El Monte Municipal Code Ch. 5.04 Business Licenses Generally

For the purpose of this chapter certain words and phrases shall be construed as herein set forth, unless it is apparent from the context that a different meaning is intended.

"Advertising vehicle" means the business of operating, using or parking upon the street any wheeled vehicle equipped with music or a musical device, loud speaker, bells, chimes, sound amplifier of any kind, flood lights, kleig lights, search lights, or other device for attracting attention, regardless of whose goods, business or profession is thus advertised, or who operates or parks upon the street any wheeled vehicles solely for advertising purposes, and to which wheeled vehicles there are attached signs, placards, billboards, or other advertising matter.

"Builder" means any person constructing, reconstructing, erecting or repairing a building, dwelling or structure not intended for his or her own occupancy.

"Bulk vending machine" means a nonelectrically operated vending machine, containing unsorted confections, nuts or merchandise which upon insertion of a coin, dispenses the same in equal portions, at random and without selection by the customer.

"Business" means all professions, trades, occupations, and callings carried on for profit or livelihood, including every kind of commercial enterprise.

"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 or other personal property of any kind from a vehicle, either as his, 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 street, in or from a vehicle, or to be performed on goods or other personal property to be taken for such purpose to a plant or establishment inside or outside the city limits of the city.

The term shall be deemed to apply to the delivery of goods purchased by retail merchants in the city at wholesale prices and delivered to said merchants in said city for resale by them for use or consumption by the public, but shall not apply to persons operating such vehicles together with and in conjunction with a fixed place of business within the city, for which such business a license fee is paid under other provisions of this chapter, nor shall the term apply to the pick-up from or delivery to assembly or manufacturing plants located within the city and licensed to do business under the provisions of this chapter, of goods, wares or material used in the assembly or manufacture of articles for sale to or consumption by the public or public agencies.

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 distinguishing between those maintaining a fixed place of business in the conduct of which vehicles are used, and those maintaining a business in the conduct of which vehicles are used but who do not have a fixed place of business in the city.

"Conduct," "manage," and "carry on" means the conducting, managing, and carrying on of a business either as owner, officer, agent, manager, employee, servant or lessee.

"Contractor" means any person, except an owner who contracts for a project with a licensed contractor or contractors or a licensed architect or a registered civil engineer acting solely in his or her professional capacity, who in any capacity other than as the employee of another with wages as the sole compensation, undertakes to or offers to undertake to or submits a bid to, or does him or herself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereon, including the erection of scaffolding or other structures or works in connection therewith. A contractor in the meaning of this chapter includes subcontractors or specialty contractors, and builders as hereinabove defined, but does not include any one who merely furnishes materials or supplies without fabricating work of the contractor.

"Cost of operation" means an amount which is equivalent to the volume of business performed in the city during the licensing period, where the business of any local office, facility, agent, broker, or employee situated within the city, is that of performing administrative or management-related services, or manufacturing services in connection with sales or services performed or rendered elsewhere. The cost of operation of a particular business shall be computed by determining the total cost of maintaining and operating said local office, facility, agent, broker or employee. The total cost of maintaining its local office, facility, agent, broker or employee shall include, but is not limited to the wages, salaries, commissions, bonuses, rent, and/or depreciation, telephone, postage, utilities, janitorial and other expenses allocated for the maintenance of said office, facility, agent, broker or employee.

"Curing" means any process whereby a skin, hide, or any decaying substance is processed for the preservation thereof.

"Day" means any period of twenty-four (24) consecutive hours commencing at midnight, or any part of such a period.

"Devices and contraptions" means the business of exhibiting, showing or letting the use of any microscope, phonograph or any kinetoseope, giograph, projectoscope or other instrument or machine of like character, lung tester, muscle tester, galvanic battery, weighing machine, ball, knife or ring throwing, and all devices or contraptions of a similar nature. Each such device or contraption shall be considered and licensed as a separate business.

"Embalming" means any method of treating a skin, hide or other substance with special preparation in order to prevent decay.

"Fire, wreck, bankrupt, or damaged goods sale" means the sale of goods salvaged from a fire, wreck, or other calamity, or a sale of goods of a bankrupt or purchased from a receiver in bankruptcy, or a sale of goods advertised as either a fire, wreck, bankrupt, or damaged goods sale, but shall not include the sale of goods salvaged from any fire, wreck, or other calamity occurring in the city, nor for the sale of goods by any person, sold or advertised as bankrupt stock, where such goods were, immediately prior to the insolvency of such person, offered for sale from a regularly established place of business in the city.

"Fortunetelling" means and includes the business, practice or avocation of palmistry, phrenology, line-reading, fortunetelling, card reading, psychology, cartomancy, clairvoyance, clair audiences, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic or necromancy, when a fee, collection, gratuity, or remuneration is charged, solicited or received.

"Gross receipts" means the gross receipts for the calendar year, or portion thereof, and is defined as follows:

The total amount of the sale prices of all sales; the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sale of goods or not, for which charge is made or credit allowed, including all receipts, cash, credits and property of any kind and nature, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of the material used, labor or service costs, interest paid or payable, losses or any other expense whatsoever; provided that cash discounts allowed or taken on sales shall not be included, and in this chapter shall not be construed to impose a tax upon any business or transaction which the city is not authorized to license or tax under any law of the state or of the United States. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sales price of any property previously sold returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale, shall be deducted for the purpose of determining gross receipts herein.

"Incidental advertising by vehicle" means the advertising by means of signs, banners or posters painted on or affixed to a vehicle which is used principally for some purpose other than advertising, and which signs, banners or posters advertise the goods, business or profession of any person other than the owner or lessee of such vehicle.

"Itinerant vendor" means any person who engages in a temporary or transient business in the city, selling goods 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 exhibiting or sale of goods, or other thing of value. If the place in which a business is conducted 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.

"License collector" means the Finance Director who is made ex-officio the License Collector.

"License tax" is synonymous with license fee and business tax. Any reference to a business license in this code shall mean a city business tax receipt and any reference to a license tax or license fee shall mean a business tax. Use of the word "license" shall not mean nor give any right to any person to occupy a premises for the purpose of conducting business therein.

"Medicine show" means the business of dealing in medicines other than as conducted by a regularly established drug store, or peddling the same, or treating diseases of the human body, or calling attention to wares or method of treatment or advertising the same by use of music, entertainment, speech or other device.

"Motor bus" means any motor-propelled vehicle operated over any of the streets of the city for the purpose of carrying passengers for hire and which within the city regularly receives and discharges passengers along the route traversed by any such vehicle and which is operated or run over a particular route or to a particular point or between particular points, whether one or both points be within the city or whether the streets of the city are used en route from one point to another, both of which points are within the city, other than a motor bus used for the transportation of teachers or children to or from the public schools and where other passengers are nor carried for hire.

"Noncommercial car wash" means and includes any car wash or automobile laundry conducted by any person, group of persons, or organization where such car wash activity is not a regular part or function of an established business licensed as a commercial car wash whereat a fee is charged for such car wash service regardless of whether such car wash is for charitable, promotional or fund-raising purposes.

"Peddling" means the act of going from house to house, place to place, or in or along the street, within the city, selling and making immediate delivery or offering for sale and immediate delivery, any goods or anything of value in possession of the peddler, or services of the peddler, to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities. Peddling shall not include business by vehicle as herein described.

"Preserving" means any art or process whereby any skin, hide or any substance is treated for the purpose of keeping the same from injury by decay.

"Private dance" means any dance which is not advertised publicly, and to which the general public is not invited, and to which no admission is charged, and at which no offering is accepted or any collection taken, and where nothing of value is requested or required for admission other than membership so the group for and by whom the dance is given, and admission to which is limited to members and guests of members of the group for and by whom the dance is given.

"Proprietary advertising by vehicle" means the advertising by means of signs, banners or posters painted on or affixed to any vehicle and advertising the goods, business, or profession of the owner or lessee of such vehicle.

"Public dance" means any dance other than a private dance.

"Soliciting" means the act of going from house to house, place to place, or in or along the streets within the city, selling or taking orders for goods or other things of value for future delivery, or for services to be performed in the future, but "soliciting" shall not include the soliciting by bona fide representatives of manufacturers, jobbers, brokers or wholesale establishments wherever located, of orders from established places of business located in the city and licensed under any of the provisions of this chapter.

"Spiritual specialty shop" means any establishment whose primary business is the sale of, or providing instruction on the use of natural herbs, dry goods, health products, charms, non-pharmaceutical medicinal type products, and religious or spiritual items. Spiritual specialty shop includes, but is not limited to, botanicas, herbal medicine stores with sales of spiritual items, and similar uses.

"Tanning" means any art or process by which a skin or hide is tanned.

"Taxicab" means every automobile or motor-propelled vehicle used for the transportation of passengers over the public streets of the city, for compensation and irrespective of whether the operations extend beyond the boundary limits of the city, at rates for distance traveled or for waiting time or for both.

(Ord. 2671 § 1, 2006; prior code §§ 6100—6100.30)

This chapter is enacted for the purpose of raising and providing revenue for the city for municipal purposes and for the purpose of regulating the businesses, callings, professions, exhibitions and occupations specified herein, except such of them as are exclusively regulated by the state or other governmental agency, and all license fees fixed by this chapter shall be deemed to have been fixed for each of such purposes.

(Prior code § 6101)

Any person required to pay a license for transacting and carrying on any business under Chapter 5.08 of this title shall remain subject to the regulatory provisions of other chapters of this code which are not in direct conflict with this chapter. No license imposed by Chapter 5.08 of this title shall be in lieu of inspection, application or investigation fees required by any other chapter.

(Prior code § 6102)

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts hereinafter prescribed. No person shall engage in business or transact and carry on any business, trade, profession, calling or occupation in the city, without first having procured a license from the city and fully complying with any and all other provisions of the code relating to such business.

A. Employees Excluded. No person who is an employee or who is the direct representative of a licensee shall be required to pay a license for doing of any part of the work of such licensee.

B. Each Business. Every person who operates any business, whether upon a cost, rental or commission basis or as a concession or upon rented floor space in or upon the premises of any person licensed under any provision of this chapter, shall be required to obtain a separate and independent license pursuant to the appropriate provisions hereof, and shall be subject to all provisions of this chapter.

C. Branch Establishments. A separate license must 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, and provided further that any person carrying on a business at one location containing several departments, all of which are presided over and carried on exclusively by such person as proprietor or by members of his or her immediate family (parents, spouse or children), shall be required to pay only one license fee which shall be the full license fee of whichever business calls for the highest license fee, and provided further that but one license shall be required for the business of sales conducted exclusively by means of bulk vending machines, regardless of the number of locations.

D. Separate Violations. The conduct, management or carrying on of business in the city without first having procured a license from the city so to do, or without complying with any or all of the provisions of this chapter pertaining to such business, shall be deemed a separate violation hereof for each and every day that such business is carried on.

(Prior code §§ 6103—6107)

The issuance of a license under this chapter shall not entitle the licensee to engage in any business which for any reason is in violation of any law or other Section of this code.

(Prior code § 6108)

Subject to appeal pursuant to Section 5.04.210, the License Officer may refuse to issue a license under this chapter if he or she has evidence that applicant has in the conduct of the same or any similar business been guilty of fraud, misrepresentation or conduct detrimental to the public welfare. If upon appeal the Council directs the issuance of a license, it may impose such conditions as it deems necessary to protect the public welfare.

(Prior code § 6108.1)

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.

(Prior code § 6109)

Nothing in this chapter and Chapter 5.08 of this title 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 to municipal corporations of such taxes as are herein prescribed.

A. Utilities. Any public utility operating under a franchise from the city and paying a franchise tax thereunder is subject to the provisions of this chapter to the extent of any retail business in which any such utility may engage in the city, but not otherwise.

B. Claims Of. Every person claiming to be entitled to exemption from payment of any license fee provided for in this chapter or Chapter 5.08 of this title upon the grounds that the imposition of such fee 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 him or her to such exemption. Such statement 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 services to be delivered or performed, the place from which the same are to be shipped or forwarded or the services performed, the method of solicitation or taking of orders, the location of any warehouse, factory, or plant within the state, 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 order blank, contract form, or other papers used by such person in taking orders shall be attached to the affidavit. If it appears that the applicant is entitled to such exemption, such applicant shall forthwith be issued a free license.

C. Charity. The provisions of this chapter or Chapter 5.08 of this title shall not be deemed or construed to require the payment of a license fee to conduct, manage, or carry on any business, or require the payment of any license fee from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any person. No license tax payment shall be required for the conducting of any historical, literary or religious entertainment, dance, concert, exhibition, or lecture on scientific or moral subjects whenever the receipts from the same are to be appropriated for the purposes and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly, by any person. Nothing in this Section contained shall be deemed to exempt any such institution or organization from complying with the provision of this code requiring such institution or organization to obtain a permit from the Council or proper officer to conduct, manage or carry on any business, when a permit is otherwise required, nor to exempt such institution or organization from obtaining a free license as herein required.

D. Veterans. Honorably discharged, disabled war veterans of the United States shall be entitled to receive free licenses for peddling or soliciting any goods except junk, provided that said persons first exhibit to the License Collector evidence of such character as shall satisfy the License 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 peddling or soliciting.

E. Blind. Upon application to the City Council by or on behalf of a blind person, the City Council may, by the vote of a majority of its members entered upon the Council minutes, exempt a blind person employing not more than one person from the payment of any license fee otherwise due or payable under this chapter, and order the License Collector to issue a free license to such blind person upon such terms and conditions as the Council may in each case prescribe. Applicants for free licenses under this Section shall be required to comply with all other provisions of this chapter.

F. Affidavit. Any person claiming an exemption shall file a verified statement or sworn affidavit with the License Collector stating the facts upon which exemption is claimed.

G. Exempt License. The License Collector shall, upon a proper showing contained in the verified statement or sworn affidavit, issue a license to such person claiming exemption without payment to the city of the license tax required by this chapter. 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 or Chapter 5.08 of this title, the License Collector shall disallow the claim to exemption, and the burden of establishing the right of such exemption shall be upon the applicant.

H. Appeal. In the event the License Collector disallows a claim to an exemption, the applicant therefore shall be entitled to a hearing before the Council upon written request therefore filed with the City Clerk, and the Council shall consider the request for exemption as the first regular meeting or adjourned regular meeting of the Council following the filing of such written request for hearing. The Council may consider such request as any special meeting. At such hearing the Council shall hear all available relevant testimony concerning the claim to exemption, and may continue such hearing from time to time for the purpose of obtaining new or additional testimony. Upon the conclusion of such hearing the Council shall allow or disallow the claim to exemptions, and the decision of the Council shall be final. If the Council allows the claim to exemption, the License Collector shall forthwith issue to applicant the license applied for upon compliance by applicant with all other provisions of this Code, relating to the business for which a license was applied for. If the Council disallows the claim to exemption, the License Collector shall issue no business license to such applicant until such applicant shall have paid the required license fees and complied with all other provisions of this Code relating to the business for which application was made. (Amended during 1999 recodification; prior code §§ 6110—6114.1, 6117—6119)

Every person required to have or obtain a license hereunder shall, not more than thirty (30) days prior to the effective date of such license, apply to the License Collector for such license and pay or tender to the License Collector the amount of the tax therefore. Upon receipt of such application together with the amount of the tax and the administrative processing charge, the License Collector shall prepare and issue to every such person a license, except in those cases where other provision is made, in such form as the License Collector shall provide, which license shall state the amount of the license tax and charges paid therefore, the duration of the license, the name of the person to whom issued, the nature of the business licensed and the location or place where such business is to be conducted. In addition to the amount of the tax as payable to the city, each person required to obtain a license hereunder, except such persons or organizations engaged in a charitable or nonprofit activity, shall also pay to the License Collector as a separate administrative processing charge the sum of twenty-five dollars ($25.00) upon the submission of an application for the issuance of a license.

(Prior code § 6120)

A. Upon a person making application for a newly established business and in all cases where the amount of license tax to be paid is based upon gross receipts, such person shall furnish to the License Collector, for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the License Collector and executed by the applicant under penalty of perjury setting forth such information as may be therein required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant.

B. Gross Receipts Basis. If the amount of the license tax to be paid by the applicant for a newly established business is based upon the gross receipts of such business, he or she shall estimate the gross receipts for the initial period to be covered by the license to be issued. Such estimate, if acceptable to the License Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant, provided, however, the amount of the license tax to determined shall be tentative only, and such person shall within thirty (30) days after the expiration of the period for which such license was issued, furnish the License Collector with a statement, upon a form furnished by the License Collector, 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.

C. Renewal Application. The applicant for the renewal of a license based upon gross receipts shall, within thirty (30) days after the close of the preceding license period, submit to the License Collector a written statement upon a form to be provided by the License Collector and executed by applicant under penalty of perjury, setting forth such information concerning applicant's business during the preceding year as may be required by said License Collector to enable him or her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

D. Renewal License Fee. The renewal license fee based upon gross receipts shall be the amount due calculated upon the gross receipts of such business during the preceding year.

E. Licensee in Default. The License Collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him or her the written statement and paid the license tax as required by the preceding Section. (Amended during 1999 recodification; prior code §§ 6121—6122)

In no event shall any mistake made by the License Collector in stating the amount of the license fee or in receiving the license fee prevent or prejudice the collection by the city of the amount actually due, together with all costs of collection, from any person for carrying on any business without a license or for refusing to pay the license fees specified in this chapter.

(Prior code § 6123)

The License Collector shall issue numbered plates to each licensee who is issued a license for engaging in business by vehicle as defined in this chapter. One plate shall be issued for each vehicle so used, which plate shall be placed conspicuously on the rear of each such vehicle. No person shall place any such plate on a vehicle not used by the licensee in such business, or drive or operate a vehicle upon which a plate is placed in violation of these provisions or drive or operate a vehicle engaged in any such business upon which no plate is placed.

(Prior code § 6124)

Annual licenses shall date from the first day of January of each year or from the effective date thereof if issuance occurs subsequent to the first day of January. Annual licenses shall expire on the last day of December of the year for which they were issued except as otherwise provided herein. The City Council may for good cause issue a license for a business, enterprise, occupation or event regulated by this chapter setting forth the commencement and termination dates thereof; provided, however, that any such license shall expire and be of no further force and effect upon the expiration of the time specified in such license. No person shall acquire any rights whatsoever in law, equity or otherwise by the issuance of any such license other than to engage in or conduct the business, enterprise, occupation or event specified in such license and only in strict accordance with all terms and conditions therein specified including all applicable provisions of law. All license fees shall be due and payable upon issuance of the license. (Amended during 1999 recodification; prior code § 6125)

In the event any licensee whose license fee was determined on a gross receipts basis hereunder shall cease to do business during the period for which a license was issued hereunder, he or she shall within thirty (30) days after cessation of business file with the License Collector a closing report stating the amount of gross receipts of the business during the period of operation under the outstanding license. Such closing report shall be accompanied by payment of the difference between the amount of the license tax theretofore paid and the amount of the license tax shown to be due by such closing report. In determining the additional tax due, the tax shall be computed upon the business conducted for the period of time it was so conducted, upon the same basis as if initial application were being made for such business for such period of time. (Amended during 1999 recodification; prior code § 6128)

A duplicate license may be issued by the License Collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying the License Collector a duplicate license administrative processing charge of twenty-five dollars ($25.00).

(Prior code § 6130)

Upon application of any licensee under this chapter and the surrender of the license thus issued, and upon securing a new permit when a permit is required by any Section of this code, a new license for a new location of a previously licensed business or change of address, shall be issued by the License Collector upon the same terms and conditions and for the unexpired term of the license thus surrendered upon payment of an administrative processing charge of twenty-five dollars ($25.00).

(Prior code § 6130.1)

No person shall wilfully make any false representation or statements to the License Collector or his or her authorized Deputy with reference to any of the amounts or numbers required to be stated or furnished under this chapter. The number, or amount, or designation of the classification of business as set forth in any license issued hereunder and accepted by the licensee, shall be prima facie evidence of the statements and representations made to such License Collector, or his authorized Deputy, with reference to the above matters, or any of them, by the applicant, at the time of the issuance of any such license.

(Prior code § 6131)

No such statement shall be conclusive upon the city, or upon any officer thereof, as to the matters therein stated, set forth, or otherwise, and the same shall not prejudice the right of the said city to recover any amount that may be ascertained to be due from such person in addition to the amount as stated or shown by such written statement to be due in case such statement be found to be incorrect.

(Prior code § 6132)

The correctness of all such statements shall be subject to audit and verification by the License Collector, or his or her properly authorized Deputy, who are authorized and empowered to inspect and audit the books and records of any and all persons licensed or applying for a license to commence or conduct or conducting any business in this chapter specified or referred to, or required to be licensed hereunder.

(Prior code § 6133)

All statements made pursuant to the provisions of this Section shall be deemed confidential in character and shall not be subject to public inspection, or to disclosure except in a proper proceeding before the Council or a competent court or tribunal.

(Prior code § 6134)

In the event any applicant for a license under this chapter and Chapter 5.08 of this title, or any licensee hereunder, and the License Collector, or his or her authorized Deputy charged with the issuance of the license herein provided for, are unable to agree with reference to the classification of any business hereunder or the amount of the license fee to be paid therefor, then and in that event any such applicant or licensee or said License Collector may appeal to the Council to hear and determine said matter or matters, by addressing a written communication to the Council briefly stating the question or questions involved. Said communication shall be presented to the Council at the next regular or adjourned regular meeting of the Council after the filing of the same with the City Clerk, at which said meeting the Council shall hear such evidence with reference to the subject or subjects thereof as may be offered and may continue said hearing from time to time. The Council may hear and determine such an appeal at any special meeting. The findings and decisions of the Council after hearing and considering such evidence and referring to this chapter and Chapter 5.08 of this title shall be binding, final and conclusive as to the classification of the business and the amount of license fee involved hereunder. Pending the hearing on any such appeal filed by an applicant for a license hereunder, no license shall be issued for the business involved in such controversy unless the classification assigned thereto by the License Collector is accepted in the meantime and the license fee therefor paid as herein provided. Such acceptance and payment shall be deemed made under protest and subject to decision of the Council, and such adjustment, if any, as the Council may order. Appeals by a licensee hereunder must be filed with the Clerk in writing as herein contemplated within ten (10) days after the issuance of the license constituting the basis of appeal, and if not so filed within said period of ten (10) days, the same shall be deemed waived, and thereafter shall not be considered by the Council.

(Prior code § 6135)

For the purposes of determining penalties accruing hereunder the various licenses provided for herein shall be delinquent as follows:

A. Any daily license fee shall be delinquent unless the amount thereof, as prescribed herein, is paid on or before the day upon which such fee becomes payable.

B. All license fees except daily and annual license fees shall be delinquent unless the amount thereof, as prescribed herein, is paid within five days after the same become due and payable.

C. Any annual license fee shall be delinquent unless the amount thereof, as prescribed herein, is paid at or before four-thirty p.m. on the thirtieth day after the same becomes due and payable.

(Prior code § 6137)

In computing the time within which licenses, other than daily licenses, become delinquent hereunder, the first day upon which any such license becomes payable hereunder shall be included.

(Prior code § 6138)

Nothing contained in the preceding Sections of this chapter shall be construed as relieving or exempting any person from arrest or punishment for failure to procure for any business the license required hereunder, at or before the time of commencing to conduct the same.

(Prior code § 6139)

A. For failure to pay a license tax when due, the license collector shall add as a penalty a percentage of the original license tax on the first day of each month after the due date; the penalty schedule to be as follows:

1. A minimum of fifteen dollars ($15.00) or ten (10) percent of the amount of the license tax for the first month (or portion thereof) of such delinquency, whichever amount is greater;

2. A minimum of twenty dollars ($20.00) or twenty-five (25) percent of the amount of the license tax for the second month (or portion thereof) of such delinquency, whichever amount is greater;

3. A minimum of twenty-five dollars ($25.00) or fifty (50) percent of the amount of the license tax for the third month (or portion thereof) of such delinquency, whichever amount is greater;

4. A minimum of thirty dollars ($30.00) or seventy-five (75) percent of the amount of the license tax for the fourth month (or portion thereof) of such delinquency, whichever amount is greater;

5. A minimum of thirty-five dollars ($35.00) or one hundred (100) percent of the amount of the license tax for the fifth month (or portion thereof) of such delinquency, whichever amount is greater;

6. A charge of twenty-five dollars ($25.00) shall be payable in a case where no license tax is payable pursuant to an exemption as authorized in this chapter but where a license application and declaration of exemption nonetheless must be filed with the License Collector.

B. In the event that a delinquent penalty may be payable, the License Collector shall not issue a license until such time as the applicable tax, together with the amount of the delinquent penalty are paid. (Amended during 1999 recodification; prior code § 6140)

In order to promote the licensing of all businesses within the city, the City Council may, by resolution, establish amnesty periods during which persons or entities conducting business within the city may apply for a current business license, and be absolved from the obligation of paying any penalties which have been assessed as a result of unpaid business license taxes.

(Ord. 2505 § 1, 1999: prior code § 6140.1)

In the event that any person or entity doing business in the city disagrees with a determination of any employee of the city regarding the application of any provision of this chapter, that person or entity may, within ten (10) days of that determination file a written appeal to the City Manager which must state the grounds upon which the appeal is made. The City Manager may grant the appeal if he or she makes a finding based upon one or more of the following grounds:

A. The tax has been computed incorrectly;

B. The business against which the tax is being imposed is not the business responsible for the payment of the tax;

C. The tax is being imposed for the wrong period; or

D. The tax has not been paid due to excusable neglect resulting from circumstances beyond the control of the business against which collection of the tax is being imposed.

The City Manager shall notify the person filing the appeal of his or her decision within twenty (20) days of receipt of the appeal. At his or her sole discretion, the City Manager may take testimony from the appellant. The decision of the City Manager shall be final on the date that it is signed and mailed.

(Ord. 2505 § 2, 1999: prior code § 6140.2)

In addition to all other powers conferred upon him or her, the License Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period nor exceeding thirty (30) days, and in such case so waive any penalty that would otherwise have accrued, and shall have the further power, with the consent of the Council, to compromise any claim as to amount of license tax due.

(Prior code § 6141)

A. In addition to any other remedy or power in this chapter as declared or reserved by the City Council it is further provided that any business license issued under this chapter may be cancelled by the Permit Committee after fifteen (15) days written notice to the holder of said license transmitted by U.S. first-class mail to the most current business address of such business in the possession of the License Department that such business license is proposed to be cancelled and revoked. Any business license may be cancelled by the Permit Committee for good cause including without limitation failure on the part of the licensee to pay the business license tax without substantial justification and despite diligent efforts to collect such amounts.

B. A hearing shall be held by the Permit Committee pursuant to said notice at which hearing the holder of the business license shall have a right so offer evidence. The decision of the Permit Committee shall be in writing and contain a statement of facts and findings and shall be final within fifteen (15) days unless within such time period appealed in writing to the City Council. An appeal from the decision of the Permit Committee shall be submitted on a form as approved by the Permit Committee and such appeal shall be accompanied by a charge or fee in an amount sufficient to cover the cost of the preparation of a transcript of the proceedings by the Permit Committee but in no case shall such fee exceed one hundred dollars ($100.00). Upon submission of an appeal to the City Clerk the business license shall be stayed until twenty (20) days following the data on which City Council concludes a hearing on the appeal.

C. Any said license may be canceled when it satisfactorily appears to the Council that disorderly or immoral conduct is or has been permitted on said premises, or whenever the preservation of public morality, health, peace, or good order shall, in its judgment, render such cancellation necessary.

(Prior code §§ 6142, 6143)

The person whose license has been cancelled shall not thereafter be entitled to receive any business license of any character from the city except upon a special permit from the Council.

(Prior code § 6144)

The notice provided for cancellation shall contain in substance the nature of the charge against the holder of the license, and a statement of the place and date of the hearing, and may be served personally or left at or mailed to the place of business of the said holder as shown on the last application filed with the License Collector by such licensee.

(Prior code § 6145)

In the event of the cancellation for cause of any business license issued by the city, any licensee fee or permit fee theretofore paid by the licensee for such license or permit shall be forfeited to the city and said licensee shall be entitled to no refund for any unexpired term of said license.

(Prior code § 6146)

The respective amounts or rates of license fees to be paid to said city by persons commencing or conducting any business subject to a license under this chapter and Chapter 5.08 of this title shall be as in this chapter and Chapter 5.08 of this title designated, and such respective amounts or rates of license fees are respectively designated, fixed and established for the respective businesses to which the same respectively relate. Such respective amounts or rates of license fees for such respective businesses are hereinafter set forth, designated, fixed and established in Chapter 5.08 of this title.

(Prior code § 6147)

Except as hereinafter provided, all moneys collected by the License Collector under this chapter and Chapter 5.08 of this title shall be promptly deposited to the general fund.

(Prior code § 6148)

A. It shall be the duty of the License Collector, and he or she is directed to enforce each and all of the provisions of this chapter and Chapter 5.08 of this title and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the License Collector or the Council. The License Collector in the exercise of the duties imposed upon him or her hereunder, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter and Chapter 5.08 of this title have been complied with.

B. Authority. The License Collector and/or 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 herein, and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter and Chapter 5.08 of this title. It shall be the duty of the License Collector and each of his or her assistants to cause a complaint so be filed against any and all persons found to be violating any of said provisions. (Amended during 1999 recodification; prior code §§ 6149, 6150)

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

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

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

(Prior code § 6151)

The amount of any license tax and penalty imposed by the provisions of this chapter and Chapter 5.08 of this title shall be deemed a debt to the city and any person carrying on any business without first having procured a license from said city so to do shall be liable to an action in the name of said city in any court of competent jurisdiction, for the amount of license tax and penalties imposed on such business.

(Prior code § 6152)

The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution from the violation of any of the provisions of this chapter. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Prior code § 6153)

The granting of a license hereunder shall not be deemed in any sense whatsoever a permit or license to conduct the business referred to herein, in an unlawful manner, or in any manner so as to constitute the same a nuisance.

(Prior code § 6154)