Hercules Municipal Code Art. 1 General

This Chapter is enacted solely to raise revenue for municipal purposes and use through taxation of the privilege of doing business in the City, and is not intended for regulation or any other purpose.

For the purposes of this Chapter, the following words and phrases shall have the meaning respectfully ascribed to them by this Section unless it is apparent from their context that a different meaning is intended:

(a)

Person.

"Person" means and 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 doing business in the City, other than as an employee. Notwithstanding the definition herein of "person", a "professional person" shall be individually licensed as provided in this Chapter.

(b)

Doing Business.

"Doing business" means the conduct of any manufacturing, wholesale, retail, apartment house rental or any other commercial enterprise and the conduct of, or engaging in the practice of, any occupation, trade, profession or semi-profession, and all and every kind of calling whether or not carried on for profit, except as specifically excepted by the provisions of this Chapter, by any person having any proprietary interest therein as distinguished from the interest of an employee therein.

(c)

General Contractor.

"General contractor" means any person whose business is in connection with any structure built, being built, or to be built for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind requiring in its construction the use of more than two (2) unrelated building trades or crafts, or to do or superintend the whole or any part thereof, or whose business in connection with fixed works requires specialized engineering knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, railroads, highways, streets and roads, tunnels, airports and airways, sewers and sewage disposal plants and systems, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, parks, playgrounds and other recreational works, land leveling and earth moving projects, excavating, grading, trenching, paving and surfacing work, and cement and concrete work in connection with the above mentioned fixed works.

(d)

Subcontractor.

"Subcontractor" means any person whose business is the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts.

(e)

Gross Receipts.

"Gross receipts" means the total of amounts actually received or receivable from sales and the total amounts received or receivable 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 services is done as a part of or in connection with a sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind and nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

(1) Cash discounts allowed and taken on sales.

(2) Credit allowed on property accepted as part of the purchase price, and which property may later be sold.

(3) Any tax required by law to be included in or added to the purchase price, and collected from the consumer or purchaser.

(4) Such part of the sale price of the property returned by purchasers upon recision of the contract of sale, as is refunded either in cash or by credit.

(5) 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 Director of Finance with the names and addresses of the others and the amounts paid to them.

(6) That portion of the receipts of a general contractor which represent payments to sub-contractors, provided that such sub-contractors are licensed under this Chapter and provided the general contractor furnishes the Director of Finance with the names and addresses of the sub-contractors and the amounts paid each sub-contractor.

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

(8) As to a real estate agent or broker, the sales price of real estate sold for the account of others, except that portion which represents commission or other income to the agent or broker.

(9) 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.

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

(11) As to trading stamp companies, the "gross receipts" shall be measured in terms of stamp sales to merchants.

(12) Receipts from the sale of real property, when such sale is merely incidental to carrying on a business.

(f)

Sale.

"Sale" means the transfer in any manner or by any means whatsoever the title to property for a consideration; the serving, supplying or furnishing of any property for a consideration; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall be likewise deemed a "sale". The foregoing definition shall not be deemed to exclude any transaction which in effect results in a "sale" within the contemplation of law.

(g)

Peddler.

"Peddler" means any hawker, vendor or other person who goes from house to house, or place to place, or in or along the streets within the City, selling and making immediate delivery, or offering for sale and immediate delivery, any goods, wares, merchandise or anything of value, in possession of the peddler, to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities.

(h)

Solicitor.

"Solicitor" means any agent or other person who travels from place to place, or house to house, and solicits or takes orders for or makes demonstrations of any goods, wares, merchandise or things or articles of value, or advertising, or for services to be performed in the future, or for subscriptions to periodicals, or tickets of admission to entertainments or memberships in any clubs.

(i)

Merchant.

"Merchant" means any person selling goods, wares and merchandise or services of any description within the City, either as a sole business, or in connection with some other business, and any person engaging in business within the City; except, however, peddlers, solicitors and all other persons whose business is specifically defined in or for whose business a separate and distinct license fee is provided and required under this Chapter.

(j)

Professional Person.

"Professional Person" means any accountant, chiropractor, dentist, engineer, lawyer, optometrist, osteopath, physician, surgeon, veterinarian or mortician who solicits, sells or offers any professional services in the City.

(k)

Apartment House.

"Apartment House" means any building or portion thereof which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied as the home or residence of three (3) or more families living independently of each other and containing facilities for the cooking or preparation of meals.

(l)

Branch Service Office.

"Branch Service Office" means any business, person, division or department performing non-revenue producing services in connection with a business located outside the City, including internal service departments, and distribution centers for business located outside the City.

(Ord. 221 § 1 (Arts. 1, 2), 1985)

No license shall be issued pursuant to the provisions of this Chapter authorizing the conduct or continuance of any business which violates state or federal law.

(Ord. 415 § 1, 2006)

Compliance with the provisions of this Chapter by any person, and the issuance of a business license shall in no way whatsoever affect any other provision of this Code, either by way of curing any existing violation of any other provision of this Code by the licensee, or by relieving him from complying with any and all other applicable provisions of this Code.

No person shall be entitled to a business license and the Director of Finance shall not issue a business license to any person unless and until said person shall have complied with all applicable City ordinances.

(Ord. 221 § 1 Art. 3, 1985)