Farmersville Municipal Code Art. III License Tax

All license taxes provided for in this chapter shall be paid on an annual basis, except for daily licenses. All licenses provided in this chapter to be paid in advance are as follows:

A. Annual license taxes on the first day of January of each year, except when a new business is commenced during the year, in which case the license tax for such period shall be due and payable when such business is commenced and the license therefor issued may be prorated; provided, that such prorate shall be calculated by month and in no case be for less than one month;

B. Daily license taxes each day in advance; daily licenses may be issued at any time for any number of days.

(Ord. 340 § 1(part), 1989)

A. Penalty for Nonpayment of Annual License. Every annual license which is not paid within a period of sixty days from the time the payment becomes due and payable is declared to be delinquent, and the city clerk shall thereupon add to said license and collect a penalty of twenty-five percent of the license so delinquent for each sixty day period said license is delinquent.

B. Penalty for Nonpayment of Daily License. Every daily license which is not paid at the close of business on the day when the same was due and payable is delinquent, and the city clerk shall thereupon add to said license and collect a penalty of twenty-five percent of such license as is delinquent.

(Ord. 340 § 1(part), 1989)

A. Whenever it is satisfactorily represented to the city clerk that the ascertainment of the gross annual income or receipts of any business concern transacting business in the city, is difficult to compute or that the cost of such computation would be out of proportion to the license fee to be paid, the city clerk may fix a flat annual license fee to be paid by the business concern in lieu of the fee based on gross annual income or receipts.

B. Any such fee may be made retroactive to the first day of the calendar year in progress at the date of its adoption and shall remain in force and effect until modified by the city clerk.

(Ord. 340 § 1(part), 1989)

For every person conducting, carrying on or managing the business of bill posting, sign advertising, by means of billboards or advertising signboards, fences, posts, and buildings, shall pay an annual fee set by resolution; provided, that this section shall not apply to bulletin boards or newspapers, nor to signs posted on any building by the person conducting business therein, advertising his own business, nor to owners of real estate, or their agents, advertising their property for sale or lease, when posted upon the property advertised for sale or lease.

(Ord. 340 § 1(part), 1989)

Every person conducting, managing or carrying on the business of running a cardroom shall pay an annual license fee as set by resolution.

(Ord. 340 § 1(part), 1989)

For every person, firm or corporation conducting, managing or carrying on a circus, carnival, caravan, menagerie, exhibits, or the business of palmistry, a daily license fee as set by resolution.

(Ord. 340 § 1(part), 1989)

A. General engineering, building contractors, and specialty contractors as defined in Sections 7056, 7057 and 7058 respectively of the Business and Professional Code who perform work or are located within the city shall pay an annual business fee as set by resolution.

B. Any contractor carrying on the business of selling goods, wares or merchandise as a retailer or wholesaler at a fixed place of business within the city, in addition to his contractor's business license provided in this section, shall secure an annual license for such retail or wholesale business as set by resolution.

C. It shall be the responsibility of every general building, engineering or prime contractor to require specialty contractors under his control or direction to pay an annual business tax as provide in this chapter before permitting the specialty contractor to begin or perform services for the general building, engineering or prime contractor.

(Ord. 340 § 1(part), 1989)

For every person conducting, carrying on or managing the business of packing or preparing green or dried fruits, for hire or otherwise, for shipment or otherwise, or for sale upon commission or otherwise, shall pay an annual license fee based on the gross receipts per a fee schedule set by resolution.

(Ord. 340 § 1(part), 1989)

Every person not having a fixed place of business within the city conducting the business of commercial advertising by the distribution of handbills, circulars or other written or printed commercial advertising material shall pay an annual license tax as set by resolution. Said fee may be paid by the day or annually as determined by the city clerk. No credit shall be received for any daily tax paid in the event an annual license is thereafter obtained.

(Ord. 340 § 1(part), 1989)

Every person conducting, managing or carrying on a hotel, motel, apartment house or the rental or lease of a dwelling unit or units shall pay a license fee per dwelling unit, hotel or motel room annually as set by resolution, for any unit or room separately and individually rented or leased for any day during the year. The rental or lease of a hotel room, motel room or dwelling unit or units for the purpose of this section is the paying of an agreed sum at fixed intervals by hour, day, week, month or other period of time by a tenant to a landlord or innkeeper for the use of a dwelling unit, motel room or hotel room, including both periodic tenancy and tenancy at will or consideration of a gift of shelter to a caretaker or relative in exchange for services, or other gratuities does not preclude the unit as a rental. "Hotels, motels, apartments and dwelling units" are defined as in the latest edition of the Uniform Building Code, Part II, Chapter 4 "Definitions and Abbreviations."

(Ord. 340 § 1(part), 1989)

Any person doing business outside the city, soliciting job printing within the city, shall pay an annual license fee based on the gross receipts as set by resolution.

(Ord. 340 § 1(part), 1989)

Every person conducting, managing or carrying on the business of pawn brokering, junk collector, junk dealing, and/or automobile wrecking shall pay an annual license tax as set by resolution.

(Ord. 340 § 1(part), 1989)

One who engages in the business of manufacturing, fabricating or processing any materials, raw or partly wrought, into goods, wares or merchandise, or assembling or packaging any manufactured or processed material, whether such manufactured or processed goods are sold or distributed to wholesalers, brokers, or other channels for the purpose of resale and not otherwise licensed by any other provisions of this chapter shall pay an annual license fee set by resolution.

(Ord. 340 § 1(part), 1989)

A business operating and running a dray, automobile, truck or other vehicle used for the purpose of making deliveries of goods, wares or merchandise to retail and wholesale merchants within the city shall pay an annual fee based on gross receipts generated within the city as set by resolution. A concern selling at retail in the city from a truck or other vehicle shall pay an annual fee set by resolution.

(Ord. 340 § 1(part), 1989)

A. For the purpose of this section, "peddling" is defined as going from house to house, place to place, or in or along the streets, within the city, selling and making immediate delivery or offering for sale and immediate delivery any goods, wares, merchandise, or anything of value, in possession of the peddler.

B. Every person, outside of those conducting a regular place of business in the city, conducting, managing or carrying on the business of peddling any goods, wares, merchandise or anything of value not otherwise specifically licensed by this chapter, shall pay a license fee as set by resolution on a daily or annual basis as determined by the city clerk; provided, however, that the provisions of this section shall not apply to any person peddling agricultural, or poultry products produced, raised or grown by them.

(Ord. 340 § 1(part), 1989)

A. Every person conducting, managing or carrying on any business enumerated in this section, or any combination thereof, shall pay an annual license fee based on the gross receipts per a fee schedule as set by resolution. The list is not necessarily conclusive and the city clerk may include other businesses that are commonly considered professional in nature.

1. Accountant;

2. Auditor;

3. Advertising;

4. Advertising counsel;

5. Appraiser;

6. Architect;

7. Assayer;

8. Attorney-at-law;

9. Certified public accountant;

10. Chiropodist;

11. Chiropractor;

12. Civil engineer;

13. Collection agency or mercantile agency;

14. Consulting engineer;

15. Dentist;

16. Designer or decorator;

17. Draftsman;

18. Drugless practitioner (provided, however, that this section does not apply to persons who treat the sick through prayer or spiritual means);

19. Electrical engineer;

20. Electrologist;

21. Geologist;

22. Illustrator or show card writer;

23. Landscape gardener, or landscape architect;

24. Lapidary;

25. Mechanical engineer;

26. Money lender, or money broker, or person engaged in buying or selling obligations;

27. Mortician;

28. Newspaper and commercial printing;

29. Oculist;

30. Osteopath;

31. Outdoor advertising;

32. Physician;

33. Real estate broker;

34. Surgeon;

35. Surveyor;

36. Taxidermist;

37. Veterinarian.

B. Nothing contained in this section shall be deemed or construed as applying to any person engaged in any of the professions or occupations enumerated in this section solely as an employee of any other person conducting, managing or carrying on any such business in the city.

(Ord. 340 § 1(part), 1989)

This section applies to any person, firm or company who has been engaged by a property owner to manage residential rental units by renting and collecting rent on the units and by performing any other duties related to the upkeep of the property as agreed to with the property owner. Such person, firm or company shall pay an annual business license fee as set by resolution.

(Ord. 340 § 1(part), 1989)

No sale or sales of goods, wares or merchandise by means of party demonstration shall be made without a license therefor, issued to the person or persons, firm or corporation conducting or carrying on any such sale or sales. The license tax for any such party demonstration sale or sales is based on annual gross receipts and shall be paid annually as set by resolution.

(Ord. 340 § 1(part), 1989)

The minimum license fee for a taxicab business which transports persons for hire upon or over the public streets of the city shall be based on gross receipts and shall be paid annually as set by resolution.

(Ord. 340 § 1(part), 1989)

Every person conducting, managing or carrying on the business of producing theatrical or vaudeville performances, or the exhibition of motion pictures, or lectures or entertainments, or shows, or contests or exhibitions, not otherwise specifically licensed by this chapter, shall pay an annual license fee based on the gross receipts as set by resolution.

(Ord. 340 § 1(part), 1989)

Every person conducting, managing or carrying on all wholesale or retail or jobbing business, or otherwise engaged in the selling of goods, wares, merchandise, or other things of value, and not otherwise specifically licensed by this chapter, and every person conducting, managing or carrying on any business that is not specifically licensed by this chapter, shall pay an annual license fee based on the gross receipts per a fee schedule set by resolution.

(Ord. 340 § 1(part), 1989)

Each person not having a fixed place of business within the city who carries on a business within the city shall pay an annual license tax as fixed by resolution based on gross receipts generated within the city.

(Ord. 340 § 1(part), 1989)