Nevada City Municipal Code Art. III License Taxes

A. All license taxes shall be paid in advance at the office of the collector or on-line.

B. License taxes for annual renewals and for three-year licenses shall be due and payable to the city on the first day of the new period covered by the license.

C. License taxes for new businesses shall be paid within thirty (30) days after commencement of the business.

D. If the license tax is not paid when due, a penalty of twenty-five dollars ($25.00) shall be added as an additional tax.

(Ord. No. 2015-11, § I, 10-28-2015)

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 the license by this chapter imposed on such business, together with all penalties then due thereon in any such action.

(Ord. No. 2015-11, § I, 10-28-2015)

A. A business tax collector shall be appointed by the city manager.

B. It shall be the duty of the collector to prepare and issue under this chapter for every person liable to pay a license hereunder, and to state in each license the amount thereof, 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.

C. It shall 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.

D. No license granted or issued under any provision of this chapter shall be in any manner transferred or assigned nor shall authorize any person other than is therein mentioned or named to do business without the approval of the business tax collector.

E. The business tax collector shall make a charge of twenty-five dollars ($25.00) for each duplicate license issued to replace any license issued under the provisions of this chapter which has been lost or destroyed.

F. 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 lawfully due from anyone carrying on a business subject to a license under this chapter.

(Ord. No. 2015-11, § I, 10-28-2015)

All police officers are appointed inspectors of licenses and, in addition to their several duties as police officers, are required to examine all places of business and persons in their respective beats liable to pay licenses, and to see that such license are taken out; and shall exercise the power to:

A. Make arrests for the violation of any of the provisions of this chapter;

B. 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 period by any person engaged or employed in the transaction of such business; and if the person shall then and there fail to exhibit such license, the person shall be liable to the penalty provided for violation of this chapter.

(Ord. No. 2015-11, § I, 10-28-2015)

A. Unless otherwise specifically provided in this chapter, every person carrying on a business, profession, service, trade, occupation or any other calling at a fixed place of business within the city shall pay a business license tax as follows:

1. An annual business license tax of one hundred dollars ($100.00) per year if the business, profession, service, trade, occupation or other calling has less than ten (10) employees;

2. An annual business license tax of one hundred fifty dollars ($150.00) per year if the business, profession, service, trade, occupation or other calling has ten (10) or more employees;

B. Unless otherwise provided, every person carrying on a business in the city, but not having a fixed place of business within the city, including, without limitation, contractors and subcontractors and truckers, haulers and vehicles for hire, shall pay a business license tax of one hundred dollars ($100.00) per year;

C. Any person carrying on, either as a principal or agent, any business in the city not herein specifically set forth shall pay the amount of the license tax prescribed herein provided for the business nearest corresponding to the nature of the business sought to be licensed;

D. The license taxes provided for herein shall be adjusted annually at the beginning of each fiscal year after 2016-17 by the percentage change in the Consumer Price Index from the last setting of such rates as shown by the State of California Division of Labor Statistics & Research Consumer Price Index Calculator for the California CPI for Urban Wage Earners and Clerical Workers unless the city council otherwise directs.

E. Persons electing to secure a three-year business license, paying taxes due in advance, shall receive a five per cent (5%) reduction in the total tax due for the three years to reflect the reduction in administrative costs.

F. Taxes due under the provisions of this chapter will not be prorated and no tax collected will be refunded for any business which ceases to exist or changes ownership after a license tax is paid.

(Ord. No. 2015-11, § I, 10-28-2015)

A. For purposes of this Section, "event" means a farmers' market, fair, swap meet, or other similar event at which vendors sell goods or services. This section does not apply to events that operate more than twice a week.

B. The operator of an event subject to this Section may elect to serve as an intermediary collector of business license taxes by requesting and obtaining from the city an intermediary collector certificate.

C. An intermediary collector shall not allow any vendor to sell goods or services at their event unless either (i) that vendor has obtained a valid business license from the City or (ii) the intermediary collector issues the vendor an event vendor certificate in a form that has been approved by the City.

D. For each year, the intermediary collector shall maintain a list of the vendors operating at the event, and whether that vendor has a business license issued by the City or has been issued an event vendor certificate.

E. Each month, the intermediary collector shall file with the city tax collector a form indicating the number of event vendor certificates issued by the intermediary collector, the names of the persons issued certificates, and such other information as may be required by the city tax collector. The intermediary collector shall remit to the city tax collector $20 for each event vendor certificate issued.

F. The event vendor certificate shall have a validity of not more than one year and shall have the same expiration date as a one-year business license issued by the City.

G. The intermediary collector shall collect from a vendor not more than $20 for the event vendor certificate. Any money so collected is considered held in trust by the intermediary collector for the city.

H. Possession of a valid event vendor certificate by a vendor substitutes, with respect to vending activities at the event, for any requirement that the vendor obtain a certificate pursuant to this chapter.

I. In addition to the $20 event vendor certificate amount, the intermediary collector shall remit to the city and may collect from the vendor any supplementary fee or tax generally required to be collected for the state by a city issuing a business license.

(Ord. No. 2023-02, § 1, 3-8-2023)

This chapter shall not be construed as imposing a tax on vehicles but as a method of classification and taxation of businesses.

(Ord. No. 2015-11, § I, 10-28-2015)

Every person engaged in the business of operating a bus company, garbage company, express company, telegraph, telephone, water, gas or electric company, or other public utility, within the city shall be required to obtain a license and pay the license tax prescribed in Section 5.04.130 of this chapter; provided, however, that the provisions of all ordinances with reference to the granting of a franchise or contract to such public utility and requiring the payment of a franchise tax or other payment by them, shall remain in full force and effect, and no license tax shall be required of them other than such franchise tax, or other payment required of them.

(Ord. No. 2015-11, § I, 10-28-2015)

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 any business, occupation or activity from any institution, occupation, activity or any organization of Veterans of the armed forces of the United States operating on a national scale and having a local post or branch of such national 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 tax be required for the conducting of any entertainment, exhibition, concert 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 tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, 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 section 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.

(Ord. No. 2015-11, § I, 10-28-2015)

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 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, but under such requirements or restrictions as the council may direct.

(Ord. No. 2015-11, § I, 10-28-2015)