Fowler Municipal Code Art. 3 Fees Based on Gross Receipts

As used in this chapter, the term "gross receipts" shall mean the gross receipts received in the calendar year preceding the beginning of the annual license period. Further, "gross receipts" shall mean the total amount of the sales price of all sales, total amount received for the performance of any act, service, or employment of whatever nature, whether or not such act, service, or employment is done as part of, or in connection with, the sale of goods, wares, or merchandise for which a charge is made or credit allowed, including all receipts, cash, credits, and property of any kind or nature, any amount for which credit is allowed by the seller to the purchaser 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 losses, or other expenses whatsoever. Any tax required by law to be included in, or added to, the purchase price and collected from the purchaser or consumer shall not be deemed part of the gross receipts as defined in this section.

(§ 2, Ord. 86-5, eff. December 4, 1986)

Upon a person making an application for the first license to be issued pursuant to the provisions of this article or for a newly established business, in all cases where the amount of the license fee to be paid is based upon gross receipts, or the average number of persons employed, such person shall furnish to the City Clerk, for the guidance of the City Clerk in ascertaining the amount of the license fee to be paid by the applicant, a written statement, upon a form provided by the City Clerk, sworn to before a person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary to determine the amount of the license fee to be paid by the applicant.

If the amount of the license fee to be paid by the applicant is based upon the gross receipts, the applicant 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 the license fee to be paid by the applicant; provided, however, the amount of the license fee so determined shall be tentative only, and such person, within thirty (30) days after the expiration of the period for which such license was issued, shall 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. The license fee for such period shall be finally ascertained and paid in the manner provided in this chapter for ascertaining and paying renewal license fees for other businesses after deducting from the payment found to be due the amount paid at the time such first license was issued.

The City Clerk shall not issue to any such person another license for the same or any other business until such person shall have furnished to the City Clerk the sworn statement and paid the license fee required by the provisions of this chapter.

(§ 2, Ord. 86-5, eff. December 4, 1986)

Those businesses named identified in this section, shall pay license fees based on gross receipts in the amounts, and pursuant to the provisions of this article as established by resolution of the Council. The only businesses subject to payment of license fees based upon gross receipts shall be:

(a) Laundry Equipment. Any business that is limited exclusively to renting, leasing, or operating laundry equipment, whether or not coin operated. This section shall not apply to coin-operated laundry equipment owned and operated by a retail establishment providing coin-operated laundry equipment for general use.

(b) Coin-operated vending machines. Any business that is limited exclusively to renting, leasing, or operating coin-operated vending machines.

(§ 2, Ord. 86-5, eff. December 4, 1986)

(Ord. No. 2022-04, § 1, 8-2-2022)

Editor's note— Ord. No. 2022-04, § 1, adopted Aug. 2, 2022, repealed § 3-1.304, which pertained to coin-operated vending machines and derived from (§ 2, Ord. 86-5, eff. December 4, 1986.