Chapter 110 — BUSINESS LICENSES

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. Whenever the masculine gender is used, it shall also include the feminine and neuter genders. Whenever the singular is used, it shall also include the plural.

AVERAGE NUMBER OF FULL-TIME EQUIVALENT EMPLOYEES. The average number of persons to be employed weekly in the applicant's business. The AVERAGE NUMBER OF FULL-TIME EQUIVALENT EMPLOYEES shall be determined by ascertaining the total number of hours of service to be performed within a representative week by all employees of the applicant and dividing the total number of hours of service thus obtained by 40. After computing the average number of fulltime equivalent employees, fractions of numbers less than ½ shall be excluded.

BUSINESS. All professions, trades, and occupations and all and every kind of calling, carried on for profit. DIRECTOR OF FINANCE. For the purposes of this title, the Director of Finance.

EMPLOYEE. All persons engaged in the operation or conduct of any business, except for one owner, partner, or franchisee, whether as an additional owner, partner, professional, any member of the owner's family, agent, manager, or solicitor, and any and all other persons employed or working in such business.

FIXED PLACE OF BUSINESS. A place of business in the city occupied for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to such business.

NEWLY ESTABLISHED BUSINESS. A business in existence and operation for less than three months.

PERSON. All domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee. ('63 Code, §§ 6-1.101 - 6-1.103) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 395-C.S., passed 1-3-84; Am. Ord. 533-C.S., passed 12-21-91)

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation. ('63 Code, § 6-1.104) (Ord. 378-C.S., passed 12-7-82)

In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax pursuant to the provisions of this chapter. ('63 Code, § 6-1.301) (Ord. 378-C.S., passed 12-7-82)

For the purposes of this chapter, the Director of Finance, his deputies, and authorized agents are authorized to administer oaths. ('63 Code, § 6-1.302) (Ord. 378-C.S., passed 12-7-82)

LICENSING PROVISIONS

(A) There are hereby imposed upon businesses, trades, professions, callings, and occupations license taxes as hereinafter prescribed. No person shall transact and carry on any business, trade, profession, calling, or occupation in the city without first having procured a license or without first having paid to the city the license tax provided in this chapter.

(B) This section 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 the state.

('63 Code, § 6-1.105) (Ord. 378-C.S., passed 12-7-82) Penalty, see § 110.99

The issuance of a license pursuant to the provisions of this chapter shall not entitle the license to engage in any business which for any reason is in violation of any law or ordinance and shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of other provisions of this code and all other applicable laws, nor shall it entitle the licensee to carry on any business in any building or on any premises designated in such license in the event such business or premises are situated in a zone or locality in which the conduct of such business is in violation of any law. ('63 Code, § 6-1.106) (Ord. 378-C.S., passed 12-7-82)

Any person required to pay a license tax for transacting and carrying on any business pursuant to the provisions of this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business, which tax has been required under any other law of the city, and shall remain subject to the regulatory provisions of such other law. ('63 Code, § 6-1.107) (Ord. 378-C.S., passed 12-7-82)

(A) Exemptions. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on the following businesses or occupations:

(1) Any charitable institution, organization, or association organized and conducted for charitable purposes only; any person conducting, carrying on, or staging any concert, exhibition, lecture, dance, amusement, or entertainment where the receipts, if any are derived therefrom, are to be used solely for charitable or benevolent purposes and not for the private gain of any person in whole or in part; any religious, fraternal, educational, military, state, county, or municipal organization or association conducting, carrying on, or staging any amusement or entertainment, concert, exhibition, lecture, dance, or athletic event when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for the private gain of any person. This exemption shall not apply to promoters employed by charitable organizations.

(2) Any person engaged in interstate commerce when a license tax casts a burden upon such interstate commerce to the extent that the city may not tax under the provisions of the state constitution.

(3) Any person whose annual gross receipts from any and all businesses are $500 or less per quarter.

(4) A certificate of exemption may be issued upon payment of an $8 processing fee. Nothing herein requires an exempt business to obtain such a certificate.

('63 Code, § 6-1.108)

(B) Claims for exemption. Any person desiring to claim an exemption from the payment of a license tax and to have a free license issued to him shall make an application therefor to the Finance Department and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to an exemption from the payment of license taxes for any reason set forth in this chapter, the Finance Department upon the applicant complying with the provisions of this chapter or any other law of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license tax is exempt. ('63 Code, § 6-1.110)

(C) Revocation of exemption. The Finance Department may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in §§ 110.29 and 110.30 of this subchapter for the determination of a disputed tax.

('63 Code, § 6-1.111) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83)

(A) Except as may be otherwise specifically provided in this chapter, the provisions of this chapter shall not be deemed or construed to apply to any of the following persons:

(1) Any public utility which makes payments to the city under a franchise or similar agreement.

(2) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivision 1(a) of the State Constitution;

(3) Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14-415 of the State Constitution; and,

(4) Any person whom the city is not authorized to license under any law or the constitution of the United States or the state. (B) The Finance Department may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all the acts upon which the exclusion is claimed. ('63 Code, § 6-1.109) (Ord. 378-C.S., passed 12-7-82)

(A) Application.

(1) Every person required to have a license pursuant to the provisions of this chapter shall make an application for the same to the Finance Department. Such application shall be a written statement upon a form provided by such department and shall be signed by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary properly to determine the amount of the license tax to be paid by the applicant.

(2) Such application shall set forth the average number of full-time equivalent employees for the applicable period as provided in § 110.01 of this chapter.

('63 Code, § 6-1.112)

(B) First license.

(1) Every person making an application for license shall pay to the Finance Department an estimate of the license tax for the business in which he is engaged.

(2) If all of the provisions of this chapter are met, the license will be issued five working days after application is made for such license pursuant to division (A) of this section.

(3) The estimated license tax thus paid shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the Finance Department with a sworn statement upon a form to be provided by such department, setting forth such information as may be therein required and showing, during the period of such license, the actual average number of full-time equivalent employees. The license tax shall be ascertained and paid upon such applicable basis, credit being given for the estimated license tax previously paid, and a refund to the applicant made if the previously paid license tax was in excess of the amount deemed to be required.

('63 Code, § 6-1.113)

(C) Renewal of license; application. In all cases, the applicant for the renewal of a license shall submit to the Finance Department for its 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 such department, signed under penalty of perjury or sworn to before a person authorized to administer oaths. Such statement shall set forth such information concerning the type of the applicant's business, the number of full-time equivalent employees during the preceding year, or other applicable basis as may be required by the Finance Department to enable it to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this chapter. ('63 Code, § 6-1.114)

(Ord. 378-C.S., passed 12-7-82; Am. Ord. 482-C.S., passed 12-17-88)

No statement furnished or secured pursuant to the provisions of this chapter shall be deemed to 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 hereunder.

('63 Code, § 6-1.115) (Ord. 378-C.S., passed 12-7-82)

(A) Branch establishments. Separate licenses shall be obtained for each branch establishment or location of the business engaged in as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided, however, warehouses and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate places of business or branch establishments, and provided that the first owner, partner, or franchisee is deleted from the list of full-time equivalent employees at only one such separately treated business. ('63 Code, § 6-1.116)

(B) Joint license. Whenever any person is engaged in two or more separate businesses at the same location, such person shall be required to obtain a separate license for conducting each such business. The Director of Finance shall issue a separate license certificate for each such separately licensed business. The license tax to be paid shall be computed for each of such businesses being conducted at such location, and provided that the first owner, partner, or franchisee is deleted from the list of full-time equivalent employees for each such separately licensed business. ('63 Code, § 6-1.117)

(Ord. 378-C.S., passed 12-7-82)

All licenses shall be prepared and issued by the Director of Finance upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following information to be derived from the application form provided by the Administration Services Department:

• (A) The name of the person to whom the license is issued;

• (B) The kind of business licensed thereby;

• (C) The location of such business;

• (D) The date of expiration of such license; and,

• (E) Such other information as the Director of Finance may require.

('63 Code, § 6-1.118) (Ord. 378-C.S., passed 12-7-82)

No license shall be issued for a period of more than 12 months. No license shall be issued for any period extending beyond December 31 following the date of issuance. All licenses issued on a quarterly basis shall expire 90 days from issuance or on December 31, whichever occurs first.

('63 Code, § 6-1.119) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 533-C.S., passed 12-21-91)

No greater or lesser amount of money shall be charged or received for any license tax than provided for in this chapter, except that no license tax shall exceed $1,000, exclusive of penalties, and no license shall be sold or issued for any period of time other than as provided for in this chapter, provided that this section shall not refer to such penalties as are herein provided for. ('63 Code, § 6-1.120) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 533-C.S., passed 12-21-91)

(A) All license taxes due hereunder shall be paid in advance, in lawful money of the United States, at the office of the Finance Department.

('63 Code, § 6-1.121)

• (B) All license taxes due hereunder shall be due and payable and delinquent as follows:

• (1) Daily licenses shall be due on their effective date and delinquent at 5:00 p.m. on the due date.

(2) Quarterly licenses shall be due on January 1, April 1, July 1, and October 1 and delinquent at 5:00 p.m. on the 20th day of the first month in which the quarterly license is due.

('63 Code, § 6-1.122)

(C) (1) Penalties. Any person who fails to pay any license tax imposed by this chapter within the time required shall pay a penalty of 10% per month or portion thereof in addition to the amount of the tax, provided that the amount of such penalty shall in no event exceed 100% of the amount of license tax due.

(2) Waiver of penalties. Any other provision of this section to the contrary notwithstanding, if any person shall fail to pay any license tax imposed by this chapter within the time required, the City Manager, on written application therefor and good cause shown, may waive the penalties imposed under this section provided any license tax imposed by this chapter is paid within 72 hours following the time payment the license tax first became delinquent. ('63 Code, § 6-1.123)

(Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83; Am. Ord. 533-C.S., passed 12-21-91)

(A) Any license due hereunder may be issued on a quarterly basis provided that the business is newly established, has ceased operation during the year, or will be operated within the city only for a specified period of time. The application for a quarterly license shall be a written statement upon a form provided by the Finance Department and shall be signed by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary to properly determine the amount of the license tax to be paid by the applicant.

(B) In the case of a newly established business, the tax shall be 25% of the full annual tax for the quarter during which application is made, plus 25% of the full annual tax for each subsequent quarter ending December 31, plus a processing fee of $8.

(C) In the case of a business which will be operated within the city only for a specified period of time, the tax shall be 25% of the full annual tax for the quarter during which the application is made, plus 25% of the full annual tax for each subsequent quarter or portion of a quarter ending with the close of the period during which the business shall operate on December 31, whichever comes first, plus a processing fee of $8.

('63 Code, § 6-1.124) (Ord. 378-C.S., passed 12-7-82)

Refunds will be made on an amount paid as a license tax only in the cases hereinafter provided:

• (A) An error was made on the part of the city in the determination of the amount of the license tax.

• (B) A license tax was paid twice.

• (C) A license tax was illegally collected.

• (D) Pursuant to § 110.20(B) of this chapter, an applicant for a first license for a newly licensed business submits an application

to the Finance Department within 30 days after the expiration of the period for which a business license was issued setting forth the actual average number of full-time equivalent employees included within the business during the year.

(E) An applicant who has paid an annual business license tax submits to the Finance Department a sworn statement, upon a

form to be provided by such department, setting forth information showing that the business has ceased operation during the year, and requesting that the license tax be recomputed pursuant to the provisions of § 110.27 for a business which is operated in the city for only a specified period of time.

('63 Code, § 6-1.125) (Ord. 378-C.S., passed 12-7-82)

(A) No statement required to be filed by the applicant or licensee shall be conclusive upon the city or the Finance Department whenever it shall appear to the satisfaction of the Finance Department that such statement does not set forth the true facts of the business for which a license is required.

(B) In the event the issuance of a license is withheld pursuant to the provisions of this section, the Finance Department shall, concurrently with the withholding of the license, deliver a written statement to the applicant setting forth the tax the Finance Department has concluded is applicable; in such event, the applicant shall have the right to the issuance of a quarterly license upon payment of the amount of the tax.

(C) If the applicant is dissatisfied with the determination of the Finance Department, the applicant shall be entitled to a hearing on the amount of the tax upon filing a written application within ten days of payment. The hearing shall be held in the manner, time, and procedure as set forth in § 110.30 of this subchapter. ('63 Code, § 6-1.126) (Ord. 378-C.S., passed 12-7-82)

(A) If any person fails to file any required statement within the time prescribed, or if, after demand therefor has been made by the Finance Department, he fails to file a corrected statement within 15 days after notification so to do, or it appears to the satisfaction of the Director of Finance that a statement filed does not set forth the true facts of the business for which a license is required, the Director of Finance shall determine the amount of license tax due from such person by means of such information as he may be able to obtain.

(B) In case such determination is made, the Department of Finance shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Eureka, California, postage prepaid, return receipt requested, addressed to the person so assessed at the address appearing on his last license or application. Such person may, within ten days after the serving or mailing of such notice, make an application in writing to the Director of Finance for a hearing before the Director of Finance on the amount of the license tax. If such an application is made, the Director of Finance shall give not less than five days' written notice, in the manner prescribed herein, to the licensee to show cause, at a time and place fixed in such notice, why such amount specified therein should not be fixed for such license. At such hearing, the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the Director of Finance shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

(C) If an application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the Director of Finance shall become final and conclusive.

('63 Code, § 6-1.127) (Ord. 378-C.S., passed 12-7-82)

(A) Any person aggrieved by any decision of the Director of Finance with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the City Manager.

(B) After appeal to the City Manager, any person may appeal to the City Council with respect to the issuance or refusal to issue a license, or the amount of a license tax, by filing a notice of appeal with the City Clerk within 15 days of the decision by the City Manager. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing 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 Eureka, California, postage prepaid, return receipt requested, addressed to such person at the address appearing on his last license or application.

('63 Code, § 6-1.128) (Ord. 378-C.S., passed 12-7-82)

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 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 Manager, to compromise any claim as to the amount of license tax due. The Director of Finance shall also have the power to require the submission of a copy of the business license applicant's most recent state employer's payroll tax return before issuing the license applied for; and/or proof of tax-exempt status.

('63 Code, § 6-1.129) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83)

All licenses issued pursuant to the provisions of this chapter shall 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.

('63 Code, § 6-1.130) (Ord. 378-C.S., passed 12-7-82)

(A) Transfer of license. No license issued pursuant to the provisions of this chapter shall be transferred except when a licensee transfers his business from one location to another in the city, the license previously issued may be amended to authorize the conduct of the business at the new location; or except when a licensee sells or transfers a licensed business to another and a written authorization by the original licensee is submitted to the Finance Department, the license previously issued may be amended to authorize the conduct of the business by the new licensee. The license transfers and amendments herein authorized may be obtained upon an application therefor to the Finance Department and the payment of the sum of $8. ('63 Code, § 6-1.131)

(B) Duplicate licenses. Duplicate licenses may be issued by the Finance Department to replace any license previously issued, 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 to the Finance Department the sum of $8.

('63 Code, § 6-1.132)

(Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83)

Any license issued pursuant to 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 the application or statements required by this chapter within six months after such charges or statements become delinquent.

('63 Code, § 6-1.133) (Ord. 378-C.S., passed 12-7-82)

(A) Except for information appearing on the face of each business license, the information furnished or secured pursuant to the provisions of this chapter shall be deemed confidential in character and shall not be subject to public inspection, and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of the provisions of this chapter.

(B) Unless in compliance with judicial order, or as may be required for the proper administration of this chapter, the Finance Department, its agents and employees, shall not divulge facts or information obtained in the administration thereof. ('63 Code, § 6-1.134) (Ord. 378-C.S., passed 12-7-82)

In any action brought under or arising out of any of the provisions of this chapter, or of any law imposing a license tax, the fact that a party therein represented himself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay a license tax for such business.

('63 Code, § 6-1.135) (Ord. 378-C.S., passed 12-7-82)

(A) It shall be the duty of the Director of Finance, his deputies, officers, agents, and/or employees, and they and each of them are hereby directed to enforce each and all of the provisions of this chapter, and the Director of Public Safety shall render such assistance in the enforcement thereof as may from time to time be required by the Director of Finance, the City Manager, or the Council. All public safety officers are hereby appointed inspectors of licenses and, in addition to their several duties as public safety officers, are hereby required to examine all places of business and persons in the city liable to pay a license to see that such licenses are paid and displayed and shall have and exercise the power:

(1) To make arrests for the violation of any of the provisions of this chapter; and,

(2) To enter free of charge, at any time, any place of business for which a license is required by this chapter and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business, and, if such person shall then and there fail to exhibit such license, such person shall be liable to the penalty provided for a violation of this chapter.

(B) It is hereby made the duty of the public safety officers to cause complaints to be filed against all persons violating any of the provisions of this chapter.

(C) Each department of the city which issues permits for work to be done shall require the production of a valid license prior to the issuance of such a permit.

('63 Code, § 6-1.136) (Ord. 378-C.S., passed 12-7-82)

(A) The amount of any license tax and penalty imposed pursuant to the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business after constructive notice of the intent to take such action has been published in a newspaper of general circulation. Any person carrying on a business without first having procured a license from the city or any person carrying on a business for which the license tax is delinquent is hereby barred from providing goods or services to the city.

(B) A fee shall be charged equal to the standard “NSF” charge used by the city's demand bank whenever a check presented to the city in payment of any business license tax or fee calculated pursuant to the provisions of this chapter is returned by the city's demand bank due to insufficient funds, closed account, or any other reason.

('63 Code, § 6-1.137) (Ord. 378-C.S., passed 12-7-82)

All remedies prescribed in this chapter 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. ('63 Code, § 6-1.138) (Ord. 378-C.S., passed 12-7-82)

FEES

(A) Every person conducting, carrying on, or managing a business in the city shall pay the business license tax herein listed unless engaged in a business for which taxes are specifically detailed elsewhere in this chapter.

(B) The annual license tax shall be $55, plus $11.50 per annum for each full-time equivalent employee in addition to the first owner, partner, or franchisee, the total annual tax is in no case to exceed $1,000, exclusive of penalties.

('63 Code, § 6-1.201) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 533-C.S., passed 12-21-91) Penalty, see § 110.99

(A) Every person conducting, carrying on, or managing a business of auctioneer permanently located within the city shall pay an annual license tax pursuant to § 110.50.

(B) Every person conducting an auction within the city, not as a permanent business, shall pay a tax of $75 per day. Persons conducting such occasional auctions may be required by the Director of Finance to post a bond with the city and provide the city with a Certificate of Insurance naming the city to be held harmless from any liability arising from the event. ('63 Code, § 6-1.202) (Ord. 378-C.S., passed 12-7-82) Penalty, see § 110.99

Every person conducting, carrying on, or managing a business consisting of maintaining a place where tables are used by the public for playing cards, and for the use of which a fee or compensation is charged, shall pay an annual license tax pursuant to § 110.50 of this chapter in addition to complying with all applicable provisions listed elsewhere in this chapter. ('63 Code, § 6-1.203) (Ord. 378-C.S., passed 12-7-82) Penalty, see § 110.99

(A) The annual business license tax for a home occupation license shall be $36 annually, or $9 on a quarterly basis. (B) Any individual that applies for a home occupation license in lieu of a regular business license shall meet all other requirements of this code of ordinances.

(C) In order to qualify for a home occupation license in lieu of a regular business license, the gross receipts of the business shall not exceed $4,000 annually, or $1,000 on a quarterly basis.

(D) The applicant shall not be considered eligible for a home occupation license if it is determined that he would fall within the jurisdiction of § 110.56 of this subchapter:

Every person conducting, carrying on, or managing a business consisting of owning, operating, opening, establishing, managing or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire damaged, or other similar goods, wares, or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged, or other goods, wares, or merchandise shall pay a license tax pursuant to § 110.50 of this subchapter; however, the provisions of § 110.27 of this chapter regarding the issuance of quarterly licenses apply.

(E) The applicant for a Home Occupation Fee shall sign an affidavit under penalty of perjury indicating that he is in compliance with and will remain in compliance with divisions (A) through (D) of this section.

(F) The Director of Finance may require that the applicant produce such records as he deems necessary to substantiate any information required.

('63 Code, § 6-1.204) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83; Am. Ord. 533-C.S., passed 12-21-91)

Every person conducting, carrying on, or managing a business consisting of a circus, carnival, or other similar exhibition shall pay a tax of $90 per day, and for each circus or menagerie parade or procession in, over, or along any public street or highway of the city by any person not having a license to exhibit such circus, carnival, or other similar exhibit in the city the license tax shall be $90 per day.

('63 Code, § 6-1.205) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 533-C.S., passed 12-21-91)

Every person conducting, carrying on, or managing a business consisting of a lecture, traveling or temporary theatrical performance such as comedy, spoken drama, opera, or concert, shall pay a license tax of $30 for each day such performances are held in any public hall, club room, assembly hall, or theater, whether or not an admission fee is charged. No additional license to conduct or carry on any theatrical or vaudeville performance shall be required when such performance is conducted at any theater licensed pursuant to § 110.50 of this subchapter.

('63 Code, § 6-1.206) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 533-C.S., passed 12-21-91) Penalty, see § 110.99

Every person conducting, carrying on, or managing a business consisting of owning, operating, opening, establishing, managing, or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire damaged, or other similar goods, wares, or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged, or other goods, wares, or merchandise shall pay a license tax pursuant to § 110.50 of this subchapter; however, the provisions of § 110.27 of this chapter regarding the issuance of quarterly licenses apply.

('63 Code, § 6-1.207) (Ord. 378-C.S., passed 12-7-82) Penalty, see § 110.99

Every person conducting, carrying on, or managing a business consisting of a place to which the public is admitted, and an admission fee is charged, and at which any boxing or wrestling match or exhibition is conducted, presented, or carried on shall pay a license tax pursuant to § 110.50 of this subchapter, if permanent, or pursuant to § 110.55, if daily.

('63 Code, § 6-1.208) (Ord. 378-C.S., passed 12-7-82) Penalty, see § 110.99

Every person conducting, carrying on, or managing a business or occupation of peddler, solicitor, canvasser, or itinerant vendor shall pay a license tax pursuant to § 110.51 of this subchapter; however, the provisions of § 110.27 of this chapter regarding quarterly licenses apply.

('63 Code, § 6-1.209) (Ord. 378-C.S., passed 12-7-82) Penalty, see § 110.99

Every person conducting, carrying on, or managing a business of a hotel, motel, apartment house, bed and breakfast inn, or rooming house, each with four units or more, shall pay an annual license tax pursuant to § 110.50 of this subchapter. ('63 Code, § 6-1.210) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 533-C.S., passed 12-21-91) Penalty, see § 110.99

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than $1,000 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

('63 Code, § 6-1.139) (Ord. 378-C.S., passed 12-7-82)