Loyalton Municipal Code Ch. 5.04 Business Licenses Fees

The provisions of this chapter are enacted solely to raise revenue for the municipal purposes and are not intended for regulation.

For purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

A. “Business” means and includes professions, trades, occupations, and all and every kind of calling, whether or not carried on for profit. B. “City” means the City of Loyalton, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged, or re-incorporated form. C. “Collector” means the City Clerk, or other City Officer charged by the Council with the administration of the provisions of this chapter. D. “Gross receipts” means and 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, or whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of, or in connection with the sale of materials, goods, wares, or merchandise. E. “Person” means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, businesses, common law trusts, societies, and individuals transacting and carrying on any business in the City other than as an employee. F. “Sale” means and includes the transfer, in any manner or by any means whatsoever, of title to property 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.
Such definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law. G. “Sworn statement” means an affidavit sworn to before a person authorized to take oaths, or a declaration or certifications made under penalty of perjury.

A. personally (or by mail, addressed to the last known address) to the person so assessed. B. Right of Appeal. Any person aggrieved by such determination, or by any other written decision of the Collector, or his refusal to issue a license, may appeal therefrom.

C. Time and Manner of Appeal. Appeals shall be taken by filing a written notice of appeal with the City Clerk within thirty days of the act which is appealed. The notice shall specify the name and address of the person making the appeal, the act appealed from, the representative of the City who did the act, the date of the act and the date appellant learned of the act. D. Hearing of Appeal. The City Clerk shall refer the appeal to the Council at its next regular meeting after the filing of the notice of appeal. The Council shall fix a date sixty days thereafter.
The City Clerk shall give notice to the appellant of the hearing. At the hearing the Council shall consider all evidence submitted and then shall determine the issues specified in the notice of appeal. Written notice of such determination shall be mailed by the City Clerk to the appellant.

A separate license shall 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 such license shall authorize the licensee to transact and carry on only the business licensed thereby at the location provided.

A duplicate license may be issued by the Collector to replace any license previously issued pursuant to the provisions of Sections 5.04.010 through 5.04.230 and which license has been lost or destroyed upon the license filing a statement of such fact and, at the time of filing such statement, payment to the Collector a duplicate license fee in the amount of five dollars.

In all cases the applicant for the renewal of the license required by the provisions of Sections 5.04.010 through 5.04.230 shall submit to the Collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the Collector, setting forth such information concerning the applicant’s business during the preceding year as may be required by the Collector to enable him to ascertain the amount of the license tax to be paid by such applicant.

No license issued pursuant to the provisions of 5.04.010 through 5.04.230 shall be transferable; provided, however, when a licensed is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefore and paying a fee in the amount of five dollars have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved.

Any licensee transacting and carrying on a business at a fixed place of business in the City shall keep the license posted in a conspicuous place upon the premises where such business is conducted.

5.04.060 (Continued) – 5.04.110

Any license transacting and carrying on a business, but not operating at a fixed place of business in the City, shall keep the license upon his person at all times while transacting and carrying on the business for which such license is issued.

The statements required by the provisions of Sections 5.04.010 through 5.04.230 and each of the several items therein contained shall be subject to inspection and verification by the Collector or authorized employees of the City who are authorized to examine and inspect such books and records of any licensee or applicant for a license as may be necessary, in the judgement of such Collector or authorized employees, to verify or ascertain the amount of license tax due; provided, however, such inspection and verification shall be limited to those books and records necessary to establish gross receipts.

It is unlawful for the Collector or any person having an administrative duty pursuant to the provisions of this chapter to make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation of the records and equipment of any person required to obtain a license or pay a license tax, or any other person visited or examined in the discharge of the official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, the provisions of this section shall not be construed to prevent: A. The disclosure to, or the examination of records and equipment by, another City Official, employee, or agent for the Collection of taxes or for the sole purpose of administering or enforcing any provision hereof or collecting taxes imposed by the provisions hereof; B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county or city and county is a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena; C. The disclosure of information and results of the examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence of amount of any license tax liability of the particular taxpayers to the City; D. The disclosure, after the filing of a written request to such effect, to the taxpayer himself or to his successors, if directly interested, or information relating to the items included in the measure of any paid tax or amounts of tax required to be collected, including interest and penalties; provided, however, the City Attorney shall approve each such disclosure; E. The disclosure of the names and addresses of persons whom licenses have been issued and the general type or nature of their business; F. The disclosure by way of public meeting, or otherwise of such information as may be necessary to the Council in order to permit it to be fully advised of the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for license taxes, or when acting upon any other matter; and

G. The disclosure of general statistics regarding taxes collected or business done in the City.

None of the license taxes provided for herein shall be so applied as to occasion and undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the State.

The provisions hereof shall not be deemed or construed to apply to any person transacting and carrying on any of the following businesses: A. Those exempt by virtue of the Constitution or applicable laws of the United States or of the State from the payment of taxes provided for herein; B. Those conducted wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any person; C. Those conducted by a public utility furnishing electric service or cable television which public utility pays the City a tax pursuant to a franchise agreement with the City.

All license taxes imposed by the provisions hereof shall be paid quarterly in advance on January 1st, April 1st, July 1st, and October 1st of each year.

For failure to pay a license tax when due, the Collector shall add a penalty of ten percent (10%) of the license tax at eight a.m. on the first day delinquent. License taxes shall be considered delinquent on the first day of March, the first day of June, the first day of September, and the first day of December.

It shall be the duty of the Collector to enforce each and all of the provisions hereof and to cause a complaint to be filed against any and all persons found to be violating any of such provisions.

Any person violating any of the provisions of this chapter or intentionally misrepresenting to any officer or employee of the City any material fact in procuring the license of permit provided for herein is guilty of a misdemeanor.

5.04.140 (Continued) – 5.04.200

Every person who engages in business at a fixed place of business within the City shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in the following section.

A. All businesses having gross receipts of less than $10,000.00 annually shall be charged a fee of $15.00 per quarter. B. All businesses having gross receipts of between $10,000.00 and $50,000.00 annually shall be charged a fee of $25.00 per quarter; C. All businesses having gross receipts of between $50,000.00 and $100,000.00 annually shall be charged a fee of $35.00 per quarter; D. All businesses having gross receipts of between $100,000.00 and $150,000.00 annually shall be charged a fee of $45.00 per quarter; E. All businesses having gross receipts more than $150,000.00 annually shall be charged a fee of $55.00 per quarter; F. For every travelling merchant selling from house to house or by vehicle, the fee shall be $8.00 per day.

Every person not having a fixed place of business in the City who engages in business within the City shall pay a license tax at the rate set forth in Section 5.04.220 for persons engaged in the same type of business and having a fixed place of business within the City, on gross receipts derived from within the City. Said business activities include for illustrative purposes only, and not by way of limitation, construction, demolition, plumbing, contracting with or without a regulatory license, professional and similar services performed for a fee or mutually agreed priced, and delivery of goods to businesses or persons within the City.