Hercules Municipal Code Art. 2 Business Licenses

All applications for business licenses shall be made to the Director of Finance on forms furnished by the Director and shall state all facts necessary and proper to be known and stated for the issuance of such license, including the kind or character of the business or business enterprise, the location thereof, the full name and residence of the proposed licensee, the period of time such business or business enterprise is intended to be continued, or for which the proposed license is to be issued, and such other facts or information as the Director may require. If the license fee payable under this Chapter is to be determined by the amount of gross receipts, for new businesses and business enterprises not previously licensed, the application shall state an estimate of the amount of such gross receipts anticipated for the period for which the license is proposed to be issued. For established businesses and businesses previously licensed, the application shall state the amount of gross receipts for the last preceding license period. All applications for business licenses shall be signed by the applicant under penalty of perjury.

On the basis of the information contained in the application provided for in Section 86.201 of this Chapter, the Director of Finance shall assess the amount of the license tax to be paid by such person for the privilege of doing business within the City under the provisions set forth in this Chapter for the period of time for which the license is issued, or, in the case of a new business, on a prorated basis for the period of time expiring on the June 30th next succeeding the date of the application for such first license, and, upon payment of such amount, the Director of Finance shall issue a license to such person, signed by the Director of Finance, in such form as he shall determine, but clearly setting forth the following information:

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

(b) The type of business for which it is issued;

(c) The location of the place of business; and

(d) The date of issuance and expiration date of the license.

Every person doing business within the City who pays the business license tax on a quarterly, semi-annual or annual basis, shall, on or before the first day of June, September, December and March of each year if quarterly, on or before the first day of June and December if semi-annual and on or before the first day of June if annual, file an application for the renewal of his license with the Director of Finance in the same manner and signed under penalty of perjury and containing the same information as set forth in Section 86.201 of this Chapter. Upon receipt of such application, the Director of Finance shall assess the amount of tax to be paid and, upon receipt of such payment, shall issue a renewal license for the succeeding quarter commencing July 1, October 1, January 1, or April 1 as the case may be, for the succeeding half year commencing July 1 or January 1 as the case may be or for the succeeding year commencing July 1. The basis of the principal business conducted at such location as shown by the greater percentage of the gross receipts of each business in relation to the total gross receipts of all the businesses; provided, however, any person engaged in two (2) or more businesses at the same location may, at his option, obtain a license to do each of such businesses as a separate entity.

(Ord. 221 § 1 Art. 6, 1985)

No statement shall be conclusive as to the matters set forth in any application filed under the provisions of this Chapter, and neither the filing thereof, the assessment or payment of any tax, nor the issuance of any license shall preclude the City from collecting by appropriate action such sum as is actually due and payable. Such statement, and each of the several items therein contained, shall be subject to audit and verification by the Director of Finance, or his duly authorized deputies, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in the judgment of the Director of Finance to verify or ascertain the amount of license fee due.

All licenses, applicants for licenses and persons engaged in business in the City are hereby required to permit an examination of such books and records for the purpose aforesaid.

The information furnished or secured pursuant to the provisions and sections of this Chapter shall be confidential, and any unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor, provided that nothing in this Section shall be construed to prevent:

(a) The disclosure to or the examination of records and equipment by another City official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Chapter or collecting taxes imposed hereunder;

(b) The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business;

(c) The disclosure by way of public meeting or otherwise of such information as may be necessary to the Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license with regard to a claim asserted against him by the City for license taxes or when acting upon any other matter;

(d) The disclosure of general statistics regarding taxes collected or business done in the City.

(Ord. 221 § 1 Art. 4, 1985)

Any person aggrieved by any administrative action under any provision of this Chapter may appeal to the Council by filing a written petition therefor with the City Clerk, signed under oath by such person, setting forth his exact name and mailing address and the facts upon which his appeal is based. Such petition shall be filed within ten (10) days after the action appealed from.

The Council shall thereupon fix a time and place for hearing such appeal, and the City Clerk shall give notice to such person of the time and place of hearing by personal service or by depositing it in the United States mail addressed to such person at the address set forth in his petition.

At such hearing the Council shall consider only those matters set forth in such petition, and its decision thereon shall be final and conclusive except in those instances wherein the law specifically provides otherwise and, in such instances, such person shall first exhaust his remedy as set forth in this Chapter.

For good cause shown, the Director of Finance shall have the power to extend the time for filing any required application for a period not exceeding thirty (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 Council, to compromise any claims as to the amount of license tax due.

No license issued under the provisions of this Chapter shall be transferable from one person to another, although the location of the business so licensed may be transferred from one place to another providing a report thereof is made to the Director of Finance.

A duplicate license may be issued by the Director of Finance to replace any license previously issued which has been lost or destroyed upon the licensee filing a statement of such fact and at the time of filing such statement by paying to the Director of Finance a duplicate license fee of Five and no/100th Dollars ($5.00).

All licenses shall be kept and posted in the following manner:

(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 such business.

A separate license shall be obtained for each branch establishment or location of the business transacted and carried on, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, however, that warehouses and distributing plants used in connection with and incidental to a business located in the City of Hercules and licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments.

(Ord. 221 § 1 Art. 5, 1985)

Except as provided in Section 8-6.210 of this Chapter, whenever any person is engaged in two (2) or more businesses at the same location, such person shall not be required to obtain a separate license for conducting each of such businesses. Except as provided in Section 8-6.501(6) of this Chapter, the license tax to be paid shall be computed as though but one business was being conducted and upon the basis of the principal business conducted at such location as shown by the greater percentage of the gross receipts of each business in relation to the total gross receipts of all the businesses; provided, however, any person engaged in two (2) or more businesses at the same location may, at his option, obtain a license to do each of such businesses as a separate entity.

(Ord. 221 § 1 Art. 6, 1985)