Lemoore Municipal Code Ch. 1 General Business License Revenue

This Chapter is enacted solely to raise revenue for Municipal purposes and is not intended for regulation. (1975 Code §5-1.02)

Any person required to pay a license tax for transacting and carrying on any business under this Chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other regulation of the City, but shall remain subject to the regulatory provisions of such other regulations. This Section shall not apply to inspection or permit fees, nor shall it apply to franchise tax payments under present or future franchises granted to public utilities. (1975 Code §5-1.03)

When used in this Chapter, the following words and terms shall have the meanings ascribed to them in this Section:

BUSINESS: Professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

CITY: The City of Lemoore. (1975 Code §5-1.01)

COLLECTOR: The Finance Director or designee, or other City official charged with the administration of this Chapter. (Ord. 9116, 12-17-1991)

FIXED PLACE OF BUSINESS; REGULAR PLACE OF BUSINESS; TRANSIENT BUSINESS: The premises in the City of Lemoore occupied for a particular purpose of conducting the business thereat, and regularly kept open for the purpose of attending to such business.

The term "regular place of business" shall mean the same as the term "fixed place of business" or at a "regular place of business" as said terms are herein defined is, for the purpose of this Chapter, termed a "transient business", whether the person conducting such transient business is, or is not, a resident of the City.

Every person engaging in business at a "fixed place of business" in the City, as herein defined, and who has procured the proper license for said business, shall have the right to deliver the goods, wares and merchandise pertaining to said business in Lemoore without procuring any additional license therefor. In the issuance of licenses, no discrimination or distinction shall ever be made against nonresidents of the City in favor of residents of the City, and residents and nonresidents shall be entitled to equal rights in all matters relating to the issuance of licenses. (1975 Code §5-1.01)

No business shall be conducted at any fixed place of business in the City at any time where such business is prohibited by the zoning laws of the City 1 , and no license shall be issued for any place of business unless zoning laws of the City permit or allow such business to be conducted at the location for which application for such license is made at the time of application. (Ord. 9116, 12-17-91)

GROSS RECEIPTS: The total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not the service, act or employment is done as a part of or in connection with the sale of goods, wares or merchandise. Included in "gross receipts" shall be all other receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales, any taxes required by law to be included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sale of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.

JOBBING BUSINESS: Every business conducted solely for the purpose of selling goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by said wholesale merchants.

MANUFACTURER: One engaged in making materials, raw or partly finished, into wares suitable for use. (1975 Code §5-1.01)

PEDDLER: Includes every person, not having a fixed place of business in the City, who travels from place to place, or has a stand upon any public street, alley or other public place, doorway or any building, unenclosed or vacant lot or parcel of land, who sells or offers for sale at retail any goods, wares or merchandise in his possession. (1975 Code §5-1.45)

PERSON: All domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business, or common law trusts, societies and individuals transacting and carrying on any business in the City, other than as an employee. (Ord. 8603, 2-18-86)

QUARTER: A period of three (3) calendar months. The quarter beginning on January 1, April 1, July 1 and October 1 of each year. The quarter shall include fractions thereof.

RETAIL BUSINESS: Every business conducted for the purpose of selling, or offering to sell, any goods, wares or merchandise other than as a part of a wholesale business and jobbing business, as herein defined.

VEHICLE: Includes every device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

WHOLESALE BUSINESS: Every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retailers for resale at retail to the trade by said retailers, in the same form or condition as the same were in at the time of sale thereof to said retail merchant. (1975 Code §5-1.01)

There are hereby imposed upon the businesses specified in this Chapter license taxes in the amounts hereafter prescribed, and it shall be unlawful for any person to transact and carry on any business in the City without first having procured a license from the City so to do or without complying with any and all applicable provisions of this Chapter, and each day such business is carried on without a license shall constitute a separate violation of this Chapter. (1975 Code §5-1.04)

Every person required to have a license under the provisions of this Chapter shall make application for the same to the Collector of the City, and upon payment of the prescribed tax, the Collector shall issue to such person a license. (1975 Code §5-1.09; amd. Ord. 8603, 2-18-86)

The applicant shall furnish all information required to enable the Collector to properly classify the business of the applicant and determine the proper license to be paid by such applicant. Each applicant for a license must properly fill in one of such applications, sign it and certify, under penalties of perjury, that the contents thereof are true and correct. The completed applications must be submitted to the Collector, who shall compute the proper amount of the license and on payment of said amount shall issue the appropriate license. (Ord. 9116, 12-17-91)

It shall be the Collector's duty to prepare and issue a license under this Chapter for every person liable to pay a license hereunder, and to state in each license the period of time covered thereby, the name of the person to whom issued, the business licensed and the location or place where such business is to be carried on. It shall further be the duty and responsibility of the Collector to see that all new businesses are licensed and that all changes in location and status are recorded. (1975 Code §5-1.07)

A. Determination of Amount of Tax: Only one license tax shall be paid by any one person engaged in a business covered by a gross receipts schedule; provided, that if such person is also engaged in any other business, whether covered by a gross receipts schedule or listed under a flat basis, then in such a case, the gross receipts from all sources shall be included in one total and the tax calculated thereon; and provided further, that no such person shall be required to pay total license fees in excess of one hundred dollars ($100.00) per year. (1975 Code §5-1.04)

B. Payment of Tax: All license taxes shall be paid in advance at the office of the Collector. Any person carrying on, either as principal or agent, any business in the City not herein specifically set forth shall pay the amount of the license tax described herein provided for the business nearest corresponding to the nature of the business sought to be licensed.

The annual license tax in this Chapter provided shall be due and payable to the City on January 1 of each year. (1975 Code §5-1.08)

C. Failure to Pay License Tax:

1. For failure to pay a license tax when due, the Collector shall add a penalty of fifty percent (50%) of said license tax on February 1 after the due date thereof; an additional fifty percent (50%) will be added on March 1, providing that the amount of such penalty to be added shall in no event exceed one hundred percent (100%) of the total license due. (Ord. 9116, 12-17-91)

2. No license shall be issued to, or renewed for, any applicant who is delinquent in the payment of such license tax or penalty until such license tax and penalty are both paid in full. (1975 Code §5-1.20)

D. Refunds: In the event of sale or termination of a business, after payment in advance of any license fee required under this Chapter, the licensee may make written request to the City Council for a pro rata refund of said license for the unexpired portion of said annual term, and the City Council shall refund the amount of any overpayment of the license tax arising out of, or by reason of, payment in advance having been made before such sale. (1975 Code §5-1.19)

No license granted or issued under any provisions of this Chapter shall be in any manner transferred or assigned or shall authorize any person other than is therein mentioned or named to do business without approval of the Collector. (1975 Code §5-1.07; amd. Ord. 8603, 2-18-86)

The Collector shall make a charge of two dollars fifty cents ($2.50) for each duplicate license issued to replace any license issued under the provisions of this Chapter. In no case shall any mistake made by the Collector in stating the amount of the license prevent or prejudice the collection by the City of what shall be actually due from anyone carrying on a business subject to a license under this Chapter. (Ord. 9116, 12-17-91)

A. Renewal Licenses; Financial Statements Required: In all cases where the amount of license tax to be paid is based upon gross receipts or is graduated according to some other sliding scale, the applicant for a renewal of a license shall submit to the Collector, for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form to be provided by the Collector, sworn to before the Collector, his deputy or by any person authorized to administer oaths, or certified under the penalties of perjury to be true and correct, setting forth such information concerning the applicant's business during the preceding period of license as may be required by the Collector to enable him to ascertain the amount of license tax to be paid by said applicant pursuant to the provisions of this Chapter, and such statement shall be used as the basis for determining the amount of license tax to be paid by the applicant for the renewal period.

Where the license to be paid under any section hereof is based upon gross receipts, only one such statement need be filed during any fiscal year (unless the Collector requires a corrected statement to be filed); which statement shall be filed at the time the first license is procured, as provided in Section 3-1-12B of this Chapter, and thereafter on or before January 31 of each year.

Any person who prefers to make no disclosure of his gross receipts may, at his option, pay the maximum license fee of one hundred dollars ($100.00), and thereafter, the Collector shall have no right to audit the records of such person and no statement shall be required. (1975 Code §5-1.12)

B. Audit of Statements: No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement, and each of the several items therein contained, shall be subject to audit and verification by the Collector, his deputy or authorized employees of the City, who are hereby authorized to examine and inspect among other records, sales tax reports and copies of State and Federal income tax records for such purpose.

All licensees, applicants for licenses and persons engaged in business in the City are hereby required to permit an examination of such records for the purposes aforesaid. (1975 Code §5-1.13)

C. Failure to File Statement: If any person fails to file any required statement within the time prescribed, or if after demand therefor is made by the Collector, he fails to file a corrected statement, the Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

In case such a determination is made, the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office in Lemoore, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten (10) days after the mailing or serving of such notice, make application in writing to the Collector for hearing on the amount of license tax. If such application is made, or if application is not made within the time prescribed, the Collector must cause the matter to be set for hearing within fifteen (15) days before the City Council. The Collector shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed above for service of notice of assessment. The Council shall consider all evidence produced, and shall make a written record of its findings thereon, which findings shall be final and a copy thereof shall be served upon the applicant in the manner prescribed above for the service of notice of assessment. (1975 Code §5-5.14)

A separate license must be obtained by each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location. 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. Warehouse and distributing plants used in connection with and incidental to a business licensed under the provisions of this Chapter shall not be deemed to be a separate place of business or branch establishment.

Any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which use a single set or integrated set of books and records may, at his option, pay only one tax calculated on all gross receipts of businesses under the schedule that applies to the type of business of such person which requires the highest payment of license fees. No such person shall be required to pay total license fees on gross receipts in excess of one hundred dollars ($100.00) per year. (Ord. 8603, 2-18-86)

A. Deposit Required: Every person in the City who sells or offers to sell or engages in the business of selling any kind of goods, wares or merchandise whatever, who shall hereafter begin business in the City and who represents that he is to be permanently located in the City in said business shall deposit with the Collector of the City the sum of fifty dollars ($50.00) as a guarantee that he will in good faith be permanently located in the City in such business for the period of four (4) months, and in default of which condition will forfeit to the City the said deposit. In case said person shall in good faith permanently engage in such business for a period of four (4) months after the giving of such deposit, said deposit shall be first applied against any license fees found to be due, and the balance shall be refunded to the depositor. (1975 Code §5-1.10)

B. Financial Statement; Determination of License Tax:

1. Upon a person making application for the first license to be issued for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts, or is graduated according to some other sliding scale, such persons shall furnish to the Collector for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form provided by the Collector, signed by the applicant and certified under penalty of perjury to be true and correct, setting forth such information as may be therein required and as may be necessary to properly determine the amount of the license tax to be paid by the applicant. (Ord. 9116, 12-17-91)

2. If the amount of the license tax to be paid by such applicant is based upon the amount of his gross receipts, he shall estimate the amount of his gross receipts for the period to be covered by the license for the purpose of determining the license bracket which will be applicable to him for the period to be covered by the license to be issued. Such estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of the license tax to be paid by the applicant; provided, however, that the amount of the license tax so determined shall be tentative only and such person shall, within thirty one (31) days after the expiration of the period for which such license was issued, furnish the Collector with a certified sworn statement upon a form furnished by the Collector containing the data required to show the licensing bracket properly applicable to such person during the period of such license and the license tax for such period shall be finally ascertained and paid in the manner provided by this Chapter, after deducting from the payment found to be due the amount paid at the time such first license was issued. The Collector shall not issue to any such person another license for the same or any other business until such person shall have furnished to him the written statement and paid the license tax as herein required.

3. If the amount of the license tax to be paid by such applicant is graduated according to some sliding scale other than gross receipts, the applicant shall furnish to the Collector for his guidance in ascertaining the amount of license tax to be paid by the applicant, a certified or sworn statement upon a form provided by the Collector, setting forth such information as may be therein required and as may be necessary properly to determine the amount of license tax to be paid by the applicant and which statement shall show among other things, the number of vehicles or tonnage thereof, the number of seats, chairs, rooms, tables or other units used or involved in such person's business as of the time of filing such application. Such person shall thereupon pay the required license tax in advance, computed in accordance with the information contained in such statement.

4. In all cases the applicant shall, upon filing his application, pay the prescribed license fee in advance; provided, that in the case of annual licenses, only the initial fee shall be prorated as follows:

a. If application is made during the quarter beginning January 1, one hundred percent (100%) of such fee shall be paid;

b. If application is made during the quarter beginning April 1, seventy five percent (75%) of said fee shall be paid;

c. If application is made during the quarter beginning July 1, fifty percent (50%) of said fee shall be paid;

d. If application is made during the quarter beginning October 1, twenty five percent (25%) of said minimum shall be paid. (1975 Code §5-1.11)

Information furnished or secured pursuant to this Chapter, the disclosure of which would result in unfair competitive disadvantage to the person supplying such information, shall be deemed confidential in character, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration and enforcement of this Chapter. No officer or deputy officer or employee shall in any manner reveal the contents of any part or portion of the contents of any confidential information except in a legal action to enforce the provision of this Chapter or pursuant to a court order. (Ord. 8603, 2-18-86)

A. Generally: Nothing in this Chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment to the Municipal corporations of such taxes as are herein specified. Any person claiming an exemption pursuant to this statement shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed. The Tax Collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption under this subsection without payment to the City of the license tax required by this Chapter. The Tax Collector may revoke any license granted, pursuant to the provisions hereof, upon information that the licensee is not entitled to the exemption as provided herein. (1975 Code §5-1.04)

B. Charitable Organizations: The provisions of this Chapter shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; nor shall any license fee be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County or Municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; provided, however that nothing in this subsection shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the City requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation. (1975 Code §5-1.43)

A. Business License Tax Collector: The Finance Director is hereby designated ex officio Business License Tax Collector of the City and shall perform all of the duties prescribed for the Collector, pursuant to the provisions of this Chapter. (Ord. 9116, 12-17-91)

B. Inspections; Powers of Police: All police officers are hereby appointed inspectors of licenses and in addition to their several duties as police officers are hereby required to examine all places of business and persons liable to pay a license, and to see that such licenses are taken out, and shall have and exercise the power:

1. To make arrests for the violation of any of the provisions of this Chapter.

2. To enter free of charge, at any time, any place of business for which a license is required by this Chapter, and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business, and if such persons shall then and there fail to exhibit such license, such persons shall be liable for the penalty provided for a violation of this Chapter. (1975 Code §5-1.16)

C. License Tax a Debt 1 : The amount of any license imposed by this Chapter shall be deemed a debt to the City, and any person carrying on any business mentioned in this Chapter without having a license from the City to do so shall be liable to an action in the name of the City in any court of competent jurisdiction for the amount of license by this Chapter imposed on such business, together with all penalties due thereon in any such action. (1975 Code §5-1.06)

D. Conviction Will Not Excuse Payment: The conviction and punishment of any person for transacting business without a license shall not excuse or exempt such person from the payment of any license fee due or unpaid at the time of such conviction, together with all penalties due, as provided in this Chapter, and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this Chapter. (1975 Code §5-1.18)

E. Appeals: Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the Clerk of the City Council. The Council shall thereupon fix a time and place for hearing such appeal. The Clerk of the City Council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Lemoore, California, postage prepaid, addressed to such person at his last known address. (1975 Code §5-1.15)

ARTICLE A. BUSINESS LICENSE TAX SCHEDULES; ADDITIONAL LICENSING PROVISIONS

SECTION:

Every person carrying on one or more of the businesses enumerated in this section shall pay an annual license tax on the total annual gross receipts of said business or businesses based on the following bracket system:

(1975 Code §5-1.21)

The following businesses shall pay a license tax on gross receipts as set forth above:

Abstract company

Advertising - counsel

Agency - collection

Antique shop

Appliance store

Auto camp cabins

Auto court

Auto - repair, parts, trailer sales or wrecking

Auto sales - new and used

Awning - sales and repairs

Bakeries

Barbershops

Bath and massage

Batteries - recharging

Beauty parlor

Bicycle - sales, repairs or rental

Blacksmith

Boarding house (over 4 guests)

Bookstore

Business college

Campground

Candy store

Cigar store

Cleaning, dyeing and renovating (fixed place of business)

Computer sales and/or service

Concrete, transit mix

Dairy products (fixed place of business)

Dental laboratory

Designer or illustrator

Dressmaking or alterations (except in-home)

Drugstore

Electronic service or repair

Farm machinery and equipment

Feed and fuel

Fish market, retail

Florist

Funeral parlor

Furniture

Furs

Gift shop

Glazier

Grocer and meat market

Gunsmith

Gymnasium

Hardware

Horseshoer

Hot tub/spa

Hotel

Household appliances and furnishings

• Ice cream parlor

• Ice cream – retail stores

• Ice manufacturer and distributor

• Insurance adjuster

Jewelry

Junk dealer (fixed place of business)

Lapidary

Launderettes

Laundry

Lockers - frozen food

Locksmith

Lumberyard

Machine shop

Mail order

Merchant - general

Motel

Music store

Newspaper distributor

Newspaper publishing

Newsstand

Nursery

Office equipment

Paint store

Pest control (fixed place of business)

Pet shop

Pharmacy

Photographer (fixed place of business)

Physical culture

Picture gallery

Planing mill

Print shop

Record/tape store

Repair shop

Restaurant

Rooming house

Saddlery or leather shop

Sanatorium

Scooter or motor bike sales

Secondhand dealer

Service station

Shoe repairing

Shoes, sale of

Signs (fixed place of business)

Skating rink

Soft drink parlor

Sporting goods

Stationery store

Statuary

Storage

Tailor

Television sales

Theaters (except moving pictures)

Tires – retreading and vulcanizing

Towel supply

Trailer parks

Upholstery

Video arcade

Video sales/rental

Vulcanizing

Watchmaking (repairs)

(1975 Code §5-1.22; amd. Ord. 8603, 2-18-86)

Any business which is not specifically named herein, and which is not included in any other section of this Chapter, shall also pay the license tax listed in this Section. (1975 Code §5-1.22)

3-1A-1-1: WHOLESALE BUSINESSES:

Every person carrying on a wholesale business shall pay an annual license tax based on the following bracket system:

(1975 Code §5-1.23; 1989 Code)

3-1A-1-2: MANUFACTURING ESTABLISHMENTS:

Every person engaged in the business of manufacturing, operating any cannery for fruits or vegetables, or any vegetable packing or processing plant, or any gasoline or oil distributing plant, or any wholesale or jobbing business shall pay an annual license tax based on gross receipts on the bracket system set forth in Section 3-1A-1. In the event any person listed herein has obtained a license under Section 3-1A-1, he shall not be responsible or required to obtain another license under this Section 3-1A-1-2 if both businesses are conducted at the same location and in such event, the gross receipts of all operations may be combined to determine the amount of the tax. (1975 Code §5-1.26)

3-1A-1-3: CONTRACTORS:

Every person transacting and carrying on the business of general engineering, building contractor or other general contractor, plumbing, electrical, roofing, painting or plastering contractor or subcontractor in the City, whether such contractor is located inside or outside the City, shall pay and be subject to the payment of license tax based upon the following:

A. Gross receipts of $0.00 to $100,000.00 the sum of $60.00 per annum.

B. Gross receipts in excess of $100,000.00 per annum, the sum of $60.00 plus $1.00 for each $5,000.00 of gross receipts over $100,000.00, or fraction thereof. (Ord. 9311, 12-14-93)

Every person carrying on the businesses herein enumerated shall pay an annual license tax as follows:

3-1A-2-1: AMUSEMENTS:

A. Circuses and Carnivals:

1. Circuses and Menageries: Every person carrying on the business of conducting a menagerie, dog or pony show shall pay a license tax of fifty dollars ($50.00) per day; a circus shall pay a license fee of one hundred dollars ($100.00) per day, plus the sum of twenty five dollars ($25.00) for each additional side show in connection therewith, and for each concession in connection therewith, the license fee shall be ten dollars ($10.00) per day.

2. Acrobatic, Theatrical Performances: Every person carrying on the business of conducting acrobatic or theatrical exhibitions under canvas shall pay a license fee of fifty dollars ($50.00) per day.

3. Circus Procession or Parade: Every person conducting or managing a circus procession or parade and not having a license for conducting, managing or carrying on a circus within the City limits shall pay a license fee of twenty five dollars ($25.00) per day or for each such procession or parade.

4. Street Fairs, Carnivals and Exhibitions: Every person engaged in the business of conducting a fair, street carnival or exhibition in the City shall pay a license fee of one hundred dollars ($100.00) for each and every day, or portion thereof, during which such fair, street carnival or exhibition is conducted. Subsection 3-1-14B of this Chapter pertaining to exemptions to charitable organizations shall not apply to this paragraph, except where all profits inure to the benefit of such charitable organizations.

5. Carnival And Amusement Rides: Every person carrying on a ferris wheel, scenic railway, merry-go-round, swing, kiddy car, airplane or similar amusement device shall pay a license fee of five dollars ($5.00) per day for each such device. (1975 Code §5-1.33)

B. Wrestling Or Boxing Exhibitions: Every person carrying on the business of conducting wrestling or boxing exhibitions shall pay a license tax of fifty dollars ($50.00) per exhibition; provided, however, that any charitable or fraternal organization or any organization of veterans of the United States army, navy or marine corps operating on a national scale and having a local post or branch of such national organization, and any active unit of the national guard having local headquarters shall not be required to pay the license tax set forth above where the net income from such boxing or sparring match or wrestling match does not inure to the benefit of private individuals or private members of such organizations, post or branch, and where such boxing or wrestling match is conducted directly by, in the name of, and subject to, the control of such organization, post or branch. Any such charitable or fraternal organization of veterans complying with the provisions contained herein shall pay a license tax of five dollars ($5.00) for each such exhibition. (1975 Code §5-1.37)

C. Public Dances: Every person who shall conduct a public dance at which an admission charge is made shall pay a license tax of ten dollars ($10.00) for each such public dance. Before a license is granted under this subsection, the applicant must obtain a permit from the chief of police of the city 1 ; provided, however, that no license fee shall be required for charitable, private social, religious, fraternal or school dances. (1975 Code §5-1.38)

3-1A-2-2: VENDING MACHINES; COIN OPERATED MUSIC DEVICES:

Every person engaged in the business of renting out or placing in various locations within the city automatic merchandise vending machines and coin operated phonographs or other musical devices delivering music shall pay a license fee annually in advance as follows, for each such machine placed in the city:

A. On automatic merchandise vending machines where the price per unit is five cents ($0.05) or less, the sum of three dollars ($3.00) per year for each such machine; and where the price per unit is over five cents ($0.05), the sum of five dollars ($5.00) per year.

B. On coin operated phonographs or other mechanical devices delivering music, the sum of twenty five dollars ($25.00) per year.

An application for such license shall be filed each year and such application shall state the number of machines rented out or placed within the city and the particular location of each machine. Additional machines placed after the issuance of the license shall pay at the same annual rate for the remainder of the year. (1975 Code §5-1.32)

3-1A-2-3: AUCTION ROOMS AND AUCTIONEERS:

A. Auction Rooms: Every person carrying on the business of conducting an auction room or store where auctions are held regularly shall pay a license fee of two hundred fifty dollars ($250.00) per year; provided, that nothing in this subsection shall be deemed to apply to or prohibit any merchant who has been engaged in business in the city for a period of one year or more from selling or offering for sale at public auction any stock of goods that he may have on hand at the time when he may in good faith desire to close out such business or to reduce his stock; provided, further, that nothing in this subsection shall be deemed to apply to the selling or offering for sale at public auction of real estate or of livestock or household goods so sold or offered for sale at the house or on the premises where the same have been in use by the owner thereof. (1975 Code §5-1.39)

B. Auctioneers: Every person carrying on the business of an auctioneer shall pay an annual license fee of forty dollars ($40.00). This subsection shall not apply to an auctioneer conducting an auction room in the city. (Ord. 8603, 2-18-1986; amd. 1989 Code)

3-1A-2-4: REAL ESTATE BROKERS WITH NO FIXED PLACE OF BUSINESS:

Every real estate broker who for commissions, sells or offers to sell, or buys or offers to buy, or who rents or leases or offers to rent or lease any real estate within the city, or who collects or offers to collect rents or other debts shall pay a license fee of twenty five dollars ($25.00) per annum. (Ord. 2006-03, 7-18-2006)

3-1A-2-5: APARTMENT HOUSES:

Every person engaged in the business of operating or maintaining an apartment house shall pay an annual license fee of five dollars ($5.00) for each apartment, excluding an owner occupied apartment or unit.

As used in this section, the term "apartment house" means:

A. Any building or portion thereof which is designed, built, rented, leased, let or hired to be occupied, or which is occupied as the home or residence of two (2) or more families living independently of each other and containing facilities for cooking and preparation of meals; or

B. Two (2) or more residential units located on one parcel of land and designed, built, rented, leased, let or hired to be occupied, or which are occupied as the homes or residences of two (2) or more families living independently of each other and containing facilities for cooking and preparation of meals. (Ord. 8603, 2-18-1986)

3-1A-2-6: BILLPOSTERS:

Every person carrying on the business of advertising by posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, buildings or other structures, except billboards or advertising signboards, shall pay a license tax of fifty dollars ($50.00) per quarter. (Ord. 8603, 2-18-1986)

3-1A-2-7: BANKRUPT, DAMAGED GOODS SALES:

Every person, including a trustee in bankruptcy, who sells in the city any bankrupt, assigned or damaged goods, wares or merchandise shall pay a license fee of one hundred dollars ($100.00) per month; provided, however, that this section shall not apply to any stock of goods owned by any person actually conducting a permanent place of business in this city, which stock has been assigned in bankruptcy. (1975 Code §5-1.42)

3-1A-2-8: PEDDLERS AND SOLICITORS:

A. Peddlers:

1. License Taxes Established: Every person carrying on the business of a peddler, except as hereinafter provided, shall pay a license tax of twenty five dollars ($25.00) per month, and except as herein provided, every peddler of goods, wares or merchandise using a wheeled vehicle shall pay a license fee of thirty dollars ($30.00) per month.

2. Exemptions:

a. The provisions of this subsection shall not apply to any person selling fruits, vegetables, meats, poultry, eggs or dairy products raised or produced exclusively by himself. (1975 Code §5-1.45)

b. Any person who is unable to obtain a livelihood by manual labor due to physical disability and who has been a resident of the city for six (6) months or more may, at the discretion of the city council, obtain a license to hawk or peddle any goods, wares or merchandise without payment of any license tax or fee by applying to said council. (1975 Code §5-1.44)

B. Solicitors: Every person carrying on the business of soliciting or canvassing or taking orders for retail sales for future delivery of any goods, wares or merchandise from house to house or by telephone and not having a fixed place of business in the city, or is not an agent of a principal having a fixed place of business in the city, shall pay a license tax of thirty dollars ($30.00) per month. (1975 Code §5-1.46)

3-1A-2-9: FORTUNE TELLERS:

A. License Fee Established: The license fee for every person who carries on the business or art of fortune telling as defined in subsection B of this section or who entertains the public by giving demonstrations of said defined practices shall be fifty dollars ($50.00) per quarter. (Ord. 8603, 2-18-1986)

B. Definition Of Fortune Telling: "Fortune telling" is defined in section 5-4-2 of this code.

1. The provisions of this section shall not apply to any person solely by reason of the fact that he or she is engaged in the business of entertaining the public by demonstrations of mind reading, mental telepathy, thought conveyance or the giving of horoscopic readings at public places and within the hearing of other persons, and at which no questions are answered as part of such entertainment except in a manner to permit all persons present at such public place to hear such answers, when not conducted in connection with the business of telling fortunes. Nothing in this section, however, shall be construed as exempting any person from the payment of the applicable license fee, if any, required to be paid by the licensing provisions contained in title 5, chapter 4 of this code.

2. No person shall be required to pay any fee or take out any license for carrying on the art of reading tea leaves in a bona fide, regularly established restaurant for the purpose of amusement of the patrons of the restaurant where no charge for such reading is made. (Ord. 2002-10, 8-6-2002)

C. Exceptions: The provisions of this section shall not be construed to prohibit or interfere with the exercise of any religious or spiritual functions of any priest, minister, rector or any accredited representative of any bona fide church or religion where such priest, minister, rector or accredited representative holds a certificate of credit, commission or ordination under the ecclesiastical laws of a religious corporation incorporated under the laws of any state or territory of the United States of America, or any voluntary religious association, and who fully conforms to the rites and practices prescribed by the supreme conferences, convocation, convention, assembly, association or synod of the system or faith with which they are affiliated. Any church or religious organization which is organized for the primary purpose of conferring certificates of commission, credit or ordination for a price, and not primarily for the purpose of teaching and practicing a religious doctrine or belief, shall not be deemed to be a bona fide church or religious organization.

No person conducting the activities described in this subsection shall be required to obtain a license or pay a fee. (Ord. 8603, 2-18-1986)

3-1A-2-10: LICENSE TAXES PER VEHICLE:

A. Generally; No Fixed Place Of Business: Unless otherwise provided in this chapter, every person engaged in the business of transporting or distributing goods, wares, services and merchandise in the city and not having a fixed place of business in the city, shall pay a license tax of thirty dollars ($30.00) per year per vehicle for each vehicle regularly used in the city in such business; provided, however, that no such person shall be required to pay more than a total of one hundred dollars ($100.00) per year, regardless of the number of vehicles so used. (1975 Code §5-1.30)

B. Trucking: Every person having a fixed place of business within the city and carrying on the business of operating any truck, trailer or other vehicle for the transportation of baggage, freight, household goods, merchandise or materials for hire which may or may not operate over a defined route within the city shall pay an annual license tax of thirty dollars ($30.00) for the first truck and thirty dollars ($30.00) for each additional truck. (1975 Code §5-1.29)

C. Gasoline And Oil Distributors: Every person engaged in the business of distributing crude oil, petroleum, distillate, kerosene, gasoline, refined oil or any other product of an oil well must pay a license tax of thirty dollars ($30.00) per year for each vehicle regularly used in such distribution in or from the city. (Ord. 8603, 2-18-1986)

For the purpose of this subsection, occasional deliveries of pickup trucks shall not be subject to payment of the tax specified in this subsection. (1975 Code §5-1.27)

For the purpose of this section, a truck-tractor, a semitrailer and a truck-trailer shall be considered as one vehicle. (1975 Code §§5-1.27, 5-1.29, 5-1.30)

Every person who, at a permanent place of business within the city, conducts or carries on one or more of the professions or vocations herein enumerated shall pay a license fee as follows:

For each separate person duly licensed to practice said profession in one office, or connected suite of offices, whether a partner, employee or associate, the sum of fifty dollars ($50.00) per annum, which sum shall also include the first person assisting in conducting said office as a stenographer, secretary, clerk, nurse or other assistant, and for each additional person assisting, the additional sum of five dollars ($5.00) per annum. The license fee for the current year shall be based upon the employment in said professional office at the close of the preceding year.

Said license fees shall apply to the following:

Accountant

Appraiser

Architect

Assayer

Attorney at law

Bacteriologist

Broker - stock, bond or real estate

Chemist

Chiropodist

Chiropractor

Dentist

Engineer - civil, electrical, chemical, mechanical

Geologist

Optician

Optometrist

Osteopath or osteopathist

Physician or surgeon

Tax consultant

Veterinarian

Anyone required to pay a license tax under this section may in lieu thereof pay the tax imposed on his gross receipts generated from within the city imposed pursuant to section 3-1A-1 of this article. (Ord. 2006-03, 7-18-2006)