Huron Municipal Code Art. I In General

A. Person Defined. As used in this chapter the word "person" includes an individual; a partnership, joint venture or other unincorporated association; a corporation; and an estate or trust, a syndicate and/or a club or society.

B. Finance Officer Defined. As used in this chapter, the "finance officer" shall mean the city clerk.

(Ord. 116 §§ 1, 2, 1971)

The finance officer shall prepare and have printed blank licenses for all classes of businesses mentioned in this chapter for the terms of three months, or equal quarters, beginning and ending as follows: January 1st to March 31st, April 1st to June 30th, July 1st to September 30th, or longer periods as herein authorized or for a period of one year, provided such license fee is the same for each quarter of the yearly period. "Year" shall mean the fiscal year of the City of Huron. Printed blank licenses shall provide for the signature of the finance officer.

(Ord. 116 § 3, 1971)

The finance officer shall keep in his office a ledger or record in which he shall keep the account of all licenses sold or unsold by him.

(Ord. 116 § 4, 1971)

It is unlawful for any person to commence, carry on, engage in or continue in, in the City, any business, trade, occupation or employment upon which a license tax is imposed by the terms and provisions of this chapter and for which a license tax is required to be procured by the terms and provisions of this chapter, without first paying such license tax and procuring such license as provided in this chapter.

(Ord. 116 § 5, 1971)

A license shall authorize the party obtaining the same to transact the business described in such license in the City.

(Ord. 116 § 6, 1971)

A separate license must be obtained on each branch, establishment or separate place of business.

(Ord. 116 § 7, 1971)

A license, when payable quarterly, must be taken out in the quarters commencing on the first day of January, April, July and October of each year.

(Ord. 116 § 8, 1971)

The finance officer shall make diligent inquiry as to all persons in the City liable to pay a license as provided in this chapter.

(Ord. 116 § 9, 1971)

In all cases where the amount of the license fee is based upon the amount of receipts, or sales affected, or business transacted, the finance officer must require such person to state under oath the average amount of business which he, or the firm of which he is a member, or of which he is an agent or attorney, or the association or corporation of which he is a president, secretary or managing agent or other officer, transacted in the quarter next preceding the commencement of the quarter for which the license is applicable. Such person, agent, president, secretary or other officer must procure a license from the finance officer for the term desired and for the class of business for which such person is liable in accordance with such statement.

(Ord. 116 § 10, 1971)

Persons first starting in business must pay a first license tax equal to the quarterly rate established for such business or occupation, except that all persons and firms commencing business and who are classified under Section 5.04.280 shall pay a first license tax of twenty-five dollars ($25.00).

(Ord. 116 § 11, 1971)

Any person failing, neglecting or refusing to make a statement, or wilfully making an incorrect statement, required by this chapter, shall be guilty of a misdemeanor and shall be required to pay for a license for the next quarter or term double the amount otherwise required.

(Ord. 116 § 12, 1971)

Whenever a statement is provided for in this chapter, no license shall be issued or shall be renewed until such statement is made, sworn to and presented to the finance officer as provided in this chapter.

(Ord. 116 § 13, 1971)

The finance officer is hereby authorized to administer all oaths required by this chapter.

(Ord. 116 § 14, 1971)

Whenever the finance officer shall be of the opinion that the statement returned by the person applying for the license is not a true statement of the quarterly sales, he shall report to the city council that in his opinion the statement or the return is not true. Upon such report being received, or on its own motion, the city council shall cite the person applying for such license to appear and show cause why the license of such person should not be fixed at an amount greater than the statement or return would indicate the person is liable for. Such citation shall be served by the chief of police or by registered mail at least five days prior to the time of the hearing of the matter by the city council. If, upon the day set for the hearing of the citation the person rendering a statement complained of by the finance officer shall produce his books and verify the statement furnished the finance officer, the city council shall direct the finance officer to issue a license to such person in conformity to the statement furnished by the person; but, if such person shall refuse to verify the statement so furnished, or if it shall develop that the statement furnished is not a true statement, the city council shall fix upon an amount to be paid for the license by the person equal to twice the amount which the city council shall conclude the person would be liable for under the provisions of this chapter.

(Ord. 116 § 15, 1971)

The finance officer shall periodically deposit into the city treasury for the benefit of the general fund all moneys collected for licenses under this chapter.

(Ord. 116 § 16, 1971)

The finance officer shall have on file at the end of each quarter a second showing the names, occupations and residences of all persons within the City liable under this chapter to pay a license and showing what has been paid during the preceding quarter, the amount of their liability and the amount actually paid by them, and where the amount paid is considered insufficient, the finance officer shall estimate or determine what should have been paid.

(Ord. 116 § 17, 1971)

No license issued shall be in any manner assignable or authorize any person other than therein mentioned or named to transact or carry on such business or authorize any other business than is therein mentioned or named to be continued or transacted there under, or at any place other than therein mentioned or named.

(Ord. 116 § 18, 1971)

Every person having a license under the provisions of this chapter shall conspicuously exhibit the same in his place of business, or carry same on his person when he has no fixed place of business, and produce the same when applying for a renewal or when requested to do so by the finance officer or chief of police.

(Ord. 116 § 19, 1971)

The securing of a business license under this chapter shall not apply to any organization which is conducted, managed, and carried on wholly for a charitable or religious purpose, and from which profit is not derived either directly or indirectly by any person.

(Ord. 116 § 20, 1971)

Except as may be otherwise specifically provided in this chapter, the provisions hereof shall not apply to any of the following persons or firms:

A. Any public utility which pays to the City a tax under a franchise or similar agreement, or any publicly owned public utility;

B. Banks, including national banking associations, to the extent that a City may not levy a license tax upon them under the provisions set forth under Article XIII, Section 16 of the State Constitution;

C. Insurance companies to the extent that a City may not levy a license tax upon them under the provisions of the State Constitution;

D. Any person or firm who the City is not authorized to license under any law or constitution of the United States or the State of California;

E. Any business of furnishing card tables to the public for a fee or rental for the purpose of playing games or cards, and any business of operating taxi cabs, such businesses being regulated by separate ordinances.

The finance officer may require the filing of a verified statement from any person or firm claiming to be excluded by the provisions of this section, which statement shall set forth all the facts upon which the exclusion is claimed.

(Ord. 116 § 21, 1971)

The license tax imposed by this chapter shall be deemed a debt due the City from and against any person who maintains in, carries on, engages in or conducts in the City any business, occupation, trade, profession or employment, upon which a license tax is herein imposed, or for the commencing, engaging in, carrying on or conducting of which a license is hereby required to be procured without first having paid such license tax and procured such license according to the terms and provisions of this chapter. Such persons shall be liable in a civil action in the name of the City as plaintiff in any court of competent jurisdiction for the amount of the license tax imposed by this chapter and for the cost of suit, and for an attorney's fee in the sum of one hundred dollars ($100.00).

(Ord. 116 § 22, 1971)

The license tax imposed by this chapter shall become due and payable in lawful money of the United States of America to the finance officer.

(Ord. 116 § 23, 1971)

All license fees imposed by this chapter shall be payable in advance and shall be deemed to be delinquent if not so paid. Penalties for the nonpayment thereof shall be imposed as provided in Section 5.04.240.

(Ord. 116 § 24, 1971)

Subject to other provisions of this chapter, yearly or quarterly licenses not paid within thirty (30) days from the due date as provided herein shall be subject to a twenty-five (25) percent penalty. Daily licenses shall be subject to a twenty-five (25) percent penalty if not paid prior to the beginning of any act or business activity required to be licensed under the provisions of this chapter. These provisions for delinquency and penalty shall not be construed in any way, as affecting the liability of the person in default for prosecution on account of failure to pay his license fee as is now prescribed or may hereinafter be prescribed by ordinance.

(Ord. 116 § 25, 1971)

It shall be the duty of the finance officer to promptly notify the city council of matters requiring their action in the fixing of license fees to be fixed by them as provided in this chapter and to currently notify the council of delinquent fees that are due the City and it shall be the duty of the city attorney to promptly institute legal proceedings to effect the payment thereof upon instructions received thereon from the city council. All moneys collected by the city attorney by suit or otherwise under the terms and provisions of this chapter shall be paid into the treasury of the City on the first day of each month, and every month after the collection thereof.

(Ord. 116 § 26, 1971)

No license shall be issued under the provisions of this chapter until the applicant has complied with all of the provisions of any other ordinance(s) of the City of Huron, applicable to the act or business activity he intends to engage in.

(Ord. 116 § 27, 1971)

Any and all refunds claimed for fees for a business license overpaid or paid more than once, or claimed to have been erroneously or illegally collected or received by the City, pursuant to this chapter, as well as any claim of interest or penalty thereon, such claim shall be subject to the provisions of Chapter 2.28 of this code in all respects.

(Ord. 321 § 7, 1996)