Dunsmuir Municipal Code Ch. 5.04 Business Licenses Generally

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

"Business" means professions, trades and occupations and every kind of calling whether or not carried on for profit.

"Gross receipts" means 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 whatsoever 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, merchandise. Such term shall include all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from such term shall be cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit; amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected; that portion of the receipts of a newspaper publisher that is connected with the circulation or distribution of the newspaper published; and that portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed under this chapter and that the general contractor furnished the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor.

(Prior code § 10-1; Ord. No. 549, § 1, 7-30-2015)

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. 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 such other provisions.

(Prior code § 10-2; Ord. No. 549, § 1, 7-30-2015)

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed. No person shall 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 or without complying with any and all applicable provisions of this chapter.

(Prior code § 10-3; Ord. No. 549, § 1, 7-30-2015)

A separate license under this chapter shall be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on 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.

(Prior code § 10-4; Ord. No. 549, § 1, 7-30-2015)

A. 1.

This chapter 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 the state.

2. 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 the state shall be liable for payment of the tax imposed by this chapter.

B. Selling edible or other products from a vehicle, if the edibles or products are grown by the seller within the county, shall not require the payment of a business license tax under this chapter.

C. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment of such taxes as prescribed in this chapter.

D. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon such commerce, he may apply to the director of finance for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the director of finance may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The director of finance shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the director of finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the director of finance determine the gross receipts measure of license tax to be that proper 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 receipts and pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.

E. No business license tax shall be required of the following:

1. One- or two-day yard sales or garage sales on premises of person or persons selling used or home- made items;

2. One- or two-day participants in a flea market who sell used or homemade items and who are not in the business of traveling to and participating in multiple flea markets;

3. One- or two-day rummage, garage or yard sales or bazaars or fund raising meals, dances, craft fairs, Octoberfests, and similar events sponsored by charitable organizations and service clubs;

4. Concessions at athletic events and tournaments and during annual Railroad Days celebrations.

F. 1.

Any person claiming an exemption pursuant to this section shall file a verified statement with the director of finance stating the facts upon which exemption is claimed.

2. The director of finance shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.

3. The director of finance, after giving notice and a reasonable opportunity for hearing to a license, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Prior code § 10-5; Ord. No. 549, § 1, 7-30-2015)

Every person required to have a license under the provisions of this chapter shall make application for the same to the director of finance.

(Prior code § 10-6; Ord. No. 549, § 1, 7-30-2015)

A. Upon a person making application for the first license to be issued under this chapter, or for a newly established business, in all cases where the amount of a license tax to be paid is measured by gross receipts, such person shall furnish to the director of finance, 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 director of finance, sworn to before a person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary 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 measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued, or shall estimate the appropriate bracket within which his gross receipts fall. Such estimate, if accepted by the director of finance as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, that the amount of the license tax so determined shall be tentatively only, and such person shall within thirty (30) days after the expiration of the period for which such license was issued, or before September 1st furnish the director of finance with a sworn statement, upon a form furnished by the director of finance, showing the gross receipts 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 chapter 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 director of finance 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 chapter.

D. Any person upon applying for their first license, to be issued under this chapter, who is required to own and maintain grease capturing equipment under Chapter 13, shall be required to furnish installation, cleaning, inspection, and/or maintenance records of all grease capturing equipment prior to issuance of business license. All cleaning, inspection, and maintenance records shall be no older that one year prior to application date.

(Prior code § 10-7; Ord. No. 549, § 1, 7-30-2015; Ord. No. 562, § 3, 8-15-2019)

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 tax to be paid by the applicant, a written statement, upon a form to be provided by the director of finance, written under penalty of perjury, or 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 director of finance to enable him to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this chapter.

Any applicant for the renewal of a license, who is required to own and maintain grease capturing equipment under Chapter 13, shall be required to furnish cleaning, inspection, and maintenance records of all grease capturing equipment prior to issuance of renewal of business license. All cleaning, inspection, and maintenance records shall be no older than one year prior to application date.

(Prior code § 10-8; Ord. No. 549, § 1, 7-30-2015; Ord. No. 562, § 4, 8-15-2019)

A. No statements filed pursuant to this chapter 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 under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the director of finance, his deputies or authorized employees 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 tax due.

B. All licensees, 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 set forth in this section.

C. The director of finance shall cause an audit to be made of at least one percent of the number of licensees each year to ascertain the correctness of the statements made.

D. The information furnished or secured pursuant to this section or Sections 5.04.070 and 5.04.080 shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a violation of this chapter and such officer or employee shall be subject to the penalty provisions of this chapter, in addition to any other penalties provided by law.

(Prior code § 10-9; Ord. No. 549, § 1, 7-30-2015)

A. If any person fails to file any required statement under this chapter within the time prescribed, or if after demand therefor made by the director of finance he fails to file a corrected statement, the director of finance may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

B. If such determination is made, the director of finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the U.S. post office at the city, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application, in writing, to the director of finance for a hearing on the amount of the license tax. If such application is made, the director of finance shall cause the matter to be set for hearing within fifteen (15) days before the city council. The director of finance shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed for serving notices of assessment. The city council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed for serving notices of assessment.

(Prior code § 10-10; Ord. No. 549, § 1, 7-30-2015)

A. Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period; all such taxes to be delinquent on September 1st next following.

B. Except as otherwise specifically provided, license taxes, other than annual shall be due and payable as follows:

1. Semiannual license taxes, measured by gross receipts, on the first day of January and the first day of July of each year;

2. Quarterly license taxes, measured by gross receipts, on the first day of January, April, July and October of each year;

3. Monthly license taxes, measured by gross receipts, on the first day of each month;

4. Weekly flat-rate license taxes on Monday of each week, in advance;

5. Daily flat-rate license taxes each day, in advance.

(Prior code § 10-11; Ord. No. 549, § 1, 7-30-2015)

Every person who engages in business at a fixed place of business within the city shall pay a license tax based upon average annual gross receipts at the following rates and in the following classifications:

Classification "A"

Accountant

Advertising counsel

Apartment house (three or more rental units on

one parcel or adjacent parcels.)

Appraiser

Architect

Assayer

Attorney

Bacteriologist

Barber school

Barbershop or beauty shop

Beauty and cosmetology school

Chemist

Chiropodist

Chiropractor

Collection agency

Court reporter

Dancing school

Dental technician

Designer

Doctor of dentistry

Doctor of medicine or surgery

Doctor of osteopathy

Doctor of veterinary medicine

Draftsman

Drugless practitioner

Engineer

Funeral directors

Geologist

Hotels

Illustrator or decorator

Income tax expert

Insurance adjuster

Interpreter

Lapidary

Motels

Oculist

Optician

Optometrist

Photographic service

Physiotherapist

Radiologist

Repair services (unless otherwise specified)

Sales cosmetics

Sanitary company

Surveyor

Travel agency

X-ray technician

Any other businesses not listed above, operating on a net profit of twenty (20) percent or more will be classified in the above category.

Classification "B"

Abstract and title company

Amusement machine, coin- or slug-operated

Appliance

Auto parts and accessories

Bakeries

Broker, real estate

Contractors, general and specialty

Department stores

Drugstores

Florists

Garages, storage

Gifts and novelties

Hardware

Jewelry

Job printers

Junk dealers

Lumber and building supplies

Men and women's apparel

Men's and women's specialty shops

Music studios

Newspaper publisher

Nursery and garden supplies

Office, store and school supplies

Paint, glass and wallpaper

Photographic sales

Plumbing and heating

Radio and television

Shoe stores

Sporting goods

Stationery and books

Trailer, boat or motorcycle dealer

Variety stores

Vending machines, (selling goods, wares and merchandise)

Weighing machines, coin-operated; selling services

Wrecking or salvaging autos or vessels

Any other businesses not listed above, operated on a net profit of ten (10) percent to twenty (20) percent will be classified in the above category.

Classification "C"

Auto repair services

Billiards, poolhall

Bowling alley

Children's wear

Cocktail lounge

Combination grocery stores

Confectioneries

Creameries (dairies)

Feed, fuel and ice dealers

Furniture stores

Laundry and dry cleaning agents and plants

Liquor stores

Meat markets

New car dealers

Oil distributors

Restaurant and food dispensing

Service stations

Specialty foods

Supermarkets

Tobacco and periodicals

Used car dealers

Wholesalers, one-half of "C" rate, except that the license fee shall not be less than fifteen dollars ($15.00) per year.

Any other businesses not listed above, operating on a net profit of ten (10) percent will be classified in the above category.

Rates

In computing gross receipts under this section there may be deducted the amount of gross receipts which has been the measure of a license tax paid to any other city.

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 section, 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 the city, postage prepaid, addressed to the applicant at his last known address. Such applicant may, within fifteen (15) days after the mailing or serving of such notice, make written request to the director of finance for a hearing on his application for reclassification. If such request is made within the time prescribed, the director of finance shall cause the matter to be set for hearing before the city council in fifteen days. The director of finance shall give the applicant at least ten (10) days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The city council shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for serving notice of the action taken on the application for reclassification.

(Prior code § 10-12; Ord. No. 549, § 1, 7-30-2015)

A. Every person transacting and carrying on the businesses enumerated as follows shall pay a license tax as follows:

Business License Tax

Advertising by means of billboards, sign boards or electrical signs .....$ 60.00 per year

Amusements, boxing or wrestling exhibitions .....25.00 per day

Astrology, palm reading, fortunetelling, hypnotism, magic or similar business .....100.00 per month

Circus .....10.00 per day

Dance, public, no fixed place of business .....5.00 per day

Directories, classified .....35.00 per year

Finance companies, savings and loan companies or agents .....100.00 per year

Fire sale, bankrupt sale, wreck sale, close out, etc. .....100.00 per month

Flea market proprietor .....5.00 per day

25.00 per quarter

50.00 per year

Manufacturer .....100.00 per year

Public utilities and services of all kinds other than those listed above, except buses, taxis and ambulances, including advertising revenues (exempt from tax if franchised by city with fee based on gross receipts) 2 percent of gross revenues from city facilities or originating in city Rides and shows .....5.00 per day

Shoeshine stand, each person .....5.00 per year

Shooting gallery .....10.00 per quarter

Solicitors, itinerant vendors and peddlers, each .....5.00 per day or

.....15.00 per month or

.....30.00 per year

Telephone companies .....100.00 per year

B. For the purpose of this section a "fire, bankrupt, wreck or close out sale" is defined to be and includes the sale of goods, wares or merchandise salvaged from a fire wreck or other calamity, or a sale of goods, wares or merchandise advertised as a fire or bankrupt or wreck or close out sale; provided, that for the purpose of this section no license shall be required under the provisions of this section for sale of merchandise salvaged from any fire, wreck or other calamity occurring within the city where such sale is conducted by the owner of such merchandise at the time of such fire, wreck or other calamity.

C. For the purpose of this section, a "manufacturer" is defined as a person fabricating or manufacturing materials, raw or partly finished, into goods, wares or merchandise and not sold at retail.

D. For the purpose of this section, a "solicitor" is defined as a person taking orders for any photographs, goods, wares or merchandise or taking pictures and not having a regular place of business in the city, or who is not an agent or representative of a person having a regularly established place of business in the city. "Solicitor" includes those taking orders by telephone or otherwise, for either goods or services.

E. For the purpose of this section, the words "itinerant vendor" shall be construed to mean and include all persons, both principal and agent, who engage in a temporary and transient business in the city selling goods, wares or merchandise, with the intention of continuing 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, building or structure, stand, platform, tent or lot for the exhibition or sale of such goods, wares or merchandise; and the person so engaged shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer or by conducting such temporary or transient business in connection with or as part of or in the name of any local dealer, trader, merchant or auctioneer.

F. For the purpose of this section "peddler" is defined as any person who, at any place in the city other than a fixed place of business, sells or takes orders or offers to sell or take orders, sells and makes immediate delivery or offers for sale and immediate delivery or for future delivery not for resale of any goods, wares, merchandise or thing or service to be performed.

G. Coin-Operated Devices. Every person engaged in the business of renting out, placing or servicing, within the city, any coin-operated phonograph or other musical device, pinball machine or other mechanical or electronic game or billiard or pool table shall pay a license tax on machines located within the city in accordance with the following schedule:

For each pinball machine $2.50 per quarter

For each mechanical/ electronic game 2.50 per quarter

For each pool table/ billiard table 2.50 per quarter

For each coin-operated music machine 2.50 per quarter

For each machine of any other type not a vending machine/ laundry machine 2.50 per quarter

(Prior code § 10-13; Ord. No. 549, § 1, 7-30-2015)

Every person not having a fixed place of business within the city who delivers goods, wares or merchandise of any kind by vehicle or who provides any services by the use of vehicles in the city shall pay a license tax of ten dollars ($10.00) per vehicle per quarter or thirty dollars ($30.00) per vehicle per year; provided, that any such person may elect to pay a license tax under Classification "B" of Section 5.04.120, measured by gross receipts from business done within the city.

(Prior code § 10-14; Ord. No. 549, § 1, 7-30-2015)

Every person not having a fixed place of business within the city who engages in the business of contracting within the city shall pay a license tax of twenty-five dollars ($25.00) per quarter; provided, that any such person may elect to pay a license tax under Classification "B" of Section 5.04.120, measured by gross receipts from business done within the city.

(Prior code § 10-15; Ord. No. 549, § 1, 7-30-2015)

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to provisions of Sections 5.04.130, 5.04.140 and 5.04.150, shall pay a license tax of twenty-five dollars ($25.00) per quarter; provided, that any such person may elect to pay a license tax under the applicable classification of Section 5.04.120, measured by gross receipts from business done within the city.

(Prior code § 10-16; Ord. No. 549, § 1, 7-30-2015)

For failure to pay a license tax when due, the director of finance shall add a penalty of five per- cent of the license tax on the last day of each month after the delinquent date thereof; provided, that the amount of such penalty to be added shall in no event exceed sixty (60) percent of the amount of the license tax due.

(Prior code § 10-17; Ord. No. 549, § 1, 7-30-2015)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.

(Prior code § 10-18; Ord. No. 549, § 1, 7-30-2015)

Upon the payment of the prescribed license tax the director of finance shall issue to such person a license which shall contain the name of the person to whom the license is issued; the business licensed; the place where such business is to be transacted and carried on; the date of the expiration of such license; and such other information as may be necessary for the enforcement of the provisions of this chapter.

(Prior code § 10-19; Ord. No. 549, § 1, 7-30-2015)

A license issued pursuant to this chapter may be transferred from the seller of a business to a purchaser of such business upon application by the purchaser therefor and payment of a fee of two dollars and fifty cents ($2.50). Where a license is issued authorizing a person to transfer and carry on a business at a particular place, such licensee may, upon application therefor and payment of a fee of one dollar ($1.00), have the license amended to authorize the transaction and carrying on of such business through such license at some other location to which the business is currently being, or is to be moved.

(Prior code § 10-20; Ord. No. 549, § 1, 7-30-2015)

All licenses under this chapter shall be kept in the following manner:

A. Any licensee transacting and carrying on business in the city other than an itinerant vendor, solicitor or peddler shall keep the license upon the premises where such business is carried on. Authorized personnel may require the license to be produced.

B. Any itinerant vendor, solicitor and peddler in the city shall keep the license upon his person at all times while transacting and carrying on such business.

(Prior code § 10-21; Ord. No. 549, § 1, 7-30-2015)

A duplicate license may be issued by the director of finance to replace any license previously issued 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 director of finance a duplicate license fee of one dollar ($1.00).

(Prior code § 10-22; Ord. No. 549, § 1, 7-30-2015)

A. It shall be the duty of the director of finance and he is directed to enforce all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the director of finance or the city council.

B. The director of finance in the exercise of the duties imposed upon him under this chapter, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C. The director of finance and each of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed, and demand an exhibition of its license certificate.

D. No person having such license certificate theretofore issued, in his possession or under his control, shall wilfully fail to exhibit the same on demand. It shall be the duty of the director of finance and each of his assistants to cause a complaint to be filed against any person found to be violating any of such provision.

E. 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 (30) 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 tax due.

(Prior code § 10-23; Ord. No. 549, § 1, 7-30-2015)

Any person aggrieved by any decision of the director of finance with respect to the issuance or refusal to issue such licenses may appeal to the city council by filing a notice of appeal with the city clerk. The city council shall thereupon fix a time and place for hearing such appeal. The city clerk 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 the city, postage prepaid, addressed to such person at his last known address. The city council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provisions of this chapter.

(Prior code § 10-24; Ord. No. 549, § 1, 7-30-2015)

All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the city council shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Prior code § 10-25; Ord. No. 549, § 1, 7-30-2015)