Escalon Municipal Code Art. III Business License Fees

Every person transacting, carrying on or conducting in the city any business shall pay an application fee for the initial license and an annual license fee based upon gross receipts or as otherwise established by resolution of the city council.

(Ord. 585 § 2.1 (Exh. A), 2020)

All license fees shall be payable in advance of issuance of the license in lawful money of the United States at City Hall. For daily licenses, the applicant shall pay the daily license fee in this article to the city each day. When an annual license is first obtained, the license fee may be prorated for the balance of the licensing period by estimating gross receipts/sales from the issue date of the license through December 31st of that same year. In the event the license is for any reason whatsoever revoked, suspended, denied or in any event not obtained by the applicant, the fee paid will not be refunded to the applicant.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. Any applicant for a license required by this chapter must provide documentation required to verify any statement or representation made to the city in support of the license. Any statement or representation contained in an application for a license or renewal license is subject to audit and verification by the finance director, his or her 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 fee 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 aforesaid.

(Ord. 585 § 2.1 (Exh. A), 2020)

All annual license fees described in this article, if unpaid, are delinquent if not received in the office before 5:00 p.m. on January 1st of each year. All daily license fees, if unpaid, are delinquent at 5:00 p.m. on the same day they become due and payable.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. All renewing annual licenses shall receive a grace period from assessed penalties from January 2nd through January 31st of each year. In such case where renewal application, supplemental paperwork, and license fees required by this article are not actually received in the office before 5:00 p.m. on January 31st – not just postmarked – a penalty of 10 percent of the license fee shall be added. An additional penalty of 10 percent of the license fee shall be added at 8:00 a.m. on the first calendar day of each month thereafter.

B. Every penalty shall become a part of the license fee required by this article. In no event shall the penalty or penalties exceed the amount of the license fee due. This section shall not be construed to prevent the enforcement of the penal provisions of this article and such provisions may be enforced at any time after the due date of the license.

C. No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent business licenses taxes, delinquencies fees, or administration citations.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. Except as otherwise provided in this chapter, no person or business shall be exempt from the necessity of procuring a license to do business in the city. License fees, however, will not be charged for licenses in the following cases:

1. A veteran who is honorably discharged or honorably relieved from the United States Armed Forces and is a resident of this state shall not be required to pay any local business license fees for a business selling or providing services if the veteran is the sole proprietor of the business. To claim this exemption, the applicant must provide a certificate of honorable discharge from any of the armed forces of the United States, or a certified or exemplified copy thereof; and unexpired photo identification;

2. Solicitors and peddlers engaged in interstate commerce and who are, by law, exempt from payment of a license fee, by virtue of the fact that they are engaged in interstate commerce;

3. Persons transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or other state from the payment to municipal corporations of such license fees or taxes;

4. Banks/financial institutions, public schools, or insurance companies so long as the insurance company does not conduct any business within the limits of the city other than the sale of insurance to the extent provided by Article XIII, Sections 27 and 28, of the State Constitution;

5. The provisions of this article shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity, 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 individual, firm or corporation; nor shall any license fee be required for the conducting of any entertainment, concert, exhibition or lecture dealing with scientific, historical, political, literary, religious, or other educational subjects within the city, wherein the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any service organization, church or school, or to any religious or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, charitable, fraternal, education, military, state, county or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition or lecture 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 individual firm or corporation; provided, however, that nothing contained in this section shall be deemed to exempt any such institution or organization from complying with the provisions of this article or any other ordinance of the city requiring authorization from the city council or any other officer of the city to conduct, manage or carry on any profession, trade, calling or occupation, specified in this article.

B. The provisions of this article shall not be deemed or construed to require the payment of any license fee by any public utility, which pays to the city a tax under a franchise or similar agreement.

C. The finance director may require the filing of a verified statement, with supporting documentation, from any person claiming to be excluded by the provisions of this title, which statement sets forth all facts upon which the exclusion is claimed.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. The following businesses are not required to obtain a business license nor pay a fee or tax:

1. Large and small family daycare homes, as defined in the Escalon Zoning Ordinance, Chapter 17.81 EMC;

2. Vendors conducting business on Escalon Unified School District property during sporting, fundraising, or special events.

B. In each of the above cases, the person claiming exemption from license shall first present satisfactory evidence to the finance director that they are entitled to such exemption, which evidence shall include a written statement under oath setting forth such facts and giving such information as the finance director may require; and provided further, that all such persons shall comply with all the other provisions of this chapter.

(Ord. 585 § 2.1 (Exh. A), 2020)