King City Municipal Code Ch. 5.04 General Provisions

This title is enacted solely to raise revenue for municipal purposes and is not intended for regulation.

(Ord. 303 § 1.05, 1968)

Any person required to pay a license tax for transacting and carrying on any business under this title shall not be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the city, and shall remain subject to the regulatory provisions of such other ordinance.

(Ord. 303 § 7.05, 1968)

Neither the adoption of the ordinance codified herein, 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 January 1, 1969, nor be construed as a waiver of any license 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. 303 § 7.10, 1968)

Any person who on January 1, 1969, has a valid unexpired license for any business issued by the city under the provisions of any ordinance heretofore enacted, shall receive credit on the amount of the license tax imposed by this title for a pro rata of the license tax previously paid based upon the unexpired portion of the period for which such previous license was issued. In the event that the pro rata credit for an unexpired license is greater than the license tax required by this title, then and in that event the amount of the license tax under this title shall be the amount of the credit for the unexpired license fee or fees paid under each other ordinance or ordinances.

(Ord. 303 § 7.15, 1968)

The amount of any license tax and penalty imposed by the provisions of this title shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city so to do shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.

(Ord. 303 § 7.20, 1968)

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 this title.

(Ord. 303 § 7.25, 1968)

In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this title.

(Ord. 303 § 7.30, 1968)

In any action brought under or arising out of any of the provisions of this title, or of any ordinance imposing a license tax, the fact that a party thereto represented himself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license for such business.

(Ord. 303 § 7.35, 1968)

For the purpose of this title, the tax collector, his deputies and authorized agents, are authorized to administer oaths.

(Ord. 303 § 7.40, 1968)

It shall be the duty of the tax collector, his deputy, agents, and/or employees, and they and each of them are hereby directed to enforce each and all of the provisions of this title. Each department of the city which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such permit.

The tax collector in the exercise of the duties imposed upon him hereunder and acting through his 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.

(Ord. 303 § 7.45, 1968)

Any person violating any of the provisions of this title or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Chapter 1.04.

(Ord. 303 § 7.50, 1968)