Duarte Municipal Code Ch. 5.08 License and Permit Fees

For the purpose of this chapter, the words and phrases used herein shall have the following meaning unless the context shows a different meaning:

RENTAL UNIT. The term "rental unit" shall mean a building or portion of a building which is designed, built, rented, leased, let or hired out to be occupied or which is occupied as the home or residence of a person or persons living independently of each other.

AVERAGE NUMBER OF PERSONS EMPLOYED. The average number of persons employed in the applicant's business for one year, shall mean that determined by adding the number of hours worked by all employees during the preceding calendar year and dividing by 2080. In computing the average number of persons employed fractions of numbers shall be excluded.

BUSINESS. The term "business" shall mean all professions, trades, and occupations and all and every kind of calling, carried on for profit or livelihood.

EMPLOYEE. The term "employee" shall mean all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor and any and all other persons employed or working in or for said business.

QUARTER. As used in this chapter, the term "quarter" shall mean and apply to the portion of a year as follows:

First quarter: July 1 st to September 30 th inclusive; Second quarter: October 1 st to December 31 st inclusive; Third quarter: January 1 st to March 31 st inclusive; Fourth quarter: April 1 st to June 30 th inclusive.

Whenever in this chapter a license fee is declared to be payable "quarterly" or "per quarter" this shall refer to the computation of the amount of the fee, and not to the time of payment. All fees are payable in advance for the remainder of the fiscal year and this section shall not be construed to permit the issuance of a license for less than the remainder of a fiscal year.

HOTEL OR ROOMING HOUSE. The terms "hotel or rooming house" shall mean any lodging house, hotel, rooming house, dormitories or public or private club containing three or more guest rooms, and which is occupied or is intended or designed for occupancy by four or more guests, whether rent is paid in money, goods, labor or otherwise and which is maintained, advertised or held out to the public as a place where sleeping or rooming accommodations are furnished to the whole or any part of the public whether with or without meals.

PERSON. The term "person" shall mean all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.

PUBLIC UTILITY. The term "public utility" shall mean any person furnishing the public with communication, water, light, gas, heat, power, or other public utility or service subject to regulation by the public utilities commission of the state of California.

(Ord. 71 § 18(except e); May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person who engages in business within the city of Duarte shall pay a license fee in the amount hereinafter prescribed.

(Ord. 71 § 18(e); May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation. All other ordinances and articles shall remain in full force and effect so far as their regulatory provisions are concerned.

(Ord. 71 § 19; May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Persons required to pay a license fee for transacting any business or profession under this chapter shall not be relieved from the payment of any license fee or permit fee for the privilege of doing such business legally required under any provisions of this code or any other ordinance except as specifically exempted in this title.

(Ord. 71 § 20; May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Neither the adoption of this title, nor its superseding of any portion of any other ordinances shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance or other law to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Ord. 71 § 21; May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

(a) IMPOSED. There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license fees in the amounts hereinafter prescribed. No person shall transact or carry on any business, trade, profession, calling or occupation in the city of Duarte without first having procured a license from the city so to do or without complying with any and all applicable provisions of this title.

(b) CONFLICT WITH STATUTES. This chapter shall not be construed to require any person to pay a license fee prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California.

(c) PERSONS NOT LIABLE. Persons not required to pay a license fee prior to doing business within the city because of conflict with applicable statutes or constitutional provisions of the United States or of the state of California shall not be liable for payment of the fee imposed by this chapter.

(d) COMPLIANCE. No license shall be issued hereunder until all applicable regulations under other portions of this title or under other ordinances have been complied with.

(Ord. 71 § 22; May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

A separate license must be obtained for each branch establishment or location of the business transacted and for each separate type of business at the same location, and each license shall authorize the licensee to transact only the business licensed thereby at the location or in the manner designated in such license; 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 establishments; provided, further that any individual conducting several businesses at one location may obtain a license for the principal business and include all others therein in which event the license fee will be based on the classification and schedule applicable to the principal business. For purposes of this section, "principal business" means that business calling for the highest license fee hereunder.

(Ord. 71 § 23; May 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Upon a person making application for a license to be issued hereunder for a newly established business, such person shall furnish to the director of finance for his guidance in ascertaining the amount of license fee to be paid by the applicant, a signed written statement, upon a form provided by the director of finance, setting forth such information as may be therein required and as may be necessary to determine the amount of the license fee to be paid by the applicant.

The director of finance shall not issue to any such person a license for the same or any other business, until such person shall have furnished to him a written statement and paid the license fee as herein required.

(Ord. 71 § 24, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

In all cases the applicant for the renewal of a license shall submit to the director of finance for his guidance in ascertaining the amount of the license fee to be paid by the applicant, a written statement, upon a form to be provided by the director of finance, written under penalty, or sworn before a person authorized to administer oaths.

(Ord. 71 § 25, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

All license fees shall be paid in advance to the director of finance. The amount to be paid shall be determined in the discretion of the director of finance and in accordance with terms and provisions of this chapter.

(Ord. 71 § 26, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

The determination of which business or businesses a licensee or applicant for a license is engaged in, or about to engage in, or the determination of the "average number of persons employed" for computation of the fee to be paid by businesses or persons in classification A as shown in Section 5.08.130 shall be an administrative function of the director of finance. In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the director of finance for reclassification. Such application shall contain such information as the director of finance may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The director of finance shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation.

The director of finance shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at Duarte, California, postage prepaid, addressed to the applicant at his last known address. Such applicant may within fifteen days after mailing or serving of such notice appeal such action to the city council in the manner provided in Section 5.04.260.

(Ord. 71 § 27, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

In addition to all other powers conferred upon him, the director of finance shall have the power for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the city council to compromise any claim as to amount of license fee due. Negligence of the applicant shall not be sufficient cause.

(Ord. 71 § 28, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person who engages in business whether or not at a fixed place of business within the city shall pay an annual license fee based upon the rates in the classifications listed herein.

(Ord. 71 § 29 (part), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Any person, firm or corporation engaging in the business of manufacturing, processing, or wholesaling shall be considered as being in classification A, and shall pay an annual business license fee based upon the average number of persons employed in such business as established by city council resolution.

Thirty-five dollars, which shall include the principal partner or owner, plus two dollars for each additional partner, principal or employee.

(Ord. 396 § 1, 1976: Ord. 363 § 2, 1974; Ord. 268 § 2, 1970; Ord. 71 § 29 (part), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person described in the following classifications who engages in a business at a fixed place of business within the city shall be considered as being in classification B:

Abstractor of titles

Accountant

Advertising counsel

Agricultural advisor or counselor

Aircraft landing facilities

Appraiser

Architect

Assayer

Attorney at law

Auditor

Bail bond broker

Barbershop

Beauty shop

Business management consultant

Car wash

Certified public accountant

Chemical engineer

Chemist

Child nurseries (six children or more)

Chiropodist

Chiropractor

Civil engineer

Claim adjuster

Cleaners

Construction engineer

Consulting engineer

Cosmetologist

Dancing academy

Dealers in stocks, bonds and other securities

Dental laboratory

Dentist

Designer

Detective

Detective agency

Disposal, noncombustible

Draftsman

Drugless practitioner

Electrical engineer

Electrologist

Employment agency or bureau

Equipment rentals

Escrow companies

Finance companies

Fine arts or music school

Food lockers

Gardener

Geologist

Gyms, health studios

Herbalist

Hospitals

Industrial relations consultant

Insurance adjuster

Insurance broker or agent

Interior decorator

Investment counselor

Janitorial service

Labor relations consultant

Landscape architect

Laboratories of all types

Lapidary

Laundries

Loan companies

Locksmith

Mechanical engineer

Mortician

Naturopath

Oculist

Optician

Optometrist

Oral surgeon

Orchard care

Osteopath physician

Pest control

Physician

Physician and surgeon

Private home for the aged (four persons or more)

Private patrol

Public utilities

Real estate broker

Real estate office

Real estate salesman

Repair services

Sanitation engineer

Savings and loan associations

Sign painter

Stocks and bonds broker

Surgeon

Surveyor

Taxidermist

Trade or business school

Travel bureau

Tree removing

Tree surgery

Tree trimming

Veterinarian

Watch repairing,

and any other business of a professional nature where the principal business activity is the furnishing of services and where such business is not specifically listed in some other classification or section of this title shall pay a license fee based upon the number of employees of such business, as established by city council resolution.

(Ord. 396 § 2, 1976: Ord. 363 § 3, 1974; Ord. 268 § 3, 1970; Ord. 83, 1961; Ord. 71 § 29 (part), 1960; Ord. No. 926, Exh. A, 11-12-2024)

The following businesses or persons and other businesses or persons not listed below, maintaining an established business in the city and who sell tangible personal property at retail or conduct a business of a retail nature, shall be considered as being in classification C:

Antique shops (not secondhand stores)

Appliance stores, gas or electric

Automobile accessories

Automobiles, new or used

Automobile service stations and garages

Bakeries

Clothing stores

Coffee, tea and extracts

Department stores

Drugstores

Dry goods

Electric supplies and appliances

Feed and fuel

Fish and poultry

Five and ten, variety stores

Florists and nurseries

Fruit and vegetable stands

Furnishings

Furniture

General merchandise

Gift and novelty shops

Groceries and meats

Hardware, paint and appliances

Jewelry stores and repairs

Lumber and building materials

Motion picture theaters, except drive-in theaters

Musical instruments

Newspapers

Paint stores

Pet shops, pet food, pet supplies

Photographers

Plumbing supplies and appliances

Printing

Public dance halls

Restaurants, cafes

Shoe stores

Skating rinks

Sporting goods

Stationery and office supplies and equipment

Trailer and mobile home sales

All persons, firms or corporations in classification C shall pay an annual business license fee as established by city council resolution.

(Ord. 396 § 3, 1976: Ord. 363 § 4, 1974; Ord. 272 § 1, 1970; Ord. 268 § 4, 1970; Ord. 71 § 29 (part), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person, firm or corporation conducting, carrying on or engaging in any trade, calling, profession, avocation, or occupation herein enumerated shall be considered as being in classification D and shall pay to the city a business license fee as below prescribed.

Any person, firm or corporation engaging in any of the arts, trades or occupations of the building trades in the city who or which is the holder of a state contractor's license so to do shall carry a city business license in full force and effect at all times. The license issued to any such person, firm or corporation can be an annual, nine month, six month or three month license.

For classification and identification and work permitted under each license, the classification of the state contractor's license board shall be used for clarification purposes only.

State licensed contractors shall be required to obtain business licenses to perform work within the scope of their primary state contractors classifications, namely:

The amount of each license shall be established by city council resolution.

However, specialty contractors holding currently valid subclassifications directly related by trade practice to their primary license shall not be required to obtain additional licenses to perform work in a closely related field. Contractors will be required to obtain separate business licenses for each unrelated trade or occupation performed within the city.

(Ord. 363 § 5, 1974; Ord. 268 § 5, 1970; Ord. 71 § 29 (part), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.171, which pertained to Contractors—Alternate fee basis and derived from Ord. 331 § 1, 1973; Ord. 350 § 1, 1973 and Ord. 397 § 1, 1976.

Every person engaged in the business of operating any public billiard room or public poolhall shall pay an annual license fee as established by city council resolution; provided, however, that where both a public billiard room or public poolhall are operated by the same person at the same location or establishment, the fee for the license shall be based on the principal business only.

(Ord. 363 § 6, 1974; Ord. 268 § 6, 1970; Ord. 71 § 30(a), (c), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person engaged in the business of operating any bowling alley shall pay a license fee as established by city council resolution.

(Ord. 363 § 7, 1974: Ord. 268 § 7, 1970: Ord. 71 § 30(b), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person engaged in the business of operating any shooting gallery or skating rink, either ice or roller, shall pay a license fee as established by city council resolution.

(Ord. 363 § 8, 1974: Ord. 268 § 8, 1970: Ord. 71 § 30(d), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

(a) PERMIT REQUIRED. It is unlawful for any person, firm or corporation to engage in, conduct, manage, or carry on any circus, tent show, or any other kind of exhibition or performance, without first securing a permit from the director of finance and paying the license fee so to do as herein prescribed.

(b) CIRCUSES AND SIDESHOWS. Every person exhibiting a circus or trained animal show not exhibited as a part of the circus, shall pay a license fee as established by city council resolution.

(c) CARNIVALS AND OTHER PERFORMANCES. Every person carrying on any traveling theatrical performance under, or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concert or any carnival or other similar exhibition, or any merry-go-round, circular swing, roller coaster or a ferris wheel or other similar device, shall pay a license fee as established by city council resolution.

The finance director may, in his discretion, waive the license fee for any carnival, circus or ride whenever the receipts therefrom will be appropriated to any religious, benevolent or civic purpose within the city.

(Ord. 363 §§ 9, 10, 1974; Ord. 268 §§ 9, 10, 1970; Ord. 71 § 30(e), (f), (g), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person advertising, conducting, maintaining, promoting or carrying on a swap meet shall pay a license fee as established by city council resolution.

A "swap meet" includes and is defined as any meeting or assembly where persons are permitted or invited to offer new or used merchandise, articles or things of value for sale or exchange on premises other than their own which are made available at certain times for such sales and/or exchanges.

(Ord. 363 § 11, 1974: Ord. 268 § 27, 1970)

(Ord. No. 926, Exh. A, 11-12-2024)

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.212, which pertained to Drive-in Theaters and derived from Ord. 272 § 1, 1970.

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.213, which pertained to Theaters and derived from Ord. 311 § 1972 and Ord. 443 § 7, 1978.

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.214, which pertained to Subscription television and derived from Ord. 443 § 3, 1978 and Ord. 470 § 1, 1970.

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.215, which pertained to Outdoor picnic facilities and derived from Ord. 279, § 1, 1970.

(a) GENERAL. Pursuant to the provisions of Section 16002.5 of the Business and Professions Code of the state of California, every person engaged in the business of renting, leasing or operating vending machines shall pay an annual business license fee for such business based upon the entire gross receipts which are directly attributable to the business activities conducted within the city. Such fee shall be as established by city council resolution. Every person subject to the fee imposed by this section shall report to the city the gross receipts from such machines, in order to enable the city to establish the proper amount of the fee. The city may demand an audit of any such person and require such person to submit a copy of the state sales and use tax returns filed relative to such machines.

(b) AMUSEMENT MACHINES OR DEVICES. Amusement machines or devices shall be charged a license fee as established by city council resolution per machine or device.

(c) ARCADE. Whenever ten or more coin-operated machines are contained within a single building, and operated by the same owner, such business shall be considered an "arcade." In lieu of the fees provided above in this section, the business license for an arcade shall be as established by city council resolution. Notwithstanding anything contained elsewhere in this title, the arcade license shall be paid whether or not another business license for a different business is required or is in effect at the same location.

(d) DISPENSING A SERVICE. For every person who lets or permits, upon the premises over which he has control, the use of any coin-operated machine dispensing a service to the general public, which results from the insertion of a coin, slug, debit or credit card or other token of value, shall pay an annual business license fee as established by city council resolution.

(Ord. 443 § 8, 1978; Ord. 338 § 1, 1973; Ord. 318 § 1, 1972; Ord. 268 § 11, 1970: Ord. 100, 1962; Ord. 83, 1961; Ord. 71 § 30 (j), (k), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person, firm or corporation engaged in the business of conducting or operating a hotel, rooming house, rest home, boardinghouse, lodging house, bungalow court, auto court, trailer court, or mobile home court, apartment house or any other accommodations for dwelling, sleeping or lodging in any such place shall pay for each such place of business, whether occupied or not, a business license as established by city council resolution.

(Ord. 363 § 12, 1974: Ord. 268 § 12, 1970: Ord. 71 § 31, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person, who, in conjunction with the business in which such person is engaged, runs, drives or operates, and every person engaged in the business of running, driving or operating, for hire or otherwise, any wheeled vehicle for the purpose of hauling, peddling, distributing, selling, receiving or delivering and who actually hauls, peddles, distributes, sells, receives or delivers within the city of Duarte, for purposes other than resale, except as otherwise herein provided, shall pay a license fee as established by city council resolution for each such wheeled vehicle so run, driven or operated; provided, that the provisions of this section, unless otherwise provided in this title, shall not apply to any person having a fixed place of business within the city which has been licensed under this title, and in the usual course of business, uses a wheeled vehicle or vehicles for the delivery of personal property which has been sold from the place of business.

(Ord. 418 § 1, 1977: Ord. 363 § 13, 1974: Ord. 268 § 13, 1970: Ord. 71 § 32(a), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.250, which pertained to Laundries and dry cleaners and derived from Ord. 418 § 2, 1977; Ord. 363 §§ 14, 15, 1974; Ord. 322 § 1, 1972; Ord. 268 §§ 14, 15, 1970; Ord. 83, 1961; Ord. 71 § 32(b), 1960.

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.260, which pertained to Advertising on vehicles and derived from Ord. 443 § 2, 1978; Ord. 353 § 16, 1974: Ord. 268 § 16, 1970: Ord. 71 § 32(d)(part), 1960.

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.270, which pertained to Bakery delivery and derived from Ord. 443 § 4, 1978: Ord. 363 § 17, 1974; Ord. 268 § 17, 1970; Ord. 71 § 32(d) (part), 1960.

Every person, including persons having a fixed place of business in the city, engaged in the business of selling at retail, ice, vegetables, fish, food products or other commodities not otherwise herein expressly provided for from a wheeled vehicle over a fixed route, from door to door, or otherwise upon the streets, shall pay a license fee as established by city council resolution.

(Ord. 363 § 18, 1974: Ord. 268 § 18, 1970: Ord. 71 § 32(e), 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.290, which pertained to Mobile ice cream sales and derived from Ord. 363 § 19, 1974; Ord. 268 § 19, 1970; Ord. 71 § 32(f), 1960.

Editor's note— Ord. No. 926, Exh. A, adopted November 12, 2024, repealed § 5.08.300, which pertained to Sale of ice cream to merchants and derived from Ord. 363 § 20, 1974: Ord. 268 § 20, 1970: Ord. 71 § 32(g), 1960.

A license fee as established by city council resolution shall be imposed for each vehicle used for junk, garbage, salvage and rubbish collection.

(Ord. 71 § 33, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

A license fee as established by city council resolution shall be imposed for each vehicle used as a taxi.

(Ord. 268 § 21, 1970: Ord. 71 § 34, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Every person engaged in the business of constructing, erecting, installing, maintaining or operating outdoor advertising, advertising structures, billboards, advertising signs, painted signs on structures, signboards or similar devices, whether as a primary or incidental activity, and whether or not such person is otherwise licensed under this title, shall pay a license fee as established by city council resolution for each square foot of display space contained in the billboards, advertising signs, signboards or sign devices so constructed, erected, installed, maintained or operated within the city; provided, however, that the provisions of this section shall not be deemed to apply to signs affixed to the building or on the land or which a licensed business is being operated, which signs refer only to such business, nor to "for sale" or "for rent" or like signs on real estate which signs refer only to such real estate.

(Ord. 443 § 5, 1978: Ord. 363 § 21, 1974: Ord. 268 § 22, 1970: Ord. 53 § 1, 1958)

(Ord. No. 926, Exh. A, 11-12-2024)

(a) FEE DETERMINATION. A person engaging in the business of operating a cut and cover waste disposal facility and/or borrow pit shall pay a license fee consisting of the sum of:

(1) Three percent of the gross receipts of the business, as hereinafter defined;

(2) All inspection and administrative costs incurred by the city relating to inspection in accordance with a schedule of rates to be established from time to time by the city administrator. Such scheduled rates shall include a reasonable allowance for administrative overhead.

(b) GROSS RECEIPTS DEFINED. As used in this section, "gross receipts" means and includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service 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, credits and property of any kind or nature, without any deduction therefrom on account of the costs of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.

(c) MONTHLY STATEMENT. The licensee shall submit to the city administrator, on a monthly basis, a written statement, under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the licensee's business during the preceding calendar month as may be required by the city administrator to enable him to ascertain the gross receipts of the licensee during such month and the amount of the license fee to be paid by the licensee.

The statement, accompanied by the licensee's payment of three percent of the amount of the gross receipts shown therein, shall be furnished within twenty days from the end of the preceding calendar month.

(d) INSPECTION AND VERIFICATION. No statement of gross receipts 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 by the licensee. Such statement and each of the several items therein contained shall be subject to audit and verification by the city administrator, his deputies, or authorized employees or agents of the city, who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

All licensees, applicants for licenses and persons engaged in such business in the city are required to permit an examination of such books and records for the purposes aforesaid.

(e) BILLING AND PAYMENT. Administrative and inspection costs shall be billed by the city to the licensee on a quarterly basis, and such billings shall be paid by licensee within twenty days from licensee's receipt of billing.

(Ord. 146, 1965: Ord. 71 § 34.1, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

For failure to pay an annual, semiannual or quarterly license fee when due, the director of finance shall add a penalty of ten percent of the license fee on the tenth day of each month after the due date thereof; and for failure to pay a monthly, weekly or daily license fee when due, the director of finance shall add a penalty of ten percent of the license fee on the day following the due date thereof; providing that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license fee originally due.

(Ord. 71 § 35, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)

Any license issued under the provisions of this chapter may be revoked by the director of finance upon the failure on the part of the licensee to pay the charges imposed by this chapter or to file reports as required by this chapter within sixty days after such charges or reports become due.

(Ord. 71 § 36, 1960)

(Ord. No. 926, Exh. A, 11-12-2024)