Chapter 5.16 — LICENSE REQUIREMENTS

There are imposed upon the businesses, trades, professions, callings and occupations specified in this title license taxes in the amounts prescribed as set forth in Chapter 5.20 of this title; and 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 license from the city so to do or without complying with any and all applicable provisions of this chapter.

(Ord. 72 §5, 1946).

Every person required to have a license under the provisions of this chapter shall make application for the same to the tax collector; and upon the payment of the prescribed tax, the tax collector shall issue to such person a license which shall contain:

A.

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

B.

The business license;

C.

The place where such business is to be transacted;

D.

The date of the expiration of such license; and

E.

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

(Ord. 72 §8, 1946).

A.

Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts or number of vehicles used, such person shall furnish to the tax collector, for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form provided by the tax collector, sworn to before a person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary properly 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 based upon the gross receipts or number of vehicles used in his business he shall estimate the gross receipts or number of vehicles used in his business for the period to be covered by the license to be issued. Such estimate, if accepted by the tax collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such license was issued, furnish the tax collector with a sworn statement, upon a form furnished by the tax collector, showing the gross receipts or number of vehicles used in such business during the period of such license; and the license tax for such period shall be finally ascertained and paid in the manner provided by this title 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 tax 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 this title.

(Ord. 72 §9, 1946).

All licenses must be kept and posted in the following manner:

A.

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

B.

Any license transacting and carrying on business, but not operating at a fixed place of business in the city, shall keep the license upon his person at all times while transacting and carrying on such business.

(Ord. 72 §18, 1946).

No license issued pursuant to this title shall be transferable; provided, that 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 of one dollar have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.

(Ord. 72 §15, 1946).

Any person or business, or multiple entity (except for card rooms) conducting multiple types of businesses, or multiple separate businesses at a single location (except for card rooms) shall only be required to obtain one business license. The type of license to be obtained shall be based on the principal type of business conducted at the particular location. If the principal type of business is one for which the license fee is based upon gross receipts, the gross receipts of all businesses under common ownership at the same general location will be taken into account in calculating the fee.

(Ord. 525 §2, 1992).

A duplicate license may be issued by the tax collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the tax collector a duplicate license fee of one dollar.

(Ord. 72 §17, 1946).

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

(Ord. 72 §16, 1946).

In all cases, the applicant for the renewal of a license shall submit to the tax 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 tax collector, 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 tax collector, to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this title.

(Ord. 72 §10, 1946).

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Corning, California, postage prepaid, addressed to such person at his last known address.

(Ord. 72 §13, 1946).