Fort Jones Municipal Code Ch. 5.04 Business Licenses Generally

The following words, terms and phrases, when used in this title, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Goods, wares and merchandise means stock in trade and personal property of every name and nature carried on hand or offered for sale.

Merchant means any person selling goods, wares or merchandise at a fixed and permanent place of business.

Peddler means and includes every person who travels from place to place, or has a stand upon any public street, alley or other public place, doorway of any room or building, unenclosed vacant lot or parcel of land, who sells, or offers for sale, goods, wares or merchandise in his possession.

Permanent business means any business, trade, calling, profession or a vocation carried on by any person, who is permanently established in business in the town and has been continuously for over one year, or who comes into the town and acquires real property for a business site and conducts business thereon, or who leases business premises for a term of six months or more, or who otherwise produces evidence to the satisfaction of the town council that he is here to engage in business permanently.

Solicitor means any person who engages in the business of going from house to house, place to place, or in or along the streets of the town, selling or taking orders for goods, wares or merchandise or other things of value for future delivery, or for services to be performed in the future.

Transient business means any business, trade, profession, or a vocation or calling carried on by any person who does not enter the town to engage in business permanently.

(Code 1987, § 5.04.020; Ord. No. 21, § 2, 1935)

(a) Any person, before engaging in any business in the town, must make application to the town clerk, and the clerk shall report the same to the police chief, and if the business does not require a license, the police chief shall issue a certificate to that effect, and deliver the same to the person, and report the same to the town council. If a license is required, except in the cases mentioned where the council reserves the right to order issuance of the license, the police chief shall collect the license tax and issue the license.

(b) Any licensed person engaged in business at the time this chapter takes effect, may continue under the old license, until the same expires, and renewals shall be governed by this chapter.

(c) Any person not actively conducting a business continuously for the full period of his license shall, in case he discontinues business and reopens, be required to take out a new license when he reopens, and shall not be entitled to a refund for the unexpired period, provided, if a business is transferred, the council may permit the license to be transferred, or if a business is discontinued by unavoidable circumstances over which the licensee has no control, or for removal to another location, the town council may allow the license to continue in force.

(Code 1987, § 5.04.130; Ord. No. 21, § 13, 1935)

(a) Any person in the merchant class who conducts any other class of business (except those permissive businesses or occupations, or a restaurant or lunch counter), at the same location, and under the same ownership, and as part of his business, may compute his gross receipts or gross sales from any such businesses, and pay as a merchant, provided also a person paying a license to carry on a plumbing business under the plumbing ordinance, if the same is carried on with his other business as a merchant, need not pay a merchant's license, but must report his gross sales from all his businesses, and if the same exceeds $2,000.00, he shall pay the graduated merchant's license according to his gross sales. If he does not report his gross receipts, and sales, from all his businesses, he will be charged a separate license for each division or branch of his businesses.

(b) Two or more persons carrying on the same or different businesses or occupations at the same location, but under different ownership, or proprietorship, shall pay a separate license tax for the businesses at each location.

(c) If the police chief or town clerk believes any person has not reported his gross sales correctly, or has failed to report the same, or has not included every receipt for all his different businesses, or has in any manner withheld, or is in any manner withholding necessary information to fix his license tax required by this chapter, they, or either of them, shall report the matter to the town council, and the town council shall cite such person to appear and show cause why his license tax should not be fixed by the town council. The council may exercise all the rights and powers in hearing such matter as provided by state law. If the person so cited, after hearing, is found to be withholding such information, or to have filed a false report, he shall be required to pay the license tax required by this chapter for such business and a ten percent penalty for his default.

(Code 1987, § 5.04.130; Ord. No. 21, § 13, 1935)

The town clerk and the police chief shall each, in a suitable book, keep a record of all licenses collected, paid and issued showing the date of issuance, the date of expiration, and the amount received.

(Code 1987, § 5.04.140; Ord. No. 21, § 14, 1935)

(a) Not less than ten days before any license expires, the police chief shall notify the licensee in writing, stating that his license will expire on a certain date named in the notice, and requiring the licensee to appear in his office and renew his business, trade or calling in the town.

(b) If the licensee continues in a business, trade or calling and fails to pay the license tax of such business, a penalty, which shall be in addition to all other penalties required in this chapter, of ten percent shall be added to the license tax for the business, trade or calling.

(Code 1987, § 5.04.140; Ord. No. 21, § 14, 1935)

The town council may, in its discretion, revoke or suspend for a period of not exceeding three months, any license granted under this chapter, on proof of the violation by the licensee, or his agents or employees, of any town or county ordinance or state or federal law. In the event of such revocation or suspension, no part of the license tax previously paid shall be refunded to the licensee.

(Code 1987, § 5.04.150; Ord. No. 21, § 15, 1935)

(a) Any person violating any provision of this chapter shall be deemed guilty of a misdemeanor, punishable by a fine of not more than $300.00, or by imprisonment in the town or county jail for a period of not more than three months, or by both such fine and imprisonment.

(b) In addition to all other penalties provided for by this chapter, the town council may order and direct the town attorney to institute a civil action in any civil court of competent jurisdiction against any person for the collection of any license tax, or any portion of any license tax or penalty due and unpaid.

(Code 1987, § 5.04.160(1), (2); Ord. No. 21, § 17, 1935)

Every person who conducts a transient business in the town must first obtain a license and a pay license fee of $5.00 per day. The application for license shall include a verified statement stating the nature, location and duration of the business to be conducted.

(Code 1987, § 5.04.100; Ord. No. 21, § 10, 1935)

(a) Business licenses for the amusements described in this section must be approved by the town council. The council will approve such licenses only if it finds that the applicant is of good moral character and issuance of the license will not be detrimental to the public peace, public health or public morals of the town. License fees are as follows:

(1) Bowling alley: $10.00 per year;

(2) Billiard parlor, soft drink parlor, poolroom, clubroom, where cards or other games are played: $25.00 per year;

(3) Boxing exhibition, sparring exhibition or wrestling exhibition: $5.00 per year;

(4) Carnival, merry-go-round, circus, dog and pony show, or tent show: $25.00 per day;

(5) Chautauqua: $10.00 per day;

(6) Skating rink: $40.00 per year payable quarterly;

(7) Public dance hall: $25.00 per year;

(8) Vending machine or other mechanical device operated by inserting coins:

(b) The tax on vending machines and other coin-operated devices shall be collected whether the business owns its own machine, or rents it, or whether it is installed on a commission or percentage basis, and shall be paid monthly in advance, at the office of the police chief, and if not paid, a ten percent penalty shall be added.

(c) The town may revoke or suspend any license issued under this section for any cause that would have impelled it to have refused such license in the first instance. Suspension or revocation shall be by order of the town council, pending a hearing of citation to show cause why the license should not be revoked. The license holder shall be served with notice not less than five days before the hearing. The hearing shall be conducted no more than ten days from the date of service unless a later date is requested by the licensee.

(Code 1987, § 5.04.110; Ord. No. 21, § 11, 1935)

(a) (1)

Every person doing a permanent business in the town, as a merchant, shall pay a license tax based on his average gross monthly sales, for the preceding year as follows:

(2) If the average gross sales exceed $20,000.00 per month, an additional license tax of $5.00 shall be charged for each $2,000.00 in excess of $20,000.00.

(b) For the purpose of ascertaining the license tax of any merchant, the town clerk, before issuing the license, shall require such person to submit a yearly verified statement, setting forth his average monthly gross sales for the preceding year, on printed forms the town clerk shall have prepared for that purpose.

(c) A newly started business of the merchant class shall pay $12.00 and shall be issued a license for the first year, and shall make a deposit of $50.00 in cash, and if at the end of the first year, his average monthly sales exceed $250.00, he shall pay excess license tax, based on the above schedule; provided, however, if he desires to continue in business, he shall pay the license tax required for the succeeding year. In lieu of a cash deposit, he may file a bond approved by the town council, to secure such payments.

(Code 1987, § 5.04.030; Ord. No. 21, § 3, 1935; Ord. of 7-10-1961)

Every person engaged in the business of conducting a hotel, lodginghouse or roominghouse within the limits of the town shall pay a license tax of $2.50 per year for a business with a capacity of from one to five sleeping rooms, and $0.50 per year for each additional room.

(Code 1987, § 5.04.050; Ord. No. 21, § 5, 1935)

Every person engaged in the business of conducting an auto camp, auto court or auto campground, within the limits of the town, shall pay a license tax of $5.00 per year, and $0.50 per year additional, for each sleeping room available for rent therewith.

(Code 1987, § 5.04.060; Ord. No. 21, § 6, 1935)

Every person engaged in theater business in the town shall pay a license tax of $2.00 per month.

(Code 1987, § 5.04.070; Ord. No. 21, § 7, 1935)

(a) Every person entering within the limits of the town, pursuing therein the business of peddler or solicitor, as defined in this chapter, shall pay a license tax of $5.00 a day, except as hereinafter specified.

(b) Every person entering the town and carrying on therein the business or calling of telling fortunes, clairvoyant, phrenologist or palmist, shall pay a license tax of $5.00 a day, provided that should such person desire to engage in business in the town permanently, the license tax shall be $24.00 a year, and such person may file a bond as provided for transients in section 5.04.150 to secure the payment of the license tax in case such business or calling is not to be permanent.

(Code 1987, § 5.04.080; Ord. No. 21, § 8, 1935)

Every person who sells or offers for sale upon the public streets or highways, from any vehicle commonly known as a rolling or traveling store, any goods, wares or merchandise, shall pay a license tax of $5.00 per day, excepting however, persons who sell goods, wares or merchandise to merchants for the purpose of resale.

(Code 1987, § 5.04.090; Ord. No. 21, § 9, 1935)

Every person engaged in a business in the town named in this section, shall pay an annual license fee of $12.00 per year:

(1) Every attorney, physician or surgeon, dentist, chiropractor, optometrist, pharmacist, veterinarian, artist, architect, auctioneer, engineer, assayer, surveyor, public stenographer, public accountant, or any other profession;

(2) Every abstractor of titles, or searcher of records, real estate agency or broker;

(3) Every beauty shop, beauty parlor, tailor or tailor shop, photographer or art studio, shoe or harness repair shop, barbershop, florist or flower shop, cleaner or dyer or cleaning or dying shop, painter, paper hanger, sign painter, decorator, dressmaker where help is employed, golf course, boardinghouse with more than two regular boarders, hospital or convalescing home, taxi service, watch repair shop or general repair shop;

(4) Every person conducting within the limits of the town a laundry where help is employed;

(5) Every person in the business of conducting a blacksmith shop, welding shop, sheet metal shop, cabinet or carpentry shop within the limits of this town;

(6) Every person in the business of conducting a job printing shop, lithograph shop, mimeograph shop, multigraph shop or newspaper;

(7) Every person in the business of conducting a restaurant, grill, coffee shop, cafe, lunch counter, automobile service, bakery, bottling works, cigar manufacturer, candy manufacturer, commission merchant, garage (storage or repair), service station, creamery, cheese factory, flour mill, plumbing shop, draying and trucking, telephone exchange, undertaking or mortuary, or contractor or contracting business.

(Code 1987, § 5.04.040; Ord. No. 21, § 4, 1935)

(a) Not-for-profit organizations. This chapter shall not apply to any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly by any person, nor for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects when the receipts from the same are to be appropriated to any church or school, or to any religious or benevolent purpose within the limits of the town; or when the receipts from the same are appropriated for the purpose and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly, by any person; provided, however, that nothing contained in this section shall be deemed to exempt any such institution or organization, unless such institution or organization applies to the town council or proper officer, for a permit to conduct, carry-on, or manage such trade, calling or occupation.

(b) Disabled veterans. Disabled war veterans shall not be charged a license tax for peddling or soliciting, providing such persons shall first exhibit to the license collector satisfactory evidence of honorable discharge from United States service and of service-connected disability.

(c) Farmers and poultry men. The provisions of this chapter requiring a license shall not be deemed to include or apply to farmers, poultry men or horticulturists who may sell exclusively their own produce. This exemption shall not apply to nurseries or other commercial establishments which buy goods for resale as well as selling their own goods.

(d) Other exemptions. The provisions of this chapter requiring a license for solicitors shall not be deemed to include those soliciting orders to establish firms in the town, that pay a license, nor for soliciting subscriptions to newspapers and magazines.

(Code 1987, § 5.04.120; Ord. No. 21, § 12, 1935)