Hercules Municipal Code Art. 4 Business License Tax

A business license tax is hereby imposed upon every person doing business in the City, except as specifically excepted by the provisions of this Chapter, which license tax shall be due and payable in such amount determined and at such time as is set forth in this Chapter. Upon payment of the tax, the Director of Finance shall issue a license to the person applying therefor for the privilege of doing business within the City. It shall be unlawful for any person to do business within the City without having procured a license issued pursuant to the provisions of this Chapter, and doing business within the City without complying with any and all provisions of this Chapter shall constitute a separate violation of this Code for each and every day such business is done.

Business license taxes shall be payable in advance at the office of the Director of Finance, or at such other place as is from time to time designated by resolution of the City Council and shall be paid as follows:

(a) Annually, the annual business license tax shall be due and payable on the first of January of each year. Any person liable to pay a business license tax, but who does business for only a portion of the year shall have the license prorated. If a report of gross sales or gross receipts is required, such sales or receipts shall be reported for the previous year, or in the case of a new business or one not previously licensed, the gross sales or gross receipts reasonably intended or expected for the ensuing year.

(b) Quarterly. The quarterly business license tax shall be due and payable on the first days of January, April, July and October of each year. Only those businesses that have a state contractors license and are not located in the City of Hercules may pay their business license on a quarterly basis.

(c) Monthly. The monthly business license tax shall be due and payable on the first day of each month. Only those businesses covered under Section 8-6.501 shall be eligible for a monthly license.

(d) Weekly. The weekly business license tax shall be due and payable each Monday. Only those businesses covered under Section 8-6.501 shall be eligible for a weekly license.

(e) Daily. The daily business license tax shall be due and payable each day. Only those businesses covered under Section 8-6.501 shall be eligible for a daily license.

(Ord. 418 § 1 (part), 2006; Ord. 424 § 1 (part), 2007)

All persons doing business in the City are responsible for obtaining a business license and are responsible for any back taxes and/or penalties resulting from a failure to submit a license application.

Any business license tax not paid when due shall be delinquent and shall be subject to a penalty as follows:

(a) Annual. For the annual business license tax the Director of Finance shall add and collect a penalty to twenty-five percent (25%) of the amount of the tax on the last day of each month that the tax remains unpaid after the due date to a maximum of one hundred percent (100%) of the tax as the penalty amount.

(b) Quarterly. For the quarterly business license tax the Director of Finance shall add and collect a penalty of twenty-five percent (25%) of the amount of the tax on the last day of each month that the tax remains unpaid after the due date to a maximum of one hundred percent (100%) of the tax as the penalty amount.

(c) Monthly. For the monthly business license tax the Director of Finance shall add and collect a penalty of twenty-five percent (25%) of the amount of the tax on the tenth (10th) day of the month and each tenth (10th) day thereafter that the tax remains unpaid after the due date to a maximum of one hundred percent (100%) of the tax as the penalty amount.

(d) Weekly. For the weekly business license tax the Director of Finance shall add and collect a penalty of twenty-five percent (25%) of the amount of the tax on the third day after the due date and on each third day thereafter that the tax remains unpaid after the due date to a maximum of one hundred percent (100%) of the tax as the penalty amount.

(e) Daily. For the daily business license tax the Director of Finance shall add and collect a penalty of twenty-five percent (25%) of the amount of the tax for each day that the tax remains unpaid after the due date to a maximum of one hundred percent (100%) of the amount as the penalty amount.

(Ord. 221 § 1 Art. 7, 1985; Ord. 418 § 1 (part), 2006)

In the absence of error in the determination of the amount of a license tax paid, there shall be no refund of any license tax, nor any part or portion thereof, under any circumstances. All claims for a refund of the business license tax shall be governed by Title 8, Chapter 9 of this Code.

(Ord. 336 § 4, 1996)