Nevada City Municipal Code Art. I General Provisions

As used in this chapter:

"Business" means all professions, services, trades, occupations, and each and every kind of calling carried on for profit or livelihood, including without limitation, home occupations, peddlers, rental of rooms, trucking and hauling for hire, or operating a taxicab or any vehicle for hire.

"City" means the City of Nevada City, California.

"Collector" means the person appointed by the city manager to collect business license taxes imposed by this chapter.

"Fiscal year" means the period from July 1st of one year to June 30th of the next year.

"Fixed place of business" means premises 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 such business.

"Employee" means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, or solicitor and all other persons employed or working in the business.

"Manufacturer" means one engaged in making materials, raw or partly finished into wares suitable for use.

"Peddler" is defined to be and includes every person not having a fixed place of business in the city, and not an agent of a principal 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 of any public buildings; unenclosed or vacant lot, or parcel of land, who sells or offers for sale at retail any goods, wares or merchandise in his possession.

"Person" means 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.

"Retail business" is defined to be 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 as defined in this section.

"Vehicles" means and 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" is defined to be every business conducted solely or mainly for the purpose of selling goods, wares or merchandise in wholesale lots to retailers for resale at retail to the trade by said retailers.

(Ord. No. 2015-11, § I, 10-28-2015)

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

(Ord. No. 2015-11, § I, 10-28-2015)