Dorris Municipal Code Ch. 5.04 Business Licenses Generally

Sections:

• 5.04.010
• Purpose.
• 5.04.020
• Definitions.
• 5.04.030
• License required.
• 5.04.040
• Separate license for each
• place of business.
• 5.04.050
• Exemptions.
• 5.04.060
• Licens--Application and
• issuance.
• 5.04.070
• Duty of the chief of police
• to make inquiry.
• 5.04.080
• Unlawful business.
• 5.04.090
• License nontransferable.
• 5.04.100
• Clerk's ledger for licenses.
• 5.04.110
• Exhibition of license
• required.
• 5.04.120
• License fees-Payment.
• 5.04.130
• License fees for certain
• businesses designated.
• 5.04.140
• License fees for persons
• without fixed place of
• business.
• 5.04.150
• License fees for businesses
• or occupations not
• specifically enumerated in
• Section 5.04.130.
• 5.04.160
• License fees for persons
• located outside of the city.
• 5.04.170
• Investigative procedures.
• 5.04.180
• Failure to fil_..
• Determination of amount
• do--Hearing.
• 5.04.190
• Civil obligation.
• 5.04.200
• Conviction-Effect on
• debt.
• 46
• 5.04.210
• 5.04.220
• 5.04.230
• 5.04.240
• 5.04.250
• Collection of delinquent
• accounts.
• Report of license collector.
• Duty of officers to enforce.
• Each day separate
• violation.
• Violation-Penalty.

This chapter is enacted for both regulatory and revenue purposes pursuant to the applicable laws of the state of California and all other applicable laws. It requires the registration and licensing of all business not expressly excluded therefrom, and the payment oflicense fees by all businesses not specifically exempted therefrom. (Ord. I55 Ch. I, § I, 1967)

Unless it is apparent from the context that another meaning is intended, the following words, when used in this chapter, shall have the meaning attached to them by the follow- ing: "Advertising vehicle" means the business of operating upon the streets, any wheeled vehicle equipped with music or a musical device, loudspeaker or other device for attracting attention, or who operates upon the streets any wheeled vehicle for advertising purposes, and to which wheeled vehicle there are attached signs, placards, billboards, or other advertising matter. "Business" means professions, trades, lessors and occupations and all and every kind of calling carried on for profits or livelihood where the gross income is one hundred fifty dollars ($1 50.00) per quarter or more.

''Business by vehicle" means the business of running, driving or operating any automobile, automobile truck, automobile tank wagon or any vehicle used for transportation, selling, collection or delivery of goods, wares, merchandise or other personal property of any kind from a vehicle, either as his or her or its 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 on goods, wares, or other personal property to be taken for such purpose to a plant or establishment inside or outside of the city limits. The term shall not be deemed to apply to the delivery of goods, wares or merchandise purchased by retail merchants in the city of Dorris at wholesale prices and delivered to such merchants in the city for resale by them for use or consumption by the public off the premises, nor to persons, firms or corporations operating such vehicles together and in conjunction with a fixed place of business within the city of Dorris for which such business a license fee is paid under other provisions of this chapter. The provisions of this chapter are not to be construed as imposing a tax upon vehicles, but as a method of classification of businesses and distribution between those maintaining a fixed place of business in the conduct of which vehicles are used and those maintaining a business in which vehicles are used but who do not have a fixed place of business in the city. "City" means the city of Dorris. "Engaged in business" means conducting, managing or carrying on of any profession, trade, calling, occupation or commercial enterprise in the city for which a license is required under the provisions of this chapter as 47 owner, officer, agent, manager, employee, servant or lessee of any of them. ''Fortuneteller" means a person who practices or professes to practice, the business or art of astrology, palmistry, phrenology, card reading, fortunetelling, cartomancy, clairvoy- ance, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic or necromancy, or who receives a gift or fee for such practice, or where admission is charged. "Itinerant vendor" means any person who engages in a temporary or transient business in the city, selling goods, wares, merchandise or any other thing of value, with the intention of conducting such business in the city for a period of not more than ninety (90) days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, doorway, vacant lot, building or other place for the exhibition or sale of goods, wares, merchandise or other thing of value. If the place in which a business is rented or leased for a period of ninety (90) days or less, such fact shall be presumptive evidence that the business carried on therein is a transient business. A person or fmn shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer or conducting such temporary business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer. The provisions of this section shall not apply to commercial travelers or selling agents, selling their goods to dealers, whether selling for present or future delivery, by sample or otherwise, nor to persons selling fruits, vegetables, eggs, butter or other farm or ranch products of their own production.

"Licensee" means any person to whom a license has been issued under this chapter. "Medicine show" means the business of dealing in medicines other than as conducted by a regular established drugstore, or peddling the same, or treating diseases of the human body, or calling attention to wares or methods or treatment or advertising the same by use of music, entertainment, speech, or other device. "Peddler" means any 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 possession of the peddler to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities. "Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, corporations, Massachusetts business or common law trusts, societies and individuals engaged in any business, as defined in this section, in the city. "Solicitor" means any person who engages in the business of going from house to house, place to place, or in or along the streets, within the city, selling or taking orders for goods, wares, merchandise, or other things of value for future delivery, or for services to be performed in the future. "Streets" means and includes all streets, avenues, highways, alleys, courts, lanes, places, squares, curbings, sidewalks or other public ways in this city which have been, or may hereafter be dedicated as such, or which though not dedicated, are open to public use. "Within the city" means within the corporate limits of the city as they now exist, or 48 may hereafter be made to exist, by subsequent exclusion or addition. (Ord. 155 Ch. 2, 1967)

It is unlawful for any person to be engaged in business in the city without having an unrevoked license from the city so to do, valid and in effect at the time, and in compliance with any and all regulations of such business contained in this chapter, unless such person is exempt under the provisions of this chapter. No person who is an employee or who is the direct representative of a licensee shall be required to pay a license fee for the doing of any part of the work of such licensee. (Ord. 155 Ch. 2(a), § 1, 1967)

place of business. Separate licenses must be obtained for each branch, establishment or separate place of business in which the business is carried on. (Ord. 155 Ch. 2(a), § 3, 1967)

A. Nonprofit Organizations. The provi- sions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on any business, or require the payment of any license fee from any institution or organization which is con- ducted, 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, firm or corporation; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, reli-

gious or moral subjects whenever the receipts from the same are to be appropriated to any church or school, or to any religious or benevo- lent purpose within the city, nor shall any li- cense be required for the conducting of any entertainment, dance, concert, exhibition or lecture, whenever the receipts from the same are to be appropriated for the purpose and ob- jects for which such association or organization was formed, and from which profit is not de- rived, either directly or indirectly, by any indi- vidual, firm or corporation. Nothing in this chapter contained shall be deemed to exempt any such institutions from complying with the provisions of this chapter requiring such insti- tution or organization to obtain a permit from the city council or proper officer to conduct, manage or carry on any business. B. Interstate Commerce. Every person claiming to be entitled to exemption from pay- ment of any license fee provided for in this chapter upon the grounds that the imposition of such fees casts an unlawful burden upon his or her right to engage in commerce with foreign nations or among the several states or conflicts with the regulation of interstate commerce by the United States, shall file a verified statement with the officer or employee of the city having charge of the collection of licenses, disclosing the interstate or other character of his or her business entitling such exemption. Such state- ment shall state the name and location of the person for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his or her address, the kind of goods, wares, merchandise, or ser- vices to be delivered to performed, the place from which the same are to be shipped or for- warded or the services performed, the method of solicitation or taking orders, the location of 49 any warehouse, factory or plant within the state of California, the method of delivery, the name and location of the residence of the applicant and any other facts necessary to establish such claim of exemption. A copy of the orderblank, contract, form, or other papers used by such persons in taking orders shall be attached to the affidavit. If it appears that the applicant is enti- tled to such exemption, such applicant shall be issued a free license. C. Disabled Veterans. Disabled war veterans shall be entitled to receive a free license for peddling or soliciting, provided that such persons first exhibit to the chief of police evidence of such character as shall satisfy the collector that the veteran applying therefor has received an honorable discharge from the United States service, and of service-connected disability. Applicants for free licenses under this section shall be required to comply with all other provisions of this chapter pertaining to the licensing of peddlers or solicitors. D. Farmers and Poultrymen. The provisions of this chapter shall not be construed as requiring farmers, poultrymen or horticulturists residing and doing business in Siskiyou County to procure a license hereunder for the privilege of selling exclusively their own products. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own produce. E. Council Discretion. In all cases of doubt as to any applicant being entitled to an exemption from any license tax, or from the application of any of the provisions of this chapter, the burden of establishing the right of such 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 exemption as in the use of its discretion it shall deem just. In the event the city council refuses an exemption, the applicant therefor shall be entitled to a hearing before the council upon request therefor, at which time the council shall review the matter. (Ord. 155 Ch. 2(b), §§ 1-5, 1967)

issuance. A. Every person required to have a license under the provisions of this chapter shall make application for the same to the city clerk, and upon payment of the prescribed tax, the city clerk shall issue to such person a license which shall contain: (1) the name of the person to whom the license is issued; (2) the business licensed; (3) the place where such business is to transacted and carried on; (4) the date of the expiration of such license; and (5) such other information as may be necessary for the enforcement of the provisions of this chapter. B. The city clerk must affiX his or her official seal to, number and sign all licenses. (Ord. 155 Ch. 2(a), § 6, 1967)

make inquiry. It shall be the duty of the chief of police and all police officers of the city to make diligent inquiry as to all persons in this city liable to pay a license as provided in this chapter. (Ord. 155 Ch. 2(a), § 10, 1967)

The issuance of a license under this chapter shall not entitle the licensee to engage in any business which for any reason is in 50 violation of any law or chapter. (Ord. 155 Ch. 2(a), § 4, 1967)

No license hereunder shall be transferred or assigned, nor shall such license be construed as authorizing any person other than the licensee, to engage in the licensed business. (Ord. 155 Ch. 2(a), § 5, 1967)

The city ·clerk shall keep in his or her office a ledger in which he or she shall keep the account of all matters pertaining to the licenses mentioned in this chapter. (Ord. 155 Ch. 2(a), § 8, 1967)

required. Every person having a license under the provisions of this chapter for engaging in business at a fixed place of business, shall keep such license posted for exhibition while in force in some conspicuous place in his or her place of business. Every person having such a license, and not having a fixed place of business, shall carry such a license with him or her at all times while carrying on the business for which the same was granted. Every person having a license shall produce and exhibit the same, when applying for a renewal thereof, and whenever requested to do so by any police officer or any person authorized to issue or inspect licenses or collect license fees. (Ord. 155 Ch. 2(a), § 13, 1967)

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License Fees-When Due. The annual license fees in this chapter provided shall be due and payable to the city on the first day of July of each year, and delinquent thirty (30) days thereafter. The quarterly license fees in this chapter provided shall be due and payable to the city on the first days of January, April, July and October of each year, and delinquent thirty (30) days there- after. B. License Fees-Prorating and Tempo- rary. In all cases, the license fee shall be pro- rated as of the first day of the month in which the profession, trade, calling, occupation or business within the city for a period less than three months of any calendar year shall, in those instances in chic a license fee in excess of a quarterly fee has been paid in accordance with the provisions of this chapter may, at the discretion of the city clerk, be entitled to a refund of that portion of the fee in excess of a quarterly fee. A request for such refund shall be submitted to the city clerk in writing, setting forth the pertinent facts and shall be verified by the claimant. C. Monthly and Daily Licenses. The monthly licenses in this chapter provided shall be due and payable to the city on the first day of each month, and delinquent five days hereafter. Likewise, daily licenses shall be due and payable to the city each day in adva·nce. (Ord. 155 Ch. 2(b), §§ 7-9, 1967) D. All fees listed herein, pro-ration, due dates, and categories of businesses, pro- fession, or callings, may be changed by resolution of the city council. Fees set by resolution may include late charges, penalties for bad check payments, and additional fees, charges, or penalties if an account is sent to another agency for collection. (Ord 155, Ch. 2(b), § 10, 2001) 51

businesses designated. A. The amount of license fees to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business designated in this section are fixed and established as hereinafter designated and as herein provided. Such license fees shall be paid by every person engaged in carrying on or maintaining any such profession, trade, calling, occupation or retail or wholesale business in the city. B. As used in this section and parts thereof, the term "employee" means all persons engaged in the operation or conduct of any business, whether as owner, any member or the owner's family, partner, agent, manager, solicitor, and any and all other persons employed or working in such business. C. As used in this section and parts thereof, in determining the number of employees for the purpose of fixing the license tax due under this chapter, the employer shall take the number of employees earning wages during pay periods ending the nearest fifteenth day of each month as shown by Form DE3 of the State of California, Department of Employment, or other form which may hereafter be adopted for reporting payments due under the unemployment Insurance Act for each month on the previous calendar year, adding the same and dividing by twelve (12); if the employer has been in business less than one year, he may use the average number of employees as shown by such form for the last quarter; if the employer has not previously engaged in business, he may estimate the average number of employees who will be employed by him during the remainder of the calendar year

( D. The license fees for the enumerated businesses, professions, callings, etc., shall be set by resolution per 5.04.120.D: I. Retail and Wholesale Sales and Miscellaneous. For every person carrying on specifically licensed by other subdivisions of this section or of this code. 2. Manufacturers and Processors. For each person c&rrying on a business consisting mainly of manufacturing, packing, proc- essing, canning or fabricating any goods, wares, merchandise or produce. 3. Business and Professions Enumerated. For conducting, managing, carrying on or engaging in any business, profession or occupation enumerated in this subdivision, and having a fixed place of business in the city. Accountant Advertising agent Appraiser Architect Artist Assayer Attorney and counselor at law Auditor Bacteriologist Bail bond broker B I ueprinter Resident book agent Broker or commission agent Chemist Certified public accountant Chiropodist Chiropractor Civil, electrical, mmmg, chemical, structural, consulting or hydraulic engineer Collection agency and/or credit reporting bureau Dentist Designer, illustrator or decorator Detective agency Draftsman Drugless practitioner Electrologist Engineer Engraver 52 a business consisting of selling at retail or wholesale any goods, wares, and mer- chandise or commodities, or in conducting, maintaining or carrying on any trade, occupation, calling or business, not otherwise Entomologist Feed, grain and fruit broker Geologist Illustrator or show card writer Insurance or claims adjuster Interpreter Lapidary Lithographer Masseuse Mercantile agency Midwife Money lender or broker Mortician Naturopath Occullst Optician Optometrist Osteopath Photographer Physician or surgeon Physiotherapist Piano tuner Public stenographer Real estate broker Roentgenologist Sign painter Surgeon or physician Surveyor Taxidermist Termite inspector Title abstractors and/or insurance company Upholsterer Veterinarian 4. Advertising by Special Methods. Advertising by methods set forth in this subdivision shall require payment of a license fee: a. Advertising by vehicle; b. Billboards or other similar outdoor advertising structures.

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c. Bill posting or sniping: Advertising by posting, pasting, staking, tacking, affixing or placing colored paper or cardboard bills, cards or posters or tin signs against or upon fences, posts, trees, buildings or other structures or surfaces other than advertising surfaces with the written consent of the owner of the property upon which such bill posting is done, provided that this section shall not be held to apply to signs or notices issued by any county or public officer or posted by a public officer in performance of a legal duty or by a private person in giving a legal notice. 5. Amusements. For conducting amuse- ments and places of amusement as enumerated in this subdivision: a. Billiard rooms and pool halls; b. Bowling alleys; c. Carnivals or exhibitions of a similar Nature; d. Circus or menageries making an admission charge; e. Dance halls or dance operators; f. Theater exhibitions on a limited basis; g. Theaters and motion picture theaters: For conducting, managing or carrying on a motion picture theater, or any other type of theater; h. Shooting galleries; 1. Skating rinks; J. Wrestling or boxing exhibitions. 6. Barbershops and Beauty Shops. Every person operating a barber shop or beauty shop. 7. Contractors (Builders, Electricians, Plumbers, etc.). For every person who is engaged in the business of general contractor or builder, including subcontractors. 8. Cosmetology or hairdressing schools where instruction is given in the use of cosmetics and/or art of hairdressing. 9. Hospitals (charitable organizations operated on a nonprofit basis are exempt). 10. Hotels, Motels, Apartment Houses, Rooming Houses and Trailer Camps. Every 53 person engaged in the business of conducting or operating any hotel or motel or rooming house, boarding house, apartment house, lodging house, house court or bungalow court or trailer camp or engaged in the business of renting or letting rooms, apartments, trailer spaces or other accommodations for dwelling, sleeping, housekeeping, or lodging, having four or more units or rooms: 11. Junk dealers or dealers in rags, bones, bottles, sacks, cans, papers, scrap iron or metal. 12. Medicine shows. The sale of mer- chandise or advertisement by traveling merchants, hawkers, vendors, or peddlers, street fakirs, or the advertising of goods, wares or merchandise of any description by the aid of music, singing, dancing, jugglery, tricks, sleight-of-hand, buffoonery or gymnastics, or by the aid of spectacular displays, shows, or performances, or speeches, declarations, or oratory or any performances on the street or at any public place in the city calculated to draw a crowd about the person selling or advertising as aforesaid. 13. Pawnbrokers. 14. Peddlers at retail of fruits, vegeta- bles, butter, eggs, meat, poultry, or any other agricultural products. 15. Refreshment stands. . (Ord. 155 Ch.2( c), I 967) 16. Renters of Real Property. Every person owning, operating, leasing, or otherwise in the business of renting real property of a residential and/or commercial nature which real property includes a total of three or more rentals shall pay a business license fee of thirty dollars ($30.00) per year. This provision shall not apply to a licensed real estate broker who is not the owner of the rental units and who holds a Dorris business license as a real estate broker. (Ord !55 Ch. 2(c) § l.p., 2001)

( I 7. Selling By Skill Games. Selling or disposing of goods, wares or merchandise of any kind or description whatsoever by means of any device of skill or by games, involving skill. 18. Shoeshine stands. 19. Solicitors. All solicitors, including book agents, for the sale of books, maps, or pictures, and itinerant photographers. 20. Taxicabs. Taxicab owners shall pay an annual license fee. Taxicab drivers or operators shall an annual license fee. 21. Telephone Companies and Other Public Utilities Directly Serving Customers Within the City. Telephone companies and other public utilities directly serving customers within the city, unless the public utility concerned pays franchise or other tax to the city, in which case no business license tax shall apply. (Ord. 155 Ch.2(c), 1967)

without fixed place of business. Except as may be otherwise provided for in this chapter and in this code, persons not having a fixed place of business within the city and regularly doing business within the city shall pay a license tax in accordance with Section 5.04.130 according to the person's occupation or business, as though such person actually had a fixed business within the city. (Ord. 155 Ch. 2(d) § 1, 1967)

occupations not specifically enumerated in Section 5.04.130 Any person conducting a business or following an occupation within the city of a type or kind not specifically enumerated in Section 5.04.130, and by law subject to licensing by the city, whether same is con- ducted on a commission basis or otherwise, shall pay a license fee in accordance with the 54 schedule set forth in Section 5.04.130(0)(1). (Ord. 155 Ch. 2(d), § 2, 1967)

located outside of the city Every person whose business is located outside of the city limits but nevertheless is engaged in or carrying on any profession; trade, calling, occupation or business within the city, shall pay a license tax based upon the schedule of fees set forth in Section 5.04.130. (Ord. 155 Ch. 2 (d),§ 3, 1967)

A. No statement pertaining to any busi- ness or occupation shall be conclusive as to the matters set forth therein, nor shall the fil- ing of the same preclude the city from col- lecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the city clerk, his or her depu- ties, or authorized employees of the city, who are authorized to examine, audit and inspect such books and records of any license or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. B. All licenses, applicants for licenses, and persons· engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid. C. The information furnished or secured pursuant to this section or Sections 5.04.050 and 5.04.060 shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this chapter. (Ord. 155 Ch. 2(d), § 4(a), 1967)

Determination of amount due-Hearing. A. If any person fails to file any required statement within the time prescribed or if af- ter demand therefor made by the city clerk such person fails to file a corrected statement, the city clerk may determine the amount of license tax due from such person by means of 56 such information as he or she may be able to obtain. B. In case such a determination is made, the city clerk shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Dorris, California, postage prepaid, addressed to the person so assessed at his or her last known address. Such person may, within thirty (30) days after the mailing or serving of such notice, make application in writing to the city clerk for a hearing before the city council on the amount of the license tax. If such application is made, the city clerk must cause the matter to be set for hearing within fifteen (15) days. (Ord. 155 Ch. 2(d), § 4(b), 1967)

The amount of any license fee imposed under this chapter shall constitute a debt to the city and any person engaging in business in the city without having a license from the city so to do, shall be subject to an action in the name of the city in any court of competent jurisdiction for the collection of the amount of the license fee imposed by this chapter. (Ord. 155 Ch. 2(a), § 11, 1967)

The conviction and punishment of any person having engaged in business without a license shall not excuse or exempt such person from the payment of any license fee due or unpaid at the time of conviction and nothing in this chapter shall prevent criminal prosecution for any violation of any provisions of this chapter. (Ord. 155 Ch. 2(a), § 12, 1967)

accounts. Whenever a business license holder or prospective application fails to make the payment required by the provisions of this chapter, the city clerk shall take steps to collect such delinquent accounts by means of letters written to the license holder or prospective applicant. If collection is not effected by means of letters, the city clerk shall make a written report of such delinquency local accounts to the chief of police. The chief of police shall make every effort to collect such delinquent accounts by telephone and personal contact. Upon failure of such efforts to effect collection, the list of delinquent accounts shall be reported by the city clerk to the city attorney for such legal action as may be necessary, including the employment of police officers as hereinafter provided for in Section 5.04.220. (Ord. 155 Ch. 2(a), § 7, 1967)

Each month the chief of police shall render a report of the results of his or her efforts to collect the delinquent accounts as provided for in Section 5.04.210 of this chapter. The report shall be made to the city clerk on forms provided by the city clerk and shall be accompanied by all license monies collected by the chief of police. (Ord. 155 Ch. 2(a), § 9, 1967)

It is made the duty of the chief of police or of any. other lawfully authorized police officer or other lawfully authorized officer or employee of the city, to enforce the 57 provisions of this chapter. (Ord. 155 Ch. 2(b), § 6, 1967)

The engaging in business without first having procured a license from the city to do so, or without complying with any and all regulations of such business as contained in this chapter, shall be deemed a separate violation of this chapter for each and every day that such business is carried on. (Ord. 155 Ch. 2, § 2, 1967)

A. Arrests for Violations, Collection of License Fees.

1. The chief of police and all police offi- cers of the city shall have and exercise the power to make arrests for the violation of any of the provisions of this chapter and to enter upon business premises, free of charge, at any time a license is required by this chapter and demand the exhibition of such license for the current term by any person engaged or em- ployed in the transaction of such businesses; and if such person shall then and there fail to exhibit such license, such person shall be li- able to the penalties provided in this section for as a violation thereof.
2. Criminal Penalty. Any persons violat- ing any of the provisions of this chapter shall be deemed guilty of a misdemeanor and shall be punished upon conviction by a fine of not Ies than fifty dollars ($50.00) nor more than five hundred dollars ($500.00) or by impris- onment in the county jail for not more than six months or by both such fine and impris- onment. B. Civil Penalties. If any such annual or quarterly or monthly or daily licenses shall

remain unpaid at the end of the calendar month in which it becomes due and payable, a penalty of five percent per month shall be added to the same for each month that it remains unpaid, not exceeding in the aggregate a total penalty of fifty (50) percent of the amount of the license fee. Any such penalty so imposed shall be collected by the person in charge of the collection of the license to which the penalty is added. (Ord. 155 Ch. 2(e), §§ 2, 3, 1967) 58