements of this title, or to carry on any business at any location contrary to the city's building and zoning regulations.

(b) Revocation of License Tax Certificate. Any license issued pursuant to the provisions of this title may be revoked by the city council for what it may deem good and sufficient reasons in order to preserve the peace, health, safety or general welfare of the city or upon receiving satisfactory evidence that the licensee thereof has violated any provision of other laws relating to the city, county, state and federal government, or is conducting a business other than that for which licensed. Such revocation shall be made only upon a hearing held before the city council, after ten days written notice to such licensee, stating the grounds of complaint against him and stating the time and place when such hearing will be held. Service of such notice shall be deemed complete by either delivery to the licensee personally, his agenda, or manager, or by certified mail or by posting the notice in a conspicuous place on the premises where such licensee is conducting his business, at least ten days prior to the hearing. Such hearing may be continued from time to time by the city council. The findings and conclusions by the council thereon shall be final and conclusive, with right of appeal by the licensee to any court of competent jurisdiction.

(c) Suspension of License Tax Certificate. The license tax certificate issued to conduct any business may be suspended forthwith with approval by the city council, when such suspension is necessary to preserve the peace, health, safety or general welfare of the city. Such suspension shall not continue for more than thirty days unless within said thirty days a hearing is held by the city council pursuant to subsection "b" in which event such suspension may continue until said hearing has been held and the matter disposed of by the city council.

(Ord. No. 252, § 38; Ord. No. 393, §§ 12, 13.)