Earlier editions: 2026-09
Title 5 — BUSINESS LICENSES AND REGULATIONS›Chapter 5.04 — BUSINESS LICENSE TAX – ALL BUSINESSES
Cudahy Municipal Code Art. III Procedure for Application
Cudahy Municipal Code · 2026-10 edition · updated 2026-10-05 · Cudahy
Cite as: Cudahy Municipal Code Article III · Text as of 2026-10-05
5.04.130 Application required.¶
Each applicant for a business license, whether new or renewed, shall file a written statement with the director upon forms provided by the director. The application shall indicate:
(1) The name of the person to whom the license is issued;
(2) The business activity to be conducted;
(3) The location of the business;
(4) The names, addresses and telephone numbers of the officers or other principals of the business;
(5) Sufficient information to allow computation of the business tax due including, in the case of an application for renewal of a license or for a new license to a person who was issued a license for the same business for the previous year, a report of the gross receipts for the previous year; and
(6) Such other information as the director deems necessary for the enforcement of the provisions of this chapter. (Ord. 505 § 1. 2002 Code § 6-3.1).
5.04.140 Investigation upon application and notice of change of address.¶
(1) When necessary, the director shall refer an application or a notice of changed or new addresses to the appropriate city officers for determination as to whether the proposed business activity and the premises in which it is to be conducted comply with applicable laws and regulations. In the event it is determined that the proposed activity may not be maintained in compliance with the law, the director shall so inform the applicant and no new or renewed business license may issue.
(2) The planning director may authorize the sheriff to perform a background investigation of the applicant in appropriate instances. (Ord. 531 § 1; Ord. 505 § 1. 2002 Code § 6-3.2).
5.04.150 Director to administer.¶
(1) Determination of Business Classification. The determination of the class of business in which an applicant for a business license is deemed to be engaged under this title shall be made by the director.
(2) Application for Reclassification. In the event an applicant disagrees with the determination of the director as to the class of business in which the applicant is engaged, the applicant may file an application for reclassification with the director, on the form prescribed by the director. The application shall set forth with specificity the facts upon which it is based. Upon receipt of a reclassification application, the director shall investigate and review the matter and shall either affirm the original classification or assign a new classification and shall notify the applicant of the decision in writing.
(3) Limitation on Applications. The director may refuse to accept an application for reclassification from an applicant who has applied for reclassification within the previous 12 months if the application fails to state material and relevant facts which were not and could not have been presented in the previous reclassification application.
(4) Finality of Director’s Determination. The decision of the director on an application for reclassification shall be final.
(5) Apportionment Guidelines. The director, in consultation with the city attorney and the city manager, may promulgate guidelines to assist licensees which conduct business both inside and outside the city in calculating the portion of their activities subject to the tax imposed by this title.
(6) Rules, Regulations and Conditions. The director, in consultation with the city attorney and the city manager, may adopt any other rules or regulations, and may condition the issuance of certain licenses, as necessary or desirable for the enforcement of this title. (Ord. 505 § 1. 2002 Code § 6-3.3).
5.04.160 Grounds for denial.¶
The director shall not approve an application for a business license for business activities if any of the following findings are made:
(1) The building, structure, premises, or the equipment used to conduct the business activity fails to comply with all applicable health, zoning, fire, building and safety laws and regulations.
(2) The applicant has knowingly made any false, misleading or fraudulent statement of material fact in the application for the business license or in any report for statement required to be filed with the director.
(3) The business is prohibited by any federal, state or local law or regulation, or prohibited in the particular location or zone by any law or regulation.
(4) The applicant is found to have committed a crime involving moral turpitude which is substantially related to the business activity for which the license is being sought.
(5) The applicant is in violation of a provision of the Cudahy Municipal Code or owes taxes, fees or penalties pursuant to this chapter or any other provision of the Cudahy Municipal Code.
(6) The establishment of the business will be detrimental to the public peace, health, safety or welfare of the community.
(7) The application is for renewal or for a new license of the period immediately following a period during which the applicant was licensed for the same business or activity and any ground for revocation as set forth in CMC 5.04.210 exists. (Ord. 505 § 1. 2002 Code § 6-3.4).
5.04.170 Effect of business license denial.¶
(1) Limitation on New Applications. If an applicant’s business license application for a particular business activity has been denied, the director shall not process a new application by that applicant for that business activity for a 12-month period after the denial unless the director determines that the reason for the denial has been cured and no longer exists.
(2) Appealability. The denial of an application by the director may be appealed to the city council pursuant to CMC 5.04.290. (Ord. 505 § 1. 2002 Code § 6-3.5).
5.04.180 Issuance of business licenses.¶
(1) Form of License. All business licenses shall be prepared and issued under the direction of the director. Each license shall state the following information upon its face:
(a) The name of the person to whom it is issued;
(b) The business activity to be conducted;
(c) The location of the business;
(d) The expiration date of the license; and
(e) Such other information as the director deems necessary.
(2) Duplicate License Fees. A duplicate license may be issued by the director to replace any license previously issued which has been lost or destroyed, upon application therefor, the filing of an affidavit or declaration attesting to such fact, and payment to the director of a fee of $2.00. The fee set forth in this subsection may be changed by resolution of the city council.
(3) Terms of Business Licenses. Each business license shall expire annually on the anniversary of its issuance. The director may issue licenses for either shorter or longer periods for any licensee or any class of licensee if necessary or desirable to ensure collection of the tax or to increase the efficiency of its administration.
(4) Payment. Unless otherwise specifically provided, all annual license taxes shall be due and payable in advance in full on the first day of the month following the date of expiration of the preceding license. Except as otherwise provided to the contrary for a particular business or activity in Chapter 5.08 CMC, quarterly payments shall be made on the first day of the first, fourth, seventh and tenth months of the license term. Quarterly payments may be made only during the 12-month period following the issuance of the initial license. Every new business shall file an application for a business license and pay the tax due prior to the first day of operation.
(5) Transferability of Business or Business Licenses. No business license issued under this title may be transferred or assigned by a licensee to any other person. No licensee may transfer or assign the business or activity which is the subject of the license to another person without the prior written consent of the city. The director may require the transferee or assignee to apply for a new license pursuant to the provisions of this title. No license may issue to the transferee or assignee until all outstanding taxes owed by the transferor or assignor pursuant to this title are paid.
(6) Change of Address. A licensee who changes his or her place of business or who locates a business previously operated without a fixed place of business may, upon application therefor and paying a fee of $5.00 or such other amount as is hereafter fixed by resolution of the council, have the license amended to reflect the new address. (Ord. 505 § 1. 2002 Code § 6-3.6).
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