Farmersville Municipal Code Art. II License

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts provided for in this chapter, and it is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so or without complying with any and all applicable provisions of this code.

B. The payment of a license tax required by this provisions of this chapter, and its acceptance by the city, and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.

(Ord. 340 § 1(part), 1989)

A. A separate license must be obtained for each branch establishment or location of the business transacted and carried on.

B. Each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location and in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business license under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

C. A separate license shall be obtained for each separate type of business operating at the same location in the city. Each such license shall authorize the licensee to carry on only the business licensed thereby at the location or in the manner designated in such license; provided, however, warehouses, storage yards 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 locations of a single business or a separate type of business; and provided further, any person conducting two or more different types of business at the same location and under the same management, or at different locations, but which businesses have a single or integrated system of bookkeeping and financial records, may, at the city's option, pay only one tax calculated on the average number of the total gross receipts for all businesses at that location.

(Ord. 340 § 1(part), 1989)

A. Constitution of the United States or of the State of California. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution from the payment to municipal corporations of such taxes as are prescribed in this chapter.

B. Charitable, Religious and Nonprofit Organizations. Any applicant for a business tax certificate to solicit funds for charitable religious or nonprofit purposes shall be required to register with the license department of the city, identify themselves, and establish their authority to act for the charitable, religious, or nonprofit cause which they purport to represent. The provisions of this chapter shall not be deemed or construed to require the payment of a business tax to conduct, manage, or carry on any business, occupation, or activity of any institution or organization recognized as a tax exempt institution or organization by the franchise tax board of the state or Internal Revenue Service of the United States carried on wholly for the benefit of religious, charitable, or nonprofit purposes and form which profit is not derived either directly or indirectly by any person. Nor shall any business tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts or net proceeds of any such entertainment, concert, exhibition, or lecture are appropriated or turned over to any church or school or to any bona fide religious or benevolent purpose within the city; nor shall any business tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, 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 purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, the provisions of this section shall not be deemed to exempt any person, organization, or association from complying with the provisions of this chapter requiring a permit from the council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.

C. Part-time Home Occupations. The provisions of this chapter shall not apply to any natural person engaged in the business, trade, occupation, or calling of part-time household servant or similar domestic worker, or to any minor under the age of eighteen or adult engaged in any part-time occupation provided the gross income of such natural person, minor, or adult from the business, trade, occupation, or calling does not exceed two thousand, four hundred dollars per year.

D. Community Event Exemption. Nothing in this chapter shall be deemed or construed to apply to any religious, charitable, fraternal service, educational, military, state, county, volunteer firefighting, or municipal organization or association, their concessionaires or contractors for a community event held within the city; provided, the city council grants a no-fee permit for the event after making the following findings:

1. The organization has not sponsored or held an event after obtaining a no-fee permit pursuant to this subsection within a six-month period;

2. The event shall not be for a duration longer than seven days;

3. The event shall be open to the general public;

4. The organization requesting the exemption is directly involved in the management of the event;

5. Based on a report from the chief of police, the event has not been or is not likely to be a catalyst for an unusual level of illegal activity within the community;

6. A portion of the moneys from the event will be appropriated for the purpose and objects for which such organization or association was formed.

E. Disabled Veterans. Every honorably discharged sailor, soldier, marine, airman, or coastguardsman of the United States, who is unable to earn a livelihood by manual labor, shall have the right to hawk, peddle or vend goods, wares and merchandise, except spirituous, malt, vinous, or other intoxicating liquors, without any license fee whatsoever. A license shall be issued to such honorably discharged soldier, sailor, marine, airman, or coastguardsman, upon producing his discharge, and making proof of his disability as provided in this chapter.

F. Farmers and Ranchers. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by farmers or ranchers to carry on any business, occupation, or activity selling edible agricultural or horticultural produce, dairy products, livestock, poultry products, fish, fowl or animals actually produced or raised on their farm, ranch or property, except when such sales are made at any established sales stand or business establishment.

G. Effect of Other Fees Paid. Nothing in this chapter shall be deemed or construed to impose a business tax on any holder of any franchise from the city where the holder of the franchise pays fees to the city by virtue of an obligation imposed by the franchisee unless provided for in the franchise.

H. Claim for Exemption and Determination of Exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the city clerk stating the facts upon which exemptions are claimed. The city clerk shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption. The license so granted shall not require payment to the city of the license fee required by this chapter.

I. Revocation. The city clerk may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided in this chapter.

J. Appeal to City Council. The determination of the city clerk regarding the revocation of any exemption may be appealed by the holder of the revoked exemption to the city council within ten calendar days of receiving written notice of the revocation.

(Ord. 357 § 1, 1992; Ord. 340 § 1(part), 1989)

When any person, by the use of signs, circulars, cards, telephone directories, or newspapers, advertises, holds out, or represents that they are in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that they are in business in the city, and such person fails to deny by a sworn statement given to the collector that he is conducting business in the city after being requested to do so by the collector or their representatives, such facts shall be considered prima facie evidence that such person is conducting business in the city.

(Ord. 340 § 1(part), 1989)

A. No business license issued pursuant to the provisions of this chapter, or the payment of any tax required under the provisions of this chapter, shall be construed as authorizing the conduct or continuance of any illegal business, or of a legal business in an illegal manner, or to conduct within the city the business for which a business license has been issued without complying with all the provisions of the laws of the city and state and federal laws, including, but not limited to, those requiring a permit from any board, commission, department, or office of the city, state or federal government.

B. The collector shall not issue any business license, other than a renewal business license, to any fixed place of business within the city until such time as it is shown that the business has met the requirements of the planning, zoning, building, fire, health, and permit laws of the city and county, state or federal laws as may apply; and shall not issue a renewal business license to any business which is not in compliance with all such laws.

C. Failure to comply with the provisions of this section shall constitute grounds for the refusal, suspension, or revocation of the business license.

(Ord. 340 § 1(part), 1989)

Every person required to have a license under the provisions of this title shall make application for the same to the city clerk, and upon the payment of the prescribed tax the city clerk shall issue to such person a license which shall contain:

A. Account number;

B. Company name;

C. Mailing address, city, state, zip code;

D. The date of the expiration of such license;

E. Such other information as may be necessary for the enforcement of the provisions of this chapter; and

F. Misrepresentation. No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the licenses provided for in this chapter.

(Ord. 340 § 1(part), 1989)

A. All applications for a business license in the city shall obtain the approval of the planning department, the fire department, and if needed, as determined by the planner and fire department, a building inspection by the building inspector of the city. Until such approval has been obtained and filed with the city clerk, no business license will be issued to the applicant.

B. If the approval is not obtained as required in this chapter, the application may appeal to the city council within ten days of denial and if ordered by the city council, the business license will be granted without the required approval.

(Ord. 340 § 1(part), 1989)

Every business, trade, profession or service which additionally requires any federal, state, county, or local regulatory license or permit, shall present evidence to the city clerk of satisfactory compliance with such regulations prior to the issuance of any business license under this title. Additionally, no license shall be issued by the city clerk to any business, trade, profession or service which fails to present any land use permit required by Title 17 of this code or which has failed to comply with the provisions of any other regulation of this code having to do with trades, businesses or occupations.

(Ord. 340 § 1(part), 1989)

The payment of a business tax required by the provisions of this chapter, and its acceptance by the city and the issuance of a license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event such building or premises is situated in a zone or locality in which the conduct of such business is in violation of any law. Under the circumstances named in this chapter, the fees paid shall not be refundable.

(Ord. 340 § 1(part), 1989)

A. Upon a person making application for the first license to be issued under this chapter or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts, such person shall furnish to the city clerk for their guidance in ascertaining the amount of license tax to be paid by the applicant, a written sworn statement, upon a form provided by the city clerk, setting forth such information as may be therein required and as may be necessary to properly determine the amount of the license tax to be paid by the applicant.

B. If the amount of the license tax to be paid by the applicant is based upon the gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the city clerk 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 so determined shall be tentative only, and such person shall, within ninety days after the expiration of the period for which such license was issued, furnish the city clerk with a sworn statement, upon a form furnished by the city clerk, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first license was issued.

C. The city clerk shall not issue to any such person another license for the same or any other business, until such person has furnished to the city clerk the written statement and paid the license tax as required in this chapter.

(Ord. 340 § 1(part), 1989)

In all cases, the applicant for the renewal of a license shall submit to the city clerk for his guidance in ascertaining the amount of the license tax to be paid of the applicant, a written sworn statement, upon a form to be provided by the city clerk, setting forth such information concerning the applicant's business during the next preceding year as may be required by the city clerk to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter. The applicant shall certify to the truth of the application by affixing his signature to the document.

(Ord. 340 § 1(part), 1989)

A. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter.

B. The information furnished or secured pursuant to this section for Sections 5.04.160 and 5.04.170 shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall be subject to the penalty provisions set forth in Section 5.04.570 of this chapter.

(Ord. 340 § 1(part), 1989)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the city clerk, he fails to file a corrected statement, the city clerk may 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 a determination is made, the city clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Farmersville, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the city clerk for a hearing on the amount of the license tax. If such application is made, the city clerk must cause the matter to be set for hearing within thirty days before the city council. The city clerk shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed in this chapter for the service of notice of the tax. The council shall consider all evidence produced, and shall issue written notice of its findings thereon, which findings shall be final.

(Ord. 340 § 1(part), 1989)

A. The statements required by the provisions of this chapter and each of the several items required to be stated thereon shall be subject to inspection and verification by any authorized agent of the city; provided, such inspection shall be limited to those books and records necessary to establish the gross receipts of an applicant or licensee.

B. A certificate executed and delivered to the city by a certified public accountant licensed by the state shall establish a rebuttable presumption that the gross receipts of such licensee are as stated in the statements required by the provisions of this chapter.

(Ord. 340 § 1(part), 1989)

It is unlawful for the collector or any person having an administrative duty pursuant to the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by investigation of the records and equipment of any person required to obtain a license tax, or any other person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, the provisions of this section shall not be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee or agent for the collection of taxes for the sole purpose of administering or enforcing any provision of this chapter or collecting taxes imposed by the provisions of this chapter;

B. The disclosure of information to, or the examination of records by federal, state or county officials, or the tax officials of another city or county if a reciprocal arrangement exists with other city or county or to a grand jury or court of law upon subpoena;

C. The disclosure of information and results of the examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers of the city;

D. The disclosure, after the filing of a written request to such effects, to the taxpayer himself or to his successors, receivers, trustee, executors, administrators, assignees and guarantors, if directly interested, of information relating to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, including penalties; provided, however, the city attorney shall approve such disclosure, the collector may refuse to make any disclosure set forth in this subsection when, in his opinion, the public interest would suffer thereby;

E. The disclosure of names and addresses of persons to whom licenses have been issued and the general type or nature of their business;

F. The disclosure by way of public meeting, or otherwise, of such information as may be necessary to the city council in order to permit it to be fully advised of the facts when a business files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter; and

G. The disclosure of general statistics regarding taxes collected or business done in the city. The provisions of this section shall be subject to the applicable provisions of the California Public Records Act (Title 1, Division 7, Chapter 3.5, Section 6250 et seq. of the California Government Code).

(Ord. 340 § 1(part), 1989)

A. Any person aggrieved by any decision of an employee of the city with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the city clerk.

B. The city clerk shall thereupon fix a time and place for hearing such appeal. Said hearing shall be within thirty days from the filing of a notice of appeal.

C. The city clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office, postage prepaid, addressed to such person at his last known address.

(Ord. 340 § 1(part), 1989)

In addition to all other powers conferred upon them, the city clerk shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise accrue and shall have the further power, to compromise any claim as to the amount of license tax due.

(Ord. 340 § 1(part), 1989)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee set by resolution, have a license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.

(Ord. 340 § 1(part), 1989)

Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor, the term of such license has not expired, then the license tax prescribed for the business by this chapter shall not be payable until the expiration of the term of such unexpired license.

(Ord. 340 § 1(part), 1989)

A duplicate license may be issued by the city clerk to replace any license previously issued under this chapter which has been lost or destroyed, upon the licensees filing an affidavit attesting to such facts, and at the time of filing such affidavit paying to the city clerk a duplicate license fee as set by resolution.

(Ord. 340 § 1(part), 1989)

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 within the city.

(Ord. 340 § 1(part), 1989)