Firebaugh Municipal Code § 4-2 Licensing of Business, Trades and Professions

[HISTORY: Business licenses were adopted by the City Council of the City of Firebaugh, California on March 12, 1929 as Ordinance #5. Amended in its entirety by Ordinance #62, adopted January 10, 1942; and again amended in its entirety by Ordinance #277, adopted on June 28, 1971. Amendments noted where applicable.]

[Ord. #227, S1; New; Ord. #90-5, S3]

As used in this section:

a. PERSON – shall mean and include 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.

b. CITY – shall mean the City of Firebaugh, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form.

c. SALE – shall mean and include the transfer, in any manner or by any means whatsoever, of title or use to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation law.

d. SWORN STATEMENT – shall mean an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

e. COLLECTOR – shall mean the City manager or other City officer charged with the administration of this ordinance.

f. GROSS RECEIPTS – shall mean the total of amounts actually received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares, or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses, or other expense whatsoever. Excluded from "gross receipts" shall be the following:

1. Cash discounts allowed and taken on sales.

2. Any tax collected from the consumer or purchaser and which is separately stated at time of sale.

3. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit.

4. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them.

5. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.

6. As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State of California.

7. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser.

g. PROFESSIONAL - shall mean every person whose calling requires specialized knowledge, training or academic preparation, and certification or licensing, and shall include, but shall not be limited to, the following: accountant, actuary, analyst, archaeologist, attorney- at-law, audiologist, bacteriologist, certified shorthand reporter, chiropractor, consultant, counselor, dentist, dental hygienist, insurance adjuster, insurance broker, landscape architect, mortician, metallurgist, nurse, oculist, optometrist, osteopath, osteopathist, pharmacist, physical therapist, physician, podiatrist, psychologist, psychiatrist, real estate licensee, speech pathologist, surgeon, surveyor, veterinarian, x-ray technician, or other professions determined by the collector to be similar thereto.

h. "CONTRACTOR" shall mean contractor, subcontractor, specialty contractor and builder, and the phrase "sales and service" in connection with contractors shall include only receipts from jobs or projects located within the City.

i. BROKER in securities and commodities" shall mean any person operating independently as a broker dealing in stocks, bonds, notes, securities or other commodities, including farm or ranch products, but not real estate brokers.

j. MANAGER OF A PUBLIC MARKET shall mean any person conducting, carrying on or managing a public market with a minimum of five stalls, booths or spaces leased or rented to peddlers.

k. TRANSIENT PHOTOGRAPHER shall mean photographer who has no lease on a studio or place of business in the County of Fresno, and who takes photographs on a house-to-house basis, or in a studio or building, or in or upon any street, alley or other public place, whether unenclosed or upon a vacant lot or parcel of land within the City, regardless of whether the actual sale of photographs is made upon such premises or elsewhere, or whether sittings are taken.

l. MANAGER OF AN AUCTION SALE shall mean any person conducting, carrying on or managing the business of an auctioneer.

m. ITINERANT MERCHANT or "itinerant vendor of goods" shall mean a person, whether as principal or agent, who engages in a temporary or transient business in the City, selling goods, wares or merchandise, and who for such purpose leases or occupies a room, store building, structure or place in the City for the exhibition or sale of such goods, wares or merchandise.

n. DIRECTORY SALESMAN shall mean every person conducting, carrying on or managing the business of soliciting for or selling directories, such as a City or business directory.

o. MANAGER OF A PUBLIC ENTERTAINMENT shall mean any person conducting, carrying on or managing any theater, moving picture show, opera, concert, minstrel show, band concert, musical performance or exhibition.

p. CIRCUS MANAGER shall mean every person conducting, carrying on or managing a circus or other similar exhibition.

q. CIRCUS shall mean an exhibition or entertainment at which feats of horsemanship, acrobatic feats, or trained or wild animals are exhibited or displayed.

r. AGRICULTURAL FAIR shall mean a competitive exhibition of farm products with accompanying entertainment and amusements similar to those found at carnivals and other commercial booths and exhibits.

s. CARNIVAL MANAGER shall mean every person conducting, carrying on or managing a carnival.

t. CARNIVAL shall mean a group of two or more shows, entertainments, games, devices, amusements, vaudeville, dramatic or minstrel performance, or games, tricks, devices or wheels, the result of the operation of which is dependent upon a change or skill, and as a result of the operation of which things or representatives of value are given or paid, which are conducted in tents or temporary structures upon the public streets, parks or upon vacant lots.

u. EXHIBITOR OF FEATS OF CHANCE OR SKILL shall mean any person exhibiting or charging a compensation for the use of any microscope, telescope, lung or muscle tester, phonographic diversion, ball, knife or ring throwing, galvanic battery, or other feat, performance or diversion.

v. MANAGER OF A MERRY-GO-ROUND OR SIMILAR AMUSEMENT shall mean every person conducting, carrying on or managing a merry-go-round, flying horses, ferris wheel or other similar device, whether designed and operated solely for the amusement of children, or not.

w. PAWNBROKER shall mean any person conducting, carrying on or managing a pawnshop, or acting as a pawnbroker.

x. SUPPLIER OF FINANCING shall mean every person loaning money, advancing credit, or loaning credit, whether security of any kind is taken for such loan or advance or not, or purchasing or discounting of any obligation of money due or to become due, or any evidence of any obligation of money due or to become due, whether such obligation is secured or guaranteed, or not, other than any person conducting the business of a bank or savings and loan business or of a financial corporation exempt under the laws of California, and other than any holder of a pawnbroker's license.

y. MANAGER OF A SHOOTING GALLERY shall mean any person conducting, carrying on or managing a range equipped with targets for practice with firearms.

z. BILLBOARD ADVERTISER shall mean every person conducting, carrying on or managing the business of bill posting or sign advertising, by means of billboards or advertising signboards, fences, posts, buildings or other structures, or advertising by means of posting, hanging or otherwise affixing or displaying bills, signs or other advertisements in or upon buses but shall not mean persons advertising their own business, or 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.

aa. HANDBILL ADVERTISER shall mean any person conducting, carrying on or managing the business of advertising by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets, or advertising samples of merchandise, not including, however, any merchant or employee of the merchant distributing advertisements which advertise his, her, or its own wares.

bb. GENERAL ADVERTISER shall mean every person conducting, carrying on or managing the business of writing, placing, designing or soliciting advertisements for others.

cc. HOUSE MOVER shall mean every person conducting, carrying on or managing the business of housemoving along or over the public streets of the City.

dd. MERCHANDISE PEDDLER shall mean every person conducting, carrying on or managing the business of traveling from place to place, and selling or offering for sale any food, goods, wares, merchandise or articles of personal property in his possession, if the offer for sale occurs in or upon any public street, alley or other public place, whether the actual sale of such commodities is made upon such premises or elsewhere.

ee. STOCK AND BOND PEDDLER shall mean every person conducting, carrying on or managing the business of peddling, soliciting, or taking orders for or selling stocks, bonds or securities, who does not maintain a fixed place of business in the City.

ff. SOLICITOR shall mean and include, but not be limited to, every person conducting, carrying on or managing the business of going from house to house, place to place, or in or along the streets, within the City, taking orders for or offering to take orders for goods, wares, merchandise or other things of value for future delivery, or for services to be performed in the future.

gg. BOOTBLACK shall mean every person conducting, carrying on or managing the business of shining boots or shoes.

hh. DANCE MANAGER shall mean every person conducting, carrying on or managing the business of giving dances, where a charge is made for admission, seats or the privilege of dancing.

ii. JUNK DEALER shall mean every person conducting, carrying on or managing the business of buying or collecting junk, furniture, bedding, carpets, clothing, books, rags, iron, copper, brass, papers or other secondhand goods.

jj. MANAGER OF A BOXING OR WRESTLING MATCH shall mean every person conducting, carrying on or managing a sparring exhibition or wrestling match.

kk. MUSEUM MANAGER shall mean every person conducting, carrying on or managing a museum where curiosities or objects of interest connected with science, art or literature are exhibited or displayed, and a fee is charged for admission.

ll. ITINERANT DEALER shall mean every person, whether as principal or agent, who engages in a temporary business in the City of buying, selling or otherwise dealing in goods, wares or merchandise, with the intention of continuing said business for a period of not more than 90 days, and who for the purpose of carrying on such business, hires, leases or occupies any room, building, structure or other location for the purchase, exhibition or sale of such goods, wares or merchandise, even if the person so engaged associates temporarily with any local dealer, tradesman, merchant or auctioneer, or conducts such temporary business in connection with, or as a part of, or in the name of, any local dealer, tradesman, merchant or auctioneer.

mm. PERSON TRANSPORTING PASSENGERS FOR HIRE shall mean:

1. Every person conducting, carrying on or managing the business of the transportation of passengers from a point within the City to a point without the City, where a charge is made, or

2. Every person conducting, carrying on or managing the business of running or operating any automobile or motor-propelled vehicle for the transportation of passengers or freight for hire, over a defined route from a place or places of embarkation or loading within the City to a destination outside the City, and which does not discharge passengers or freight within the City, and whose vehicle does not do local business as a jitney bus.

nn. PAID PROMOTER shall mean every person, and each agent or representative of such person, conducting, carrying on or managing, for any compensation whatsoever, the business of selling tickets for, or promoting by advertising or otherwise, any charitable, political, social or benevolent activity within the City for which a paid admission is charged or collected.

oo. PERSON MAINTAINING REGULAR DELIVERY ROUTES shall mean every person who, without having a fixed place of business within the City, and not being herein otherwise licensed or classified, maintains a distribution system for the delivery of any goods, wares or merchandise (other than newspapers to the subscribers thereof), and who makes three or more deliveries a quarter in the City, but not including producers of foodstuffs who offer their own products.

pp. STOCK OR PRODUCE EXCHANGE shall mean a stock exchange or other company engaged in buying or selling any stocks, bonds, notes, securities or other commodities, including farm or ranch products.

qq. WATER SUPPLIER shall mean every person conducting, carrying on or managing the business of supplying the City or any of its inhabitants with water.

rr. COMMERCIAL PROMOTER shall mean every person or organization conducting, promoting or organizing a commercial trade show or similar exhibition.

[Ord. #277, S2]

This section is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

[Ord. #277, S3]

Persons required to pay a license tax for transacting and carrying on any business under this section shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of other ordinances.

[Ord. #277, S4, Ord. #90-5, S4]

There is hereby imposed a business license tax payable to the collector by every person conducting, carrying on or managing for gain any business, occupation, activity, trade, calling or profession within the City of Firebaugh. It shall be unlawful for any person to transact and carry on any business, occupation, activity, trade, calling or profession in the City without first having procured a license from the City so to do and paying the tax hereinafter prescribed or without having complied with any and all applicable provisions of this section.

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 of the State of California. Persons not so required to obtain a license prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by this section.

Every person conducting, carrying on or managing any business, occupation, activity, trade, calling or profession, not specifically licensed by other sections of this chapter, shall pay a license fee based on the applicable gross receipts schedule set forth in the Master Fee Resolution, whether retail, wholesale or both. License fees shall be based upon the total sales and service from business transactions within the City as recorded on the records of the business.

As used in this section the phrase 'business, occupation, activity, trade, calling or profession' shall include, but not be limited to, any person who is a professional, contractor, broker in securities and commodities, manager of a public market, transient photographer, manager of an auction sale, itinerant merchant, itinerant vendor of goods, directory salesman, manager of a public entertainment, circus manager, agricultural fair operator or manager, carnival manager, exhibitor of feats of chance or skill, manager of a merry-go-round or similar amusement, pawnbroker, supplier of financing, manager of a shooting gallery, billboard advertiser, handbill advertiser, general advertiser, house mover, merchandise peddler, stock and bond peddler, solicitor, bootblack, dance manager, junk dealer, manager of a boxing or wrestling match, museum manager, itinerant dealer, person transporting passengers for hire, paid promoter, person maintaining regular delivery routes, operator or manager of a stock or produce exchange, water supplier, or commercial promoter.

[Ord. #277, S5; Ord. #90-5, SS5, 6]

Any person conducting two or more businesses, occupations, activities, trades, callings or professions at the same location shall be required to procure but one license, provided that the highest license fee applicable to any of the included businesses shall be the fee applicable to the licensee. The license shall specify the several businesses, professions, or occupations for which the license is issued.

If any person conducts, carries on or manages two or more businesses, occupations, activities, trades, callings or professions at the same location and under the same management, the license fee to be paid as provided in subsection 4-2.29 shall be determined by and be based upon the gross receipts for sales and service received or derived from both or all such businesses, occupations, activities, trades, callings or professions so conducted, carried on, or managed.

If two or more businesses which would be subject to separate provisions of this chapter are conducted, carried on or managed at the same location, but under different management and control, the collector may elect to avoid a multiplicity of licensing of each and every individual business by entering into a written agreement with the owner of the property upon which such businesses are located, or with one or more of the persons operating any one or more of such businesses, whereby such owner or other person or persons shall be responsible for the collection and payment of the business license fees applicable to all such businesses, in an amount to be determined by the collector pursuant to this section and the Master Fee Resolution.

[Ord. #277, S6; Ord. #88-1, S1; Ord. #90-5, S7; Ord. #92-9, S1]

When any person shall by use of signs, circulars, cards, telephone books or newspapers, advertise, hold out, or represent that he, she, or it conducts, carries on, or manages any business, occupation, activity, trade, calling or profession in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he, she, or it is so engaged in the City, and such person fails to deny by a sworn statement given to the collector that he, she, or it is not conducting, carrying on, or managing a business in the City, after being requested to do so by the collector, then that fact or those facts shall be considered prima facie evidence that he, she, or it is conducting, carrying on, or managing a business, occupation, activity, trade or profession in the City.

[Ord. #92-9, S1; 2-5-2024 by Ord. No. 23-02]

Any person traveling from place to place to sell or display merchandise, goods, or food, without having a permanent business address within the City limits, or otherwise do business from a temporary structure or movable vehicle, is hereby required to obtain an itinerant business license from the collector on a per vehicle basis. Rates for itinerant business license will be proscribed based on business owner's status as a current resident of the City of Firebaugh. Itinerant business owners who are current residents of the City of Firebaugh will be considered "local" and all others will be considered "non-local" for the purposes of itinerant business license fee rates. Rate amounts will be determined by City Council Resolution.

No such person without a permanent business address within the City limits shall travel from place to place to sell or display merchandise, goods, or food, or otherwise do business from a temporary structure or movable vehicle, without annually presenting to the collector proof that each such vehicle or temporary structure has obtained a health and sanitary inspection tag from the Fresno County Health Department within nine months prior to the itinerant business license renewal and has paid all health department license fees.

[Ord. #92-9, S2; Ord. #00-06, S1; Ord. #09-02, S1]

a. For purposes of this section, "itinerant restaurant" and "catering truck" shall refer to vehicles, trucks, temporary structures, and other movable objects from which food, refreshments, snacks, or meals, hot or cold, are sold for consumption by the buyer.

b. Itinerant restaurants and catering trucks operated within the City by persons having no permanent business address within the City limits shall be considered to be an itinerant business subject to the requirements of subsection 4-2.6.1 and the applicable provisions of this subsection 4-2.6.2.

c. Itinerant restaurants and catering trucks operated within the City by persons having a permanent business address within the City limits shall be considered to be an itinerant business subject to the requirements of subsection 4-2.6.1 of this code, except that the fee owing pursuant to that section shall be $100 per fiscal year, plus a business license based on gross receipts for their listed permanent business address, and provided further that such person shall operate such itinerant restaurant or catering truck pursuant to the requirements of paragraph d of this section.

d. Sales from itinerant restaurants and catering trucks operated within the City, whether operated by persons having a permanent business address within the City limits or by persons having no permanent business address within the City limits, shall not be made except upon public streets within the Central Trading (C-2) District, the General Commercial (C-3) District, and the Light (M-1) and General (M-2) Manufacturing Districts of the City.

e. Itinerant restaurants and catering trucks shall not remain in any one location longer than 60 consecutive minutes; provided such itinerant restaurants and catering trucks shall not remain on vacant or private lots within the City except where the owner thereof has filed with the City a written statement of consent. The provisions of this paragraph e shall not apply when the owner of the property is also the owner of the catering truck or itinerant restaurant.

f. Close of business for itinerant restaurants and catering trucks shall be midnight.

[Ord. #277, S7]

None of the license taxes provided for by this section shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the State of California.

In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the written approval of the City attorney, shall fix as the license tax for the applicant, an amount that is reasonable and non-discriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this section. Should the collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this section.

[Ord. #277, S8]

Nothing in this section 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 of California from payment of such taxes as are herein prescribed.

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this section.

The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the City of the license tax required by this section.

The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

[Ord. #277, S9]

Every person required to have a license under the provisions of this section shall make application as hereinafter prescribed for the same to the collector of the City, and upon the payment of the prescribed license tax the collector shall issue to such person a license which shall contain the following information:

a. The name of the person to whom the license is issued;

b. The business licensed;

c. The place where such business is to be transacted and carried on;

d. The date of the expiration of such license; and

e. Such other reasonable information as may be necessary for the enforcement of the provisions of this section.

[Ord. #277, S10]

A person presently holding a valid business license issued by the City for an existing business need not make an application for first license as hereafter provided in this section.

However, upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

a. The exact nature or kind of business for which a license is requested;

b. The place where such business is to be carried on, and if the same is not being carried on at any permanent place of business, the places of residences of the owners of same;

c. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning the business;

d. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;

e. Any further reasonable information which the collector may require to enable him to issue the license.

[Ord. #277, S11]

In all cases, the collector may require the applicant for the renewal of a license to submit to the collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the collector, setting forth the information required in subsection 4-2.10 a through d, or such information concerning the applicant's business during the preceding year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this section.

[Ord. #277, S12]

No statements 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 hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies, or authorized employees of the City, who are hereby 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.

[Ord. #277, S13]

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this section fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

If such determination is made, the collector shall given a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Firebaugh, California, postage prepaid, addressed to the person so assessed at his last known address. Such person, may, within 15 days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within 15 days before the City Council. The collector shall give at least 10 days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

[Ord. #277, S14]

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing such appeal. The Clerk of the Council 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 at Firebaugh, California, postage prepaid, addressed to such person at his last known address. The Council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this section.

[Ord. #277, S15]

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued, except that 10% simple interest may be added to any tax determined to be payable.

[Ord. #277, S17]

No license issued pursuant to this section 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 of the City Council, have the 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; provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

[Ord. #277, S17]

A duplicate license may be issued by the collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the collector a duplicate license fee of $5.

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 the business for which it is issued.

[Ord. #277, S18]

[Ord. #277, S19]

For failure to pay a license tax when due, the collector shall add a penalty of 10% of the license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due. 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 license taxes, unless such person, with the consent of the collector enters into a written agreement with the City, through the collector, to pay such delinquent taxes, plus 10% simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.

In any agreement so entered into, such person shall acknowledge the obligation owed to the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon 30 days' notice. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

[Ord. #277, S20; Ord. #90-5, S8]

The collector may make rules and regulations not inconsistent with the provisions of this section as may be necessary or desirable to aid in the enforcement of the provisions of this section.

[Ord. #277, S21; Ord. #90-5, S9]

a. It shall be the duty of the collector, and he is hereby directed to enforce each and all of the provisions of this section two of Chapter 4, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the City Council.

The collector in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this section have been complied with.

The collector and each and all of his assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor, if necessary, from the presiding judge of the justice or municipal court) 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. Any person having such license theretofore issued, in his possession or under his control, who willfully 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 section. It shall be the duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of these provisions.

b. The revocation of a license for a business, trade, or profession issued illegally, erroneously, mistakenly, without authority, under mistake of fact, or in reliance on false information presented in an application therefor, or procured through fraud, deceit, bad faith, or misrepresentations of material fact, shall be by action of the City manager. Such action by the City manager shall be initiated by personal service on the licensee of a written revocation notice. The revocation notice shall set forth in ordinary and concise language the acts or omissions justifying the revocation, shall contain a statement that the revocation shall be effective 48 hours after the time of personal service on the licensee, and shall be signed by the City manager. The notice shall also include the following statement:

'Unless a written request for review, signed by or on behalf of the licensee named in this revocation notice, is delivered or mailed to the City manager within 48 hours after the notice was personally served on you, the license revocation shall be final for all purposes. The delivery or mailing of a written request for review shall not affect the revocation that becomes effective 48 hours after this revocation notice is served upon you. You may, but need not, be represented by counsel during the review, which shall be conducted by the City Council at a time, date and place established by the City Council, notice of which you will receive in the mail. The decision of the City Council shall be final for all purposes.

[Ord. #277, S22]

The amount of any license tax and penalty imposed by the provisions of this section shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.

[Ord. #277, S23]

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 hereof.

[Ord. #277, S24]

Neither the adoption of this section nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to effect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited and all rights and obligations thereunto appertaining shall continue in full force and effect.

Where a license for revenue purposes has been issued to any person by the City and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for that business by this section shall not be payable until the expiration of the term of such unexpired license.

[Ord. #277, S25]

Any person violating any of the provisions of this section or knowingly or intentionally misrepresenting to any officer or employee of this 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 liable to the penalty stated in Chapter 1, section 1-5.

[Ord. #277, S26; Ord. #90-5, S10]

Every person not having a fixed place of business within the City, and not being herein otherwise licensed or classified, who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City, shall pay a license tax based on the applicable gross receipts schedule set forth in the Master Fee Resolution, whether such deliveries of goods, wares or merchandise be sold (as defined) on a retail basis or a wholesale basis, or both.

[Ord. #277, S27]

Every person not having a fixed place of business within the City who engages in business within the City and is not subject to the provisions of subsection 4-2.26 shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from, and having, a fixed place of business within the City.

[Ord. #277, S28; Ord. #90-5, S11]

Every person not herein classified or not herein required to be licensed who conducts, carries on, or manages any business, occupation, activity, trade, calling or profession in the City, or who holds an active license or permit issued by a governmental agency indicating that he, she, or it is so engaged in the City shall pay a license tax as provided in subsections 4-2.4 and 4-2.29.

[Ord. #277, S29; Ord. #90-5, S12]

Every person conducting, carrying on or managing for gain any business, occupation, activity, trade, calling or profession within the City of Firebaugh shall pay to the collector the business license tax that shall be established from time to time by resolution of the City Council in a Master Fee Resolution.

[Ord. #82-4, S2]

Every person carrying on the business of a video arcade shall have for each unit a separate license or permit and shall pay an annual per unit fee as established by Council resolution. A unit is one coin operated video game. Such fee is in addition to the basic business license fee applicable to the business of video arcade. Such unit fee is applicable to each unit whether in use for all or only a portion of the business license period. Units added during a business license period shall not be operated until such additional fee is paid.

[Ord. #90-5, S13]

For the purpose of this section, that portion of the receipts of a general contractor which represents payments to other state licensed contractors shall be excluded from his gross receipts for sales and service, provided that the other state licensed contractor has or is required to have a contractor's business tax certificate and that the contractor has furnished the collector with an acceptable listing of the names and addresses of the other contractor(s), the contractor number of each and the total amount(s) paid to each. An acceptable listing is defined as one which is typed and complete and which contains only exclusions allowed by this subsection.