Fullerton Municipal Code Ch. 4.02 General Provisions

(A) There are imposed upon the businesses. trades, professions, callings and occupations specified in this title, business taxes in the amounts hereinafter prescribed. It is unlawful for any person to conduct, manage, transact and carry on or engage in any business, trade, profession. calling or occupation in the city, or to maintain a place or base of operations for such activities in the city without first having procured a registration certificate from the city and paying the business tax required by this title or without complying with any and all applicable provisions of this title.

(B) This section shall not be construed to require any person to obtain a registration certificate prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state.

(C) Persons not required to obtain a registration certificate prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be liable for payment of the business tax imposed by this title.

(Ord. 2062, passed - -1975)

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

BUSINESS. Everything which occupies any time or attention, or which uses any mental or physical effort or labor, of any person, and that produces, or is intended to produce any livelihood, financial profit or commercial gain.

BUSINESS TAX. The privilege tax imposed upon persons engaged in the businesses or occupations described in this title for the privilege of engaging in such businesses or occupations within the city.

COLLECTOR. The City Business Tax Collector, Director of Administrative Services or other city officer charged with the administration of this title.

ENGAGED IN BUSINESS. The conducting, operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant or lessee of any of them; provided, that when any person holds an active license or permit issued by a governmental agency indicating that he or she is ENGAGED IN BUSINESS within the city, and such person fails to deny by a sworn statement given to the Collector that he or she is not ENGAGED IN BUSINESS within the city, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he or she is ENGAGED IN BUSINESS within the city.

GROSS RECEIPTS.

(1) Includes the total amount of the sale price of all sales and the total amount charged or 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 are 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 expenses whatsoever.

(2) Excluded from GROSS RECEIPTS are cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit; 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; receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; or that amount of gross receipts which has been the measure of a business tax paid to any other city.

PERSON. Includes 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.

REGISTRATION CERTIFICATE. Business tax registration certificate.

(Ord. 2062, passed - -1975; Ord. 3098, passed - -2007)

The amount of any business tax and penalty imposed by the provisions of this title 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 business tax and penalties.

(Ord. 2062, passed - -1975)

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. 2062, passed - -1975)

(A) Flat rate fees. The first annual business tax and each succeeding business tax based upon flat rate fees herein prescribed shall be payable in advance. No registration certificate shall be issued until the amount due and payable has been paid in full.

(B) Annual. All annual business taxes due and payable under the provisions of this title shall be for a period of one year and shall expire at 12:01 a.m. on the first day of the same month of the year succeeding issuance or, if applicable, at 12:01 a.m. on the first day of the same month of the year succeeding the original due date except where otherwise specifically hereinafter provided.

(C) Gross receipts or personnel basis. The first annual business tax on the gross receipts or personnel basis shall be based on the minimum rate herein prescribed and such sum shall be payable in advance upon application for an original registration certificate. The amount of the tax for each succeeding business tax year shall be ascertained by applying the total gross receipts or personnel figure for the previous business tax year to the applicable tax schedule under the classification listed in § 4.06.020(A), (B) or (C).

(D) Gross receipts or personnel statement. Not later than the last day of the same month in which the business tax is due, the statement required under § 4.02.130 of this chapter shall be submitted and the full amount due and payable shall accompany the return or statement. No registration certificate shall be issued until the amount so determined to be due and payable has been paid in full.

(E) Daily. Daily business taxes herein prescribed shall be payable in advance. No registration certificate shall be issued until the amount due and payable has been paid in full.

(Ord. 2062, passed - -1975; Ord. 2170, passed - -1977; Ord. 2913, passed - -1997)

(A) For failure to pay a business tax when due, the Collector shall add a penalty of 10% of said business tax on the last day of the same month in which the business tax first became delinquent, and an additional 10% penalty on the last day of each month that such delinquency continues thereafter, providing that the amount of such penalty to be added shall in no event exceed 100% of the amount of the business tax due.

(B) Whenever any payment, statement, return, report, request or other communication is received by the Collector after the time prescribed in this title for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this title for the receipt thereof, the Collector may regard such payment, statement, return, report, request or other communication as having been timely received.

(Ord. 2062, passed - -1975)

In addition to all other power conferred upon him or her, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement and tax resulting therefrom for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the City Council, to compromise any claim as to amount of business tax due.

(Ord. 2062, passed - -1975)

In the event a discrepancy exists between the amount of tax paid and the amount of tax due under this title, resulting in any underpayment or overpayment of the tax in an amount of $5 or less, the Collector may accept and record such underpayment or overpayment without other notification to the taxpayer.

(Ord. 2062, passed - -1975)

(A) The Collector may make such rules and regulations as are not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title.

(B) (1) When, by reason of the provisions of the Constitution of the United States or the Constitution of the state, the business tax imposed by the provisions of this title cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state, as the case may be, the Collector may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections.

(2) Such rules and regulations shall be approved by the City Attorney prior to becoming effective.

(Ord. 2170, passed - -1977)

Before any registration certificate is issued to any person, unless otherwise provided in this code, a written application by the applicant shall be made to the Collector together with payment of the prescribed business tax. Such application shall contain the following information:

(A) The exact nature or kind of business, profession, show, exhibition, game, occupation or enterprise for which the registration certificate is requested;

(B) The place where such business, profession, show, exhibition, game, occupation or enterprise is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residence of the owners of the same;

(C) Any further information which the Collector may require to enable him or her to issue the type of registration certificate applied for; and

(D) In the event that application is made for the issuance of a registration certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning said business, profession, show, exhibition, game, occupation or enterprise.

(Ord. 2062, passed - -1975)

(A) A minimum charge is required for the processing of any initial or renewed license application in such amount as does not exceed the reasonable cost to the city of processing each such application. This charge shall be in addition to the business license tax and shall not be prorated. The charge shall not be refunded if the application is rejected. However, if after receipt of the applicant’s written notification of cancellation and no business activity has been transacted or carried on, then in that event, a refund request for all fees paid exceeding the application processing charge may be made pursuant to § 4.02.200. In no event, however, shall the application processing charge be refunded. The Collector may waive the processing charge in the case of bona fide nonprofit, charitable or otherwise fee-exempt licensee.

(B) The provisions of this chapter notwithstanding, the following application categories shall pay an application processing charge in an amount established by resolution of the City Council:

(1) Initial period application processing charge;

(2) Renewal application charge; and

(3) Amended application processing charge.

(Ord. 2764, passed - -1991)

(A) All registration certificates, unless otherwise provided in this code, shall be prepared and issued by the Collector upon the payment to him or her of the sum required to be paid hereunder. Each registration certificate so issued shall state upon the face thereof the following:

(1) The persons to whom the same is issued;

(2) The kind of business, profession, show, exhibition, game, occupation or enterprise holding a registration certificate and the location of the same;

(3) The business name; and

(4) The date of issuance of such registration certificate.

(B) In no case shall any mistake of the Collector in stating the amount of a business tax prevent or prejudice the collection by the city of what should be actually due from any person carrying on any business, profession, show, exhibition, game, occupation or enterprise subject to said tax under the provisions of this title.

(Ord. 2062, passed - -1975; Ord. 2913, passed - -1997)

In no case shall any error made by the Collector or any deputy of the Collector in preparing a registration certificate, stating the amount of the tax thereof, or determining the proper zone, prejudice the collection by the city of the amount actually due under this title for the carrying on of any business, trade, occupation, nor shall the issuance of a registration certificate by the Collector or said deputy authorize the carrying on of any business, trade or occupation in any zone or location contrary to the provisions of the zoning ordinance of the city now in effect or which may hereafter be adopted.

(Ord. 2062, passed - -1975)

(A) If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Collector, he or she fails to file a corrected statement, the Collector may determine the amount of business tax due from such person by means of such information as he or she may be able to obtain.

(B) If such a determination is made, the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to the person so assessed at his or her 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 business tax. If such application is made, the Collector shall cause the matter to be set for hearing within 30 days before the City Council. The Collector shall give at least ten days’ notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The City Council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such finding shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. 2062, passed - -1975)

In all cases where the business tax is based upon gross receipts or personnel, the person subject to the business tax shall submit to the Collector for his or her guidance in ascertaining the amount of the business tax to be paid by such person, a written statement, upon a form to be provided by the Collector, written under penalty of perjury, or sworn to before a person authorized to administer oaths setting forth such information concerning the taxpayer’s business during the preceding year as may be required by the Collector to enable him or her to ascertain the amount of the business tax to be paid by such person pursuant to the provisions of this title.

(Ord. 2062, passed - -1975; Ord. 2170, passed - -1977)

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

(1) The collector, his or her deputies or authorized employees or agents of the city has the authority to examine by audit and any other accepted accounting process the records and practices of any place of business in the city to ascertain whether the provisions of the chapter have been complied with.

(2) A business that misstates its gross receipts or basis for tax liability may be liable for the city’s actual costs to conduct the audit irrespective of whether the understatement results in any change in the tax due. Recoverable costs shall include the costs paid to an auditor or audit recovery service, or the salary and overhead of city staff auditors performing the audit. Penalties shall be due on the underreported revenue or tax deficiency from the date the amount was due until it is paid, as defined by the penalty provisions of this chapter.

(3) Upon 30 days written notice, all persons engaged in business in the city are required to permit the examination of all books and records that the city may deem necessary in order to conduct the audit. The information furnished or secured pursuant to this section, or §§ 4.02.090 or 4.02.130 of this chapter, shall be confidential, provided that nothing in this division (A)(3) shall be construed to prevent the disclosure of such information to, or the examination of such records by, any official of another governmental agency while acting in his or her official capacity, or to a grand jury or court of law, upon subpoena; provided further, that nothing in this division (A)(3) shall be construed to prevent the disclosure to any member of the public requesting it, such information as the business name, real name, business address and type of business of any person possessing a valid registration certificate. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this chapter, in addition to any other penalties provided by law.

(4) If any person fails to furnish any information or records required by this chapter upon demand by the Director of Administrative Services, authorized personnel or agent, the Director of Administrative Services, authorized personnel or agent may issue a subpoena demanding that such person supply the requested information or records. The subpoena shall specifically identify the information or records sought and indicate the place, date and time at which the information or records must be presented. If any person fails to comply with a regularly issued subpoena, the Director of Administrative Services, authorized personnel or agent may apply to a court of appropriate jurisdiction for any order requiring compliance with the subpoena.

(B) Whenever charges are not paid within a reasonable time following demand, the Director of Administrative Services and the City Attorney, as applicable, are authorized to prosecute the claim to judgment in an appropriate court with jurisdiction and to take any other action appropriate for collection without further direction from the City Council after demand has been refused. The City Council shall be notified when litigation is initiated.

(C) The City Attorney is authorized to collect any amounts due by civil or administrative action, or both, together with all costs incurred in the collection of that indebtedness after demand for payment has been refused. Costs for legal services shall be based on actual billings for legal services.

(Ord. 2062, passed - -1975; Ord. 3098, passed - -2007)

(A) Charitable, religious and nonprofit organizations. The provisions of this title shall not be deemed or construed to require the payment of a business tax or the procurement of a registration certificate to conduct, manage or carry on any business, occupation or activity from any institution, organization or association which is conducted, managed or carried on wholly for the benefit of charitable or religious purposes; nor shall any registration certificate or business tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever a percentage of the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purposes; nor shall the procurement of a registration certificate or the payment of a business tax be required by any business having a contract for a casual appearance for any religious, charitable, fraternal, educational, military, state, county or municipal organization or association for the conducting of any entertainment, dance, concert, circus, tent show, exhibition or lecture whenever a percentage of the profits from said business are to be appropriated for the purposes and objects for which said organization or association was formed; nor shall the procurement of a registration certificate or the payment of a business tax be required by any person engaged in managing, conducting or carrying on the business of maintaining any vending, weighing or merchandise machine or device when said person has a contract with a charitable, religious or nonprofit organization and where said charitable, religious or nonprofit organization receives a percentage of the profits from said business; provided, however, that any person claiming an exemption pursuant to this division (A) may be required to furnish to the Collector a photocopy of the following documents:

(1) Articles of incorporation (or bylaws if an unincorporated association or organization);

(2) Determination letter from the United States Treasury Department (Internal Revenue Service) relating to federal taxes;

(3) Determination letter from the State Franchise Tax Board relating to franchise taxes; and

(4) Any further documents or statements which the Collector may require to verify the facts upon which exemption is claimed.

(B) Child day nurseries or private housing for the elderly. Nothing in this title shall be deemed or construed to apply to any person managing or operating a child day nursery limited to a maximum of six children, or to any person furnishing rooms, or the providing of board, or otherwise caring for six or less persons.

(C) Discharged service members. The provisions of this title shall not be deemed or construed to apply to any honorably discharged soldier, sailor, marine or airman of the United States, peddling, hawking or vending any goods permitted by law; provided, that nothing in this division (C) shall be deemed to exempt any such person from complying with any of the regulatory measures or provisions of this code.

(D) Federal or state law. Nothing in this title 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 from the payment of such taxes or the procurement of such registration certificates as are herein prescribed.

(E) Reserved. This division (E) was repealed by Ord. 2766.

(F) Public utilities. There is exempted from the provisions of this title any public utility operating in the city under a franchise or franchises from the city and which make franchise payments thereunder to the city.

(G) Solicitation of business. No business tax is imposed upon any act of soliciting any business transaction by any peddler, solicitor, canvasser or other person, including any attempt to sell, or take orders for, any real or personal property or any service. If any business, trade, profession, calling or occupation is transacted or carried on in the city by any peddler, solicitor, canvasser or other person under an employment or other contract on behalf, or for the benefit, of any person who has paid the business tax imposed by the city for such activity, such peddler, solicitor, canvasser or other person under an employment or other contract on behalf, or for the benefit, of any person who has paid the business tax imposed by the city for such activity, such peddler, solicitor, canvasser or other person shall not be required to pay any separate business tax for so transacting such business of such taxpayer, otherwise no peddler, solicitor, canvasser or other person shall fail to pay the business tax imposed by this title before making any sale of, or taking any order for, any real or personal property or service or otherwise transacting or carrying on any business in the city; provided, however that nothing in this division (G) shall be deemed to exempt any such person from complying with any of the regulatory measures or provisions of this code.

(H) Activities conducted pursuant to a permit obtained in accordance with Chapter 3.80 of this code. See Chapter 3.80

(Ord. 2062, passed - -1975; Ord. 2170, passed - -1977; Ord. 2205, passed - -1978; Ord. 2766, passed - -1991; Ord. 3250, passed - -2017)

Every person who engages in any business within this city which is subject to tax under the provisions of this title shall be deemed to be engaged in a separate business at each branch establishment or location at which he or she engages in business and must obtain a separate registration certificate and pay a separate business tax for each classification of business engaged in at each location or branch establishment in the city at which or from which the business activities classified and subject to tax under the provisions of this title are carried on. Each registration certificate so obtained and the payment of the applicable tax for each such classification of business at each such location shall authorize the person named upon the certificate to engage only in the business specified at the location for which the certificate has been issued; provided that where business is engaged in from one or more locations outside the city, only one registration certificate for each classification of business need be issued to the person for engaging in that business in the city from all such outside locations; provided further, that warehouses and distributing plants located in the city used in connection with and incidental to a business for which a registration certificate has been issued to an address located within the city shall not be deemed to be branch establishments or separate locations; provided, however, that any person conducting two or more types of businesses at the same location may, at his or her option, in lieu of paying a separate business tax and obtaining separate registration certificates as otherwise provided in this section, combine the activities of all such businesses and pay a combined business tax calculated under the schedule that applies to the principal business being so conducted and obtain a single registration certificate for all such businesses.

(Ord. 2062, passed - -1975; Ord. 2170, passed - -1977)

Every person engaged in a business subject to tax under the provisions of this title and which business is conducted at or from a fixed place of business in the city shall keep the registration certificate issued in a safe place upon the premises at or from which the business is conducted.

(Ord. 2062, passed - -1975; Ord. 2913, passed - -1997)

Persons required to pay a business tax for transacting and carrying on any business under this title shall not be relieved from the payment of any other tax imposed by other provisions of this code for the privilege of doing such business.

(Ord. 2062, passed - -1975)

(A) Adjustment or exemption.

(1) None of the business taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a business tax is believed by a person subject to the business tax provisions of this section to place an undue burden upon such commerce, he or she may apply to the Business Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at or within six months after payment of the prescribed business tax.

(2) The taxpayer shall, by affidavit and supporting testimony, show his or her 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 on such commerce. The Collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the taxpayer, an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Collector shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title.

(3) Should the Collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the taxpayer to submit, either at the time of termination of such person’s business in the city, or upon the expiration of such person’s city registration certificate, a sworn statement of the gross receipts and pay the amount of business tax therefor, provided that no additional business tax during any one business tax period shall be required after the taxpayer shall have paid an amount equal to the annual business tax as prescribed in this title.

(B) Affidavit. Any person claiming an exemption pursuant to this section shall file a verified statement with the Collector stating the facts upon which exemption is claimed.

(Ord. 2062, passed - -1975)

Refunds of business taxes collected shall be made only when the Collector erroneously collects a business tax not required to be paid hereunder; provided, that application for such refund is made within three years after the date of payment.

(Ord. 2062, passed - -1975)

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the registration certificates provided for in this title.

(Ord. 2062, passed - -1975)

The payment of a business tax required by the provisions of this title, and its acceptance by the city and the issuance of a registration certificate to any person shall not entitle the holder thereof to carry on any business unless he or she 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 registration certificate in the event 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. 2062, passed - -1975)

A duplicate registration certificate may be issued by the Collector to replace any registration certificate previously issued hereunder which has been lost or destroyed upon the taxpayer filing statement of such fact, and at the time of filing such statement paying to the Collector a duplicate registration certificate fee in an amount established by resolution of the City Council; provided, however, that a duplicate registration certificate may be issued, without payment of any additional fee, by the Collector to replace any registration certificate previously issued hereunder which has been lost after having been deposited in the U.S. mail upon the taxpayer declaring within 90 days thereafter that such registration certificate was never received.

(Ord. 2062, passed - -1975; Ord. 2765, passed - -1991)

(A) Where a registration certificate is issued to a person to transact and carry on business at a particular place and such business is or is to be moved to some other location, such person shall upon changing the business location make an application to the Collector and pay a fee in an amount established by resolution of the City Council to have the registration certificate amended to reflect the change of location.

(B) Where a person, holding a registration certificate issued under the provisions of this chapter, changes the name of the business, such person shall upon changing the name make an application to the Collector and pay a fee in an amount established by resolution of the City Council to reflect the change in name.

(C) Where the business taxed is transferred to another person under such circumstances that the real or ultimate ownership of the business after the transfer is substantially similar to the real or ultimate ownership existing before the transfer, such person shall make an application to the Collector and pay a fee in an amount established by resolution of the City Council to have the registration certificate amended to reflect the real or ultimate ownership of the business after such transfer.

(Ord. 2062, passed - -1975; Ord. 2765, passed - -1991)

(A) Any person aggrieved by any decision of the Collector or of any other officer of the city made pursuant to the provisions of this title may appeal therefrom to the City Council within 15 days after notice thereof, by filing with the City Clerk a written notice of appeal, briefly stating in such notice the grounds relied upon for appeal. If such appeal is made within the time prescribed, the City Clerk shall cause the matter to be set for hearing before the City Council to be held within 30 days from the date of receipt of such notice of appeal, giving the appellant not less than ten days’ notice in writing of the time and place of hearing by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to such person at his or her last known address. The findings and determination of the City Council at such hearing shall be final and conclusive, and within three days after such findings and determination are made, the City Clerk shall give notice thereof to the appellant.

(B) In the event no appeal is taken by the person aggrieved, the decision of the Collector shall become final and conclusive on expiration of the time herein fixed for appeal.

(Ord. 2062, passed - -1975)

(A) It shall be the duty of the Collector, and he or she is directed to enforce each and all of the provisions of this title, 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 or her hereunder and acting through his or her 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 title have been complied with.

(B) The Collector and each and all of his or her assistants and any police officer shall have the power and authority to enter free of charge and at any reasonable time any place of business required to be registered and taxed by the provisions of this title, and demand an exhibition of its registration certificate. Any person having such registration certificate theretofore issued, in his or her possession or under his or her 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 title. It shall be the duty of the Collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Ord. 2062, passed - -1975)

Neither the adoption of this title nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereon, nor be construed as a waiver of any tax 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.

(Ord. 2062, passed - -1975)

If any section, division, sentence, clause, phrase or portion of this title is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this title. The City Council declares that it would have adopted this title and each section, division, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, divisions, clauses, phrases or portions be declared invalid or unconstitutional.

(Ord. 2062, passed - -1975)

It is unlawful for any person to violate any provision or fail to comply with any of the requirements of this title. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this title shall be guilty of a misdemeanor. Any person convicted of a misdemeanor under the provisions of this title, unless provision is otherwise herein made, shall be punishable by a fine of not more than $500 or by imprisonment in the County Jail for a period of not more than six months, or by both such fine and imprisonment. Each such person shall be guilty of a separate offense for each and every day during any portion of which any violation of any provision of this title is committed, continued or permitted by such person, and shall be punishable accordingly.

(Ord. 2062, passed - -1975)