Lindsay Municipal Code § 5.04 Business Licenses And Taxes

Unless it is apparent from the context that another meaning is intended, the following words and/or phrases, when used in this chapter, shall have the meaning respectively ascribed to them and shall be interpreted and construed accordingly. As used in this chapter, the following words or phrases mean:

1. "Agricultural producers" means the actual grower and producer of ranch, farm, orchard, vineyard or poultry produce or products who, by himself or by an agent or employee, sells or delivers to the market or at a loading platform such produce or products actually produced or grown by him.
2. "Beer bar" means all places of business where beer, but not distilled spirits, is sold or served to the public for consumption on the premises, which place of business is not licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as defined in Section 23038 and 23038.1 of the Business and Professions Code of the state.
3. "Blind" means any business conducted, carried on or managed solely by a totally blind person.
4. "Bona fide restaurant serving beer and/or wine" includes all places of business licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as defined in Sections 23038 and 23038.1 of the Business and Professions Code of the state, where beer and/or wine, but not distilled spirits, are sold or served to the public for consumption on the premises.
5. "Bona fide restaurant serving distilled spirits" includes all places of business licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as defined in Sections 23038 and 23038.1 of the Business and Professions Code of the state, where distilled spirits are sold or served to the public for consumption on the premises.
6. "Business" means all professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.
7. "Business district" means any area zoned for business purposes by the zoning regulations of the city.
8. "Cocktail bar" means all places of business where distilled spirits are sold or served to the public for consumption on the premises, which place of business is not licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as defined in Sections 23038 and 23038.1 of the Business and Professions Code of the state.
9. "Commission broker" means one who, for a commission or fee, handles the buying and/or selling of commodities, or an agent or an agency for marketing manufactured goods or other commodities, but who does not take ownership of commodities sold.
10. "Contractor" means any person who is required to be licensed as a contractor by the state, or any person who undertakes to or offers to undertake to or purports to have the capacity to undertake to or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. The term "contractor" includes specialty contractor, and further includes any person who contracts to hire out trucks, tractors, excavating or other equipment in connection with a construction project, whether at rates by the hour or day or for a contract amount.
11. "Director" means the director of finance, or his duly authorized deputies or assistants who may be charged with the collection of license taxes and the issuance of licenses.
12. "Fixed place of business" means a place of business in the city occupied for the particular purpose of conducting the business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to the business.
13. "Gross receipts" includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not the act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" are all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" are the following:
14. Cash discounts allowed and taken on sales;
15. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
16. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
17. Amounts collected for others where the business is acting as an agent or trustee to the extent that the amounts are paid to those for whom collected;
18. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
19. As to a commission sales agent or commission broker, the sales price of goods or services sold for the account of others except that portion which represents the total gross commission or other income to the agent or broker;
20. As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;
21. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser.
22. "Hawker or peddler" means any person who travels from house to house or apartment to apartment or office to office or place to place or from person to person upon the streets for the purpose of selling, offering for sale or soliciting orders for goods, wares or merchandise by sample or otherwise at retail, but shall not include selling and deliveri

lected by him from the consumer or purchaser. 14. "Hawker or peddler" means any person who travels from house to house or apartment to apartment or office to office or place to place or from person to person upon the streets for the purpose of selling, offering for sale or soliciting orders for goods, wares or merchandise by sample or otherwise at retail, but shall not include selling and delivering or offering to sell and deliver items of food and drink for human consumption by a vendor to regular customers along established routes where the sales and deliveries and offers of sale and delivery are made only to such regular customers in accordance with invitations previously made to the vendor to make regular calls at specific intervals at the premises for the purpose of making sales and deliveries of the items of food and drink for human consumption. A hawker or peddler shall not include any authorized agent or representative or a person having a fixed place of business in the city. 15. "Itinerant merchant" means and includes all persons, both principal and agent, who engage in a temporary and transient business for a period of less than ninety days in the city selling goods, wares or merchandise, and who, for the purpose of carrying on the business, hire, lease or occupy any room, building or structure, lot or premises, for the exhibition or sale of such goods, wares and merchandise; provided, that this shall not apply to commercial travelers or selling agents selling their goods to merchants, dealers or traders, where it is to become a part of the merchant's, dealer's or trader's stock in trade in his regular place of business, whether selling for present or future delivery by sample or otherwise as they are defined in this chapter. 16. "Manufacturing" means one who engages in the business of manufacturing, fabricating or processing any materials, raw or partly wrought, into goods, wares or merchandise, or assembling or packaging any manufactured or processed material, whether the manufactured or processed goods are sold or distributed to wholesalers, brokers or other channels for the purpose of resale. 17. "Minimum entertainment" includes any act, presentation or performance available to the customers of the premises for their pleasure, amusement or benefit, including but not limited to live performances, whether of a musical nature or otherwise, and motion picture presentations, but not including entertainment provided by the public airways of the television medium; provided, that no more than one individual entertainer is engaged in the entertainment. 18. "Persons" includes 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. 19. "Processor" means one who engages in the business of converting an article, substance or commodity into marketable form for the purpose of resale by changing its physical or chemical composition. 20. "Public utility" means any person furnishing the public with communication, water, light, heat, power or other public utility or service subject to regulation by the Public Utilities Commission of the state or a franchise agreement with the city. 21. "Regular entertainment" includes the availability of dancing facilities for use by customers of the premises, or any act, presentation or performance available to the customers of the premises for their pleasure, amusement or benefit, including but not limited to live performances, whether of a musical nature or otherwise, and motion picture presentations, but not including entertainment provided by the public airways of the television medium; provided, that more than one individual entertainer is engaged in the entertainment. 22. "Sale" includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law. 23. "Square footage" means all of the space at the business location designed for use by or contributing to serving the customers of the business concerned regardless of use. 24. "Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. 25. "Vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a public highway. 26. "Wholesaler" means one who engages in the business of selling or soliciting the sale of goods, wares, merchandise or services for the purpose of resale and not to consumers or users thereof.

(Ord. 356 § 1, 1978)

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

(Ord. 356 § 2, 1978)

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Ord. 356 § 3, 1978)

1. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation 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.
2. This section shall not be construed to require any person to obtain a license prior to doing business within the city if the requirement conflicts with applicable statutes of the United States or of the state.
3. Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be liable for payment of the license tax imposed by this chapter.

(Ord. 356 § 4, 1978)

The payment of a license tax required by the provisions of this chapter, and its acceptance by the city, and the issuance of the license to any person shall not entitle the holder of the license to carry on any business unless he has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in the license in the event that the building or premises are situated in a zone or locality in which the conduct of the business is in violation of any law.

(Ord. 356 § 5, 1978)

Persons required to pay a tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing the business required under any other provisions of this code.

(Ord. 356 §6, 1978)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on the following businesses or occupations:

1. Charitable Institutions, Etc. 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 person; nor shall any license be required for the conducting of any entertainment concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts of the entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any religious or benevolent purpose within the city; nor shall any license 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 purposes and objects for which profit is not derived, either directly or indirectly by any person; provided, however, that nothing contained in this section shall be deemed to exempt any such institution or organization from complying with the provisions of any law of the city requiring the institution or organization to obtain a permit from the proper board or officer to conduct, manage or carry on any profession, trade, calling or occupation; provided, that the institution or organization shall file with the director satisfactory proof by affidavit that the receipts of the business are to be used for the purposes specified in this section.
2. Interstate Commerce. In any case where the payment of a license tax would cast an undue burden upon the right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, but any applicant claiming exemption upon that ground shall file a verified statement with the director disclosing the interstate or other character of his business entitling it to such exemption, which statement shall contain the name and location of the company or firm for which orders are to be solicited or secured, the name and address of the nearest local or state manager, the kind of goods, wares and merchandise to be delivered, the place from which they are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish the claim of exemption. A copy of the order blank, contract form or other papers used by the person in taking orders shall be attached to the affidavit for the information of the director. If it appears that the applicant is entitled to the exemption, the director shall forthwith issue a free license.
3. Disabled Veterans. Any disabled veteran who is physically unable to obtain a livelihood by manual labor and having honorable discharge or release papers showing disability incurred while in service in the armed forces of the United States shall have the right to distribute circulars and hawk, peddle and vend any goods, wares or merchandise owned by him without the payment of any license or tax upon the following terms and conditions: The applicant shall furnish evidence satisfactory to the director that he is physically unable to obtain a livelihood by manual labor, an honorably discharged or released member of the armed forces of the United States and that he sustained disability while serving in the armed forces of the United States during a war or military campaign in which the United States was engaged.
4. Agricultural Producers. The actual grower and producer of ranch, farm, orchard, vineyard or poultry produce or products who, by himself or by an agent or employee sells or delivers to the market or at a loading platform such produce or products actually produced or grown by him.
5. Blind. Any business conducted, carried on or managed solely by a totally blind person.
6. Part-Time Occupations. Any part-time occupation conducted or carried on solely by any natural person under the age of eighteen years, or seventy years of age or older. "Part-time occupation," as used in this subsection, means an occupation in which the annual gross receipts do not exceed five thousand dollars.

(Ord. 356 § 7, 1978)

1. Except as may be otherwise specifically provided in this chapter, the terms of this chapter shall not be deemed or construed to apply to any of the following persons:
2. Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article 13, Section 27, subdivision l(a) of the State Constitution;
3. Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article 13, Section 28 of the State Constitution;
4. Any person who the city is not expressly authorized to license under any law or constitution of the United States or the state.
5. The director may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed.

(Ord. 380 § 4, 1982; Ord. 356 § 8, 1978)

When any person by use of signs, circulars, cards, telephone book or newspapers, advertises, holds out or represents that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and the person fails to deny by a sworn statement given to the director that he is not conducting a business in the city, after being requested to do so by the director, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Ord. 356 § 9, 1978)

Each applicant for a license shall complete and sign an application on forms provided by the city, except as otherwise provided in this chapter. Such forms shall require such information as the director deems necessary to determine the proper license tax to be paid by the applicant, including the name and address of the individual if a single proprietor, the names and addresses of all owners if a firm, or the names and addresses of all principal officers if a corporation, the name of the business, the address at which the business is to be conducted, the type of business, and the activities to be carried on for which the license is being sought. Upon determining the license tax due, the director shall indicate the amount on the application form, and upon payment of the tax, shall issue to the applicant a receipt for taxes paid.

(Ord. 356 § 10, 1978)

1. A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, 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 the license; provided, that warehouses 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 separate places of business or branch establishments; and provided further, that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set of books and records, may at his option pay only one tax calculated on all gross receipts of the businesses of the person which requires the highest total payment on the gross receipts.
2. Vehicles, coin-operated machines or any other type of operation incidental to the licensed business, fall with the gross receipts schedule designated for the business. However, wherein two or more businesses are operated under the same ownership or management that are licensed under the flat-rate section of this chapter, the flat rate for each type of business shall apply.

(Ord. 356 § 11, 1978)

1. The determination of which business or businesses, or type or class of business or businesses, a licensee or applicant for a license is engaged in, or about to engage in, shall be an administrative function of the director.
2. In any case where a licensee or applicant for a license believes that he is placed in the wrong business or class of businesses he may apply to the director for a change in his classification. The application may be made within three months after payment of the prescribed license tax. The applicant shall by affidavit and supporting testimony show such information as the director may deem necessary in order to determine the proper classification. The director may conduct his own investigation and shall have the administrative duty of determining the proper classification. Any applicant or licensee aggrieved by the decision of the director shall have the right of appeal to the city council in accordance with Section 5.04.310.

(Ord. 356 § 12, 1978)

1. All license taxes due under this chapter shall be paid in advance at the office of the director unless otherwise expressly provided, and shall be due and payable and delinquent as follows:
2. Daily License. Due on its effective date and delinquent at five p.m. of due day.
3. Weekly License. Due on Monday of each week and delinquent at five p.m. on Friday of the week.
4. Monthly License. Due on the first day of each month for which the license is sought and delinquent at five p.m. on the last day of the month.
5. Quarterly License. Due on the first day of October, January, April and July and delinquent at five p.m. on the last day of the first month in which the quarterly license is due.
6. Quarterly Gross Receipts Tax. Due on the first day of October, January, April and July for the preceding quarterly period and delinquent at five p.m. on the last day of the month following the quarterly license period.
7. Semiannual License. Due on the first day of July and January and delinquent at five p.m. on the last day of the first month in which the semiannual license is due.
8. Annual License. Due on the first day of July and delinquent at five p.m. on the last day of July.
9. In lieu of paying the license taxes at the office of the director as specified in subsection A of this section, the license taxes may be deposited in the United States mail, postage prepaid, on the due date, provided the transmitting envelope contains a postage cancellation stamp showing cancellation not later than twelve p.m. on the due date.
10. If the due day falls on Saturday, Sunday or a holiday, the due day shall be the next regular business day on which the city hall is open to the public.
11. The director may, for good cause, extend for not more than thirty days the time for filing any report or paying any sum required to be paid under this chapter. The extension may be granted at any time provided a written request therefor is filed with the director prior to the delinquency date.

(Ord. 356 § 13, 1978)

1. Delinquency. To all delinquent license taxes there shall be added a penalty of twenty-five percent of the amount of taxes due.
2. If the director determines that the nonpayment of any license tax due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection (A) of this section.
3. Penalties Merged with Tax. Every penalty imposed under the provisions of this section shall become a part of the tax required in this chapter to be paid.
4. The provisions in this section are in addition to and shall not limit the provisions of Section 5.04.610.

(Ord. 532, Art. 2, 2011; Ord. 356 § 14, 1978)

Except as otherwise provided in this chapter, no proration of any license tax due under this chapter shall be made for any portion of the period for which a license is payable. For the purpose of proration a fractional part of a month shall be considered as a full month.

(Ord. 356 § 15, 1978)

Every person conducting, carrying on or managing a business who is required to pay a business license tax measure by gross receipts shall file a quarterly declaration of gross receipts for the previous quarter on or before the last day of the first month of the following quarter with the director on forms prescribed by the city or at any other such interval the director may establish; provided, that a licensee after having a valid business license for the same business for one full fiscal year may elect to file the gross receipts statements on a fiscal year basis. Provided further, that a person paying the maximum tax under Sections 5.04.370, 5.04.380, 5.04.390, 5.04.400 and 5.04.580 shall not have to file a gross receipts statement.

(Ord. 356 § 16, 1978)

In the event any business subject to a license tax measured by gross receipts closes or changes ownership, the business shall file a closing return with the city and pay the business license tax due thereon within thirty days from the time of closing or change in ownership of the business. A closing return shall be considered delinquent if not filed within the specified time.

(Ord. 356 § 17, 1978)

No statement required to be filed by the applicant or licensee shall be conclusive upon the city or the director whenever it appears to the satisfaction of the director that the statement does not set forth the true facts of the business for which a license is required. The director may thereupon withhold the issuance of a license until the applicant has furnished satisfactory evidence of the truth of the statement.

(Ord. 356 § 18, 1978)

If the evidence is not furnished to the director within a reasonable time, or if it at any time appears to the director that by reason of errors, misrepresentation, fraud, or for any other cause whatsoever the license tax has not been properly fixed for any license issued, he shall give not less than five days' written notice to the licensee to show cause, at the time and place fixed in the notice, why a tax to be determined by the director and specified in the notice shall not be fixed for such a license. At the hearing, the licensee shall appear and offer evidence why the specified tax should not be fixed as a license tax. After the hearing the director shall determine the proper tax to be charged and forthwith give notice to the licensee of the determination and the amount of the tax.

(Ord. 356 § 19, 1978)

The licensee may appeal from the determination of the director made pursuant to Section 5.04.300.

(Ord. 356 § 20, 1978)

Every person having a license issued under the provisions of this chapter, and carrying on a trade, calling, profession, or occupation at a fixed place of business, shall keep the license posted and exhibited while in force in some conspicuous part of the place of business. Every person having a license and not having a fixed place of business shall carry the license with him at all times while carrying on the trade, calling, profession or occupation for which it was granted. Every person having a license under the provisions of this chapter shall produce and exhibit it whenever requested to do so by any police officer, or by any officer or employee authorized to issue, inspect or collect licenses.

(Ord. 356 § 21, 1978)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, the licensee may upon application therefor (and at no additional charge) be issued a new license to authorize the transacting and carrying on of the business under the license at some other location to which the business is or is to be moved. Any change in type of business will be construed as a new business and subject to the provisions of Section 5.04.030.

(Ord. 356 § 22, 1978)

A duplicate license may be issued by the director to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing the statement paying to the director a service charge of three dollars.

(Ord. 356 § 23, 1978)

Every person licensed under the provisions of this chapter shall, if he wishes to continue to carry on, conduct or manage the business in the city upon expiration of the license, renew the license by paying the taxes required in this chapter as provided in the section under which the original license was issued. It shall be the responsibility of the licensee to advise the director of any changes in the type of business, the activities carried on, or changes in ownership from that shown en the original license. Any change in type of business or business activities conducted, or change in ownership, will require a new application to be prepared and the appropriate license tax to be paid. No license shall be renewed if the licensee is delinquent in any charges imposed by this chapter or delinquent in filing reports required by this chapter.

(Ord. 356 § 24, 1978)

Any license issued under the provisions of this chapter may be revoked by the director upon the failure on the part of the licensee to pay the charges imposed by this chapter or to file reports as required by this chapter within six months after the charges or reports become delinquent.

(Ord. 356 § 25, 1978)

1. The director is authorized to examine, audit and inspect such books and records of any licensee or applicant for a license, as may be necessary to verify or ascertain the amount of license tax due.
2. All license taxes, applicants for licenses, and persons engaged in business in the city are required to permit an examination of the books and records for the purpose aforesaid.
3. It is unlawful for any person to fail, neglect or refuse to produce the books and records for examination by the director when requested so to do. The director may, by the issuance of a subpoena duly signed by the city clerk, order any person carrying on any profession, trade, calling or occupation in the city to produce all of the person's records of accounts, invoices, receipts or other papers or documents showing the gross receipts of the person for the taxable period, at the office of the city clerk for examination by the director; provided, that a person shall not be subject to an examination of records for any quarter in which the person pays the maximum tax under the provisions of Sections 5.04.370, 5.04.380, 5.04.390, 5.04.400 or 5.04.580.

(Ord. 356 § 26, 1978)

Financial information furnished or secured pursuant to this chapter, the disclosure of which would result in unfair or competitive disadvantage to the person supplying the 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.

(Ord. 356 § 27, 1978)

No officer or deputy officer or employee of the city 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 provisions of this chapter or pursuant to a court order.

(Ord. 356 § 28, 1978)

The director and each and all of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed in this chapter, and demand an exhibition of its license certificate. Any person having the license certificate theretofore issued in his possession or under his control who wilfully fails to exhibit it on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this code. It shall be the duty of the director and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of the provisions.

(Ord. 356 § 29, 1978)

Every person requiring a license pursuant to the provisions of this chapter shall file with the city clerk a copy of the sales tax and use tax return showing the gross amount of business as reported by the person to the Board of Equalization of the state.

(Ord. 356 § 30, 1978)

Any person aggrieved by any decision of the director with respect to the issuance or refusal to issue the license, or claim for a refund of payment of any penalty charges, may appeal to the council by filing a notice of appeal with the clerk of the council. The appeal must be filed by the taxpayer in writing with the city clerk within thirty days after payment in the case of a claim for refund, or within thirty days from the date of mailing of written notice to taxpayer of penalty charges, in the case of a waiver and shall state the specific grounds upon which the appeal claim is founded. The council shall thereupon fix a time and place for hearing the appeal. The clerk of the council shall give notice to the person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Lindsay, California, postage prepaid, addressed to the person at his last known address. The council shall have authority to determine all questions raised on the appeal. No such determination shall conflict with any substantive provision of this chapter.

(Ord. 356 § 31, 1978)

1. Except as otherwise provided in Section 5.04.310, license taxes, penalties and costs collected or received by the city may be refunded as provided in this section and not otherwise if a signed and verified claim therefor is filed with the director within three years after the date of payment. The refund may be made only under the following conditions:
2. Where a refund is specifically authorized by the provision of law requiring payment of the license, permit or application tax;
3. Where the money is paid to secure a license or permit not required by law;
4. Where the amount paid was in excess of the amount required by law;
5. Where the money paid was not required by law;
6. Where the applicant for any license has not, at any time after the commencement of the period or term during which the requested license would have been effective, commenced or engaged in the business or occupation, or performed any act, for which the license was required;
7. Where the money paid was not required by law, or was erroneously or illegally collected or received by the city through mistake, inadvertence or error of law or of fact, and whether paid or charged under color of any provision of this chapter, or otherwise.
8. If the refund is for two hundred fifty dollars or more it shall be made only by the council. If it is less than two hundred fifty dollars it may be made after approval in writing by the director of finance.
9. This section is remedial in purposes. Its terms and requirements shall not be deemed to limit or qualify the lawful right of any person to bring or maintain an action or proceeding based upon the general law of this state for any remedy provided by law.

(Ord. 356 § 32, 1978)

1. It shall be the duty of the director, and he is directed to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement of this chapter as may from time to time be required by the director or the council.
2. The director in the exercise of the duties imposed upon him under this section, 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 chapter have been complied with.

(Ord. 356 § 33, 1978)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent license tax and penalties.

(Ord. 356 § 34, 1978)

All remedies prescribed in this chapter 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 the provisions of this chapter.

(Ord. 356 § 35, 1978)

No person shall knowingly or intentionally misrepresent to any officer or employee of this city any material fact in procuring the license or permit provided for in this chapter.

(Ord. 356 § 36, 1978)

1. Accountants, C.P.A.'s
2. Appraisers
3. Architects (all types)
4. Attorneys
5. Chemists
6. Chiropractors
7. Chiropodists
8. Consultants (all types)
9. Dentists
10. Electrologists
11. Engineers (all types)
12. Geologists
13. Laboratories or technicians
14. Oculists
15. Opticians
16. Optometrists
17. Osteopaths
18. Physicians (all types)
19. Physical therapists
20. Surveyors
21. Veterinarians
22. Brokers and agents (all types except agents for licensed brokers)

These and other businesses or person not listed, which are considered to be of a professional nature, shall be considered as being in classification A. The license tax for classification A shall be one dollar and twenty-five cents per one thousand dollars of gross receipts, or fractional part thereof, per professional; the minimum tax is ten dollars per quarter per professional and the maximum tax is thirty dollars per quarter per professional.

(Ord. 356 § 50, 1978)

1. Advertising agencies
2. Barber shops
3. Beauty shops
4. Burglar alarms, sales, service, repair
5. Business managers, firms
6. Car washes
7. Cleaning and janitorial services
8. Collection agencies
9. Cosmetologists
10. Designers, draftsmen
11. Detectives
12. Dressmakers
13. Employment agencies
14. Finance and loan companies
15. Escrow services
16. Gardeners
17. Lapidaries
18. Laundries and cleaning
19. Locksmiths and gunsmiths
20. Masseurs and masseuses
21. Motion picture theaters
22. Newspapers, radio and television stations
23. Patrol services
24. Private schools (all types)
25. Public stenographers
26. Pawnshops
27. Photographers
28. Repair service (all types, other than vehicle)
29. Sign painters, makers
30. Travel agencies
31. Ticket agencies
32. Tree trimmers
33. Window cleaning
34. Private teachers, instructors (all types)
35. Shoeshine service
36. Upholstery shops (all types)
37. Real estate developers
38. Real estate subdividers These and other businesses or persons not listed, which are considered to be of a service nature, shall be considered as being in classification B. The license tax for classification B shall be one dollar per one thousand dollars of gross receipts, or fractional part thereof; the minimum tax is ten dollars per quarter and the maximum is fifty dollars per quarter.

(Ord. 356 § 51, 1978)

1. Vehicle, boat and equipment parts
2. Apparel stores
3. Bakeries
4. Caterers
5. Bowling alleys
6. Convalescent and rest homes
7. Coin-operated machines (all types)
8. Bookstores
9. Pool halls/billiard rooms
10. Department stores
11. Drugstores
12. Florists
13. Furniture and appliance stores
14. Funeral parlors
15. Gift, novelty shops
16. Glass and/or china shops
17. Hardware, supply stores
18. Hotels, motels, apartments, roominghouses, mobile home parks (four or more units excluding an owner-occupied unit)
19. Hospitals
20. Jewelry, watch stores
21. Lunch wagons
22. Printers and reproduction
23. Public scales
24. Retailing
25. Service stations
26. Secondhand dealers
27. Restaurants, eating places
28. Shoe stores
29. Tailors
30. Tobacco, periodicals stores
31. Skating rinks (all types)
32. Variety stores
33. Liquor stores
34. Nursery, garden shops These and other businesses or person not listed which are considered to be of a retailing nature shall be in classification C. The license tax for classification C shall be seventy cents per one thousand dollars of gross receipts, or fractional part thereof; the minimum tax is ten dollars per quarter and the maximum is two hundred seventeen dollars per quarter.

(Ord. 356 § 52, 1978)

1. Automobile wreckers
2. Vehicle sales, rentals and leasing
3. Vehicle repair and/or service
4. Beverage bottlers (all types)
5. Canneries (all types)
6. Dairy product manufacturers
7. Heavy equipment dealers
8. Foundries
9. Manufacturing
10. Mining (rock, gravel, sand, etc.)
11. Meat processors, packers
12. Oil, gasoline distributors
13. Petroleum refineries
14. Grocery stores
15. Wholesalers
16. Mills (all types)
17. Public utilities
18. Storage, warehouses These and other businesses or persons not listed which are considered to be of a wholesale, manufacturing nature, shall be considered as being in classification D. The license tax for this class shall be forty cents per one thousand dollars of gross receipts, or fractional part thereof; the minimum tax is ten dollars per quarter, and the maximum tax is one hundred twenty-four dollars per quarter. No business license tax payable under this section shall be payable by any public utility operating in the city under a franchise requiring franchise payments to the city, except for retail merchandising not covered by franchise.

(Ord. 356A § 1, 1978; Ord. 356 § 53, 1978)

Every person engaged in the business of selling Christmas trees or holly berries shall pay an annual tax of fifteen dollars.

(Ord. 356 § 54, 1978)

1. Every person conducting, carrying on or managing a fire sale, wreck sale or bankrupt sale shall pay a license tax in the sum of one hundred fifty dollars per month.
2. For the purpose of this section, a "fire sale or wreck sale" is defined to be and include the sale of goods, wares and merchandise salvaged from a fire, wreck or other calamity; and a "bankrupt sale" is defined to be and include the sale of goods, wares and merchandise which have been previously purchased from a trustee or receiver in bankruptcy, or trustee or receiver in insolvency, or trustee for the benefit of creditors; provided, that no license shall be required under the provisions of this section for the sale of goods, wares and merchandise salvaged from any fire, wreck or other calamity in the city, or from any bona fide sale of goods, wares and merchandise in any bankrupt, receiver's, trustee's or assignee's sale within the city.

(Ord. 356 § 55, 1978)

For the business of acting as an auctioneer for hire, the sum of forty dollars per quarter shall be paid.

(Ord. 356 § 56, 1978)

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of Sections 5.04.460, 5.04.520 and 5.04.590 shall pay a business tax at the same rate prescribed in this chapter for persons engaged in the same type of business from and having a fixed place of business within the city.

(Ord. 356 § 57, 1978)

1. Every person conducting, carrying on or managing the business of advertising, by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets or advertising samples of merchandise shall pay a license tax in the sum of seventy-five dollars per year or fraction thereof, payable in advance.
2. For the purpose of this section, the words "conducting," "carrying on," or "managing the business" are defined to be and are construed to mean the doing of any act or series of acts of distributing or advertising by means or in a manner specified in this section.
3. Provided, however, that nothing contained in this section shall be construed to permit the carrying on of business defined in this section in violation of any other provision of this code.
4. Provided further, that nothing in this section shall require any person to pay a license tax for the right to distribute cards, pamphlets, or other advertising matter distributed in the business district of the city, where and if the cards, pamphlets or other advertising matter are handed by the distributor thereof directly to the recipient of the same.

(Ord. 356 § 58, 1978)

1. Every person not having a fixed place of business in the city, carrying on or engaged in the business or occupation of providing outdoor advertising for others by which they hold, maintain, rent or lease signs, electric signs, billboards, bulletin boards; fences or structures, or space upon any signs, electric signs, billboards, bulletin boards, fences or structures, shall pay a license tax in the sum of thirty-five dollars per quarter if paid quarterly, or one hundred twenty-five dollars per year if paid annually.
2. For the purpose of this section, "outdoor advertising" shall be construed to include the placing upon any sign, billboard, bulletin board, fence or structure and poster, bill, printing, handbill, card, banner, sign, poster, advertising or notice of any kind.

(Ord. 356 § 59, 1978)

Every person conducting, carrying on or managing sparring, boxing or wrestling exhibitions or matches shall pay a license tax in the sum of twenty-five dollars per day.

(Ord. 356 § 60, 1978)

1. Every person conducting, carrying on or managing a carnival activity shall pay a license tax in the sum of three dollars per day for each and every separate show, entertainment, game, merry-go-round, ferris wheel, device, amusement, vaudeville or dramatic performance, game of chance or skill, shooting gallery, for which a separate charge is made for admission, seats or standing room, or to operate or play at the game of chance or skill; or if only one charge is made for admission, or seat or standing room, or to play at any such games of chance or skill. The license tax per day shall be ascertained by multiplying the number of each of the shows, exhibitions and entertainments for which a charge is made, by the amount fixed in this section for each separate exhibition, show or game.
2. For the purpose of this section, the words "carnival activity" are defined to mean and include one or more shows, entertainments, games, devices, amusements, vaudeville, dramatic or minstrel performances, or games, tricks, devices, or wheels, the result of the operation of which is dependent upon chance or skill and/or as a result of the operation of which things representing value may be given or paid; provided, however, that this section shall not apply to bowling alleys, skating rinks or circuses. Provided, that nothing in this section shall be construed to license or authorize the conduct of any gambling or any game or device prohibited by the laws of the state or the laws of the city.
3. For the purpose of this section, if the carnival activity is managed and carried on wholly by a nonprofit institution or organization for the benefit of charitable, religious, or benevolent purposes, and if the nonprofit institution or organization will derive, both directly and indirectly, any and all profits to be derived from the carnival activity, then the business license tax imposed by this section shall be waived; but no person, firm or corporation engaged in the business of conducting any carnival activity shall be relieved of the business license tax imposed by this section solely by reason of the sponsorship of the carnival activity in the city by an institution or organization which might itself be exempt from the business license tax.

(Ord. 356 § 61, 1978)

1. Every person conducting, carrying on or managing a circus shall pay a license tax according to the following schedule:
2. Maximum seating capacity (tent or arena) 0—500 persons, $25.00 per day;
3. Maximum seating capacity (tent or arena) 501—1,000 persons, $50.00 per day;
4. Maximum seating capacity (tent or arena) more than 1,000 persons, $75.00 per day.
5. For the purpose of this section, if the circus is managed and carried on wholly by a nonprofit institution or organization for the benefit of charitable, religious or benevolent purposes, and if the nonprofit institution or organization will derive, both directly and indirectly, any and all profits to be derived from the circuses, then the business license tax imposed by this section shall be waived; but no person, firm or corporation engaged in the business of conducting any circuses shall be relieved of the business license tax imposed by this section solely by reason of the sponsorship of the circus in the city by an institution or organization which might itself be exempt from the business license tax.

(Ord. 356 § 62, 1978)

For any person conducting, carrying on or managing any concert, minstrel show, band concert, musical performance or exhibition or entertainment, or other public exhibition, where a charge is made for admission or seats, the license tax shall be the sum of fifteen dollars per day, or one hundred dollars per month. If for a longer period than one month, where the seating capacity of the auditorium or hall is three hundred or less, the license tax shall be the sum of one hundred fifty dollars per quarter; and for each one hundred additional seats or fraction thereof over and above three hundred seats, the sum of fifteen dollars per quarter; provided, that this section shall not apply to public dances or to circuses.

(Ord. 356 § 63, 1978)

For every person carrying on a single public dance, or managing a public dance, the license tax shall be the sum of fifteen dollars per day.

(Ord. 356 § 64, 1978)

Any person who does not maintain a fixed place of business in the city, not otherwise specifically licensed under other sections of this chapter, conducting, carrying on or managing a business of peddling merchandise of any class or character to persons not regularly engaged in or carrying on such lines of business shall pay a business license tax in the sum of 100 dollars per month.

(Ord. 356 § 65, 1978)

HISTORY Amended by Ord. 575 on 7/9/2019

For every person carrying on the business of operating any automobile or motor vehicle for transportation of passengers for hire at rates per unit of distance or time, the license fee will be determined in accordance with rates prescribed in Section 5.04.400.

(Ord. 356 § 66, 1978)

(Ord. 356 § 67, 1978)

(Ord. 356 § 68, 1978)

(Ord. 356 § 69, 1978)

(Ord. 356 § 70, 1978)

Any business or persons not otherwise listed or classified under the provisions of this chapter shall pay the license tax prescribed by Section 5.04.390.

(Ord. 356 § 71, 1978)

Every person not having a fixed place of business within the city who delivers goods, wares or merchandise by vehicle, or who provides any service by the use of vehicles in the city, shall pay a semiannual license tax of fifteen dollars for the first vehicle, and seven dollars and fifty cents semiannually for each additional vehicle. A trailer shall be deemed to be a separate vehicle for the purpose of this section, except that a combination of truck-tractor and semi-trailer shall be considered as one vehicle provided any person licensed under this section may pay a tax as prescribed by Section 5.04.400 at his option.

(Ord. 356 § 72, 1978)

Every person engaged in the business of contracting and not otherwise licensed pursuant to the provisions of this chapter shall pay the following license tax:

1. Electrical, plumbing, mechanical and general contractor, fifty dollars semiannually;
2. All others, thirty dollars semiannually.

(Ord. 356 § 73, 1978)

Any person violating this chapter or any provisions thereof shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not exceeding one thousand dollars or by imprisonment for a term not exceeding six months, or by both such fine and imprisonment. Each day that any provision of this chapter is violated is a separate and distinct offense and shall be punishable as a separate and distinct offense. Notwithstanding the classification of a violation of this chapter as a misdemeanor, at the time an action is commenced to enforce provisions of this chapter, the trial court, upon recommendation of the prosecuting attorney, may reduce the charged offense from a misdemeanor to an infraction. Any person convicted of an infraction under this chapter shall be punished by:

1. A fine not exceeding fifty dollars for a first violation;
2. A fine not exceeding one hundred dollars for a second violation of this article within one year; and
3. A fine not exceeding two hundred fifty dollars for each additional violation of this article within one year.

(Ord. 532, Art. 3, 2011)