Norwalk Municipal Code Ch. 5.04 Introductory Provisions and Definitions

As used in this title:

"Business"

means and includes any profession, trade and occupation and every kind of calling, whether or not carried on for profit, but shall not include any employment as an employee unless otherwise specified, nor shall it include a child care center, day nursery, foster home, home for the aged, convalescent home or similar enterprise in which fewer than five individuals are provided with care therein for compensation at any one time by any other person.

"Canvasser" or "solicitor"

means one who either by means of telephone or other communications device, or by travel from house to house or place to place, takes orders for sale of goods for future delivery, or for services to be performed in the future, including one who occupies premises for the sole purpose of exhibiting samples and taking orders for future delivery.

"Director"

means the City Manager or designee.

"Employee"

means any person in the operation or conduct of any business and reported as such for Social Security or State Disability Insurance purposes.

"Established place of business"

means and includes any permanent warehouse, building or structure, owned in fee or leased, at which the owner or lessee carries on a legitimate permanent business and at which stocks of the goods sold or distributed, if any, are produced, stored or kept in quantities usually carried and reasonably adequate to meet the requirements of the business, and, in the case of a service, shall also mean a place where such owner or lessee, or an employee thereof, may regularly be found. It shall not include tents, temporary stands or other temporary structures or permanent structures occupied pursuant to temporary arrangements.

"Gross receipts"

means and includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service 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. It includes 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 the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. It shall not include (1) cash discounts allowed and taken on sales; (2) credit allowed on property sold; (3) any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; (4) 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; or (5) amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected.

"Instrumentality"

means and includes, every device other than a vehicle, as the same is defined in this section, in, upon or by which any person or property is or may be carried, moved or conveyed, in connection with the operation of any business.

"License"

means the certificate issued by the Director after payment of the license tax, as set forth in this title.

"Nightclub"

means any establishment providing live entertainment on a regular basis, including, but not limited to, dance orchestras, disc jockeys, live bands, piano bars, stage entertainment and strolling singers or instrumentalists.

"Peddler" or "hawker" or "huckster"

means one who, whether or not residing locally, travels from house to house or place to place carrying goods and offering them for sale to consumers, or without traveling, sells to consumers from any type of vehicle.

"Person"

means all domestic and foreign corporations, firms, organizations, associations, syndicates, joint stock corporations, partnerships of any kind, clubs, business or common law trusts, societies and individuals engaged in any business.

"Principal canvasser" or "principal solicitor"

means any person who, for himself or for another person, hires, employs or uses other persons as solicitors or canvassers.

"Street"

means and includes every street, boulevard, avenue, lane, highway, alley and road within the City which has been or may hereafter be indicated as such and open to public use.

"Transient merchant" or "itinerant merchant" or "itinerant vendor"

means one who, whether or not residing locally, engages in a temporary business of selling and delivering goods, and who occupies or leases any premises or public place for the exhibition and sale of goods. It shall not include one who merely exhibits samples and takes orders for future delivery. Temporary association with a local merchant shall not change the nature of such occupation or business.

"Vehicle"

means and includes every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, excepting devices moved by human power or used exclusively upon stationary rails or tracks.

"Written"

means and includes printed, handwritten, typewritten, mimeographed or multigraphed.

(Prior code § 8-1.1; Ord. 21-1722 § 2)

This title is enacted: (A) to raise revenue for municipal purposes, by the imposition of a license tax on all businesses carried on in the City and in this title specified; and (B) to regulate certain of these businesses in the public interest.

The taxes and fees imposed by this title are exclusive of and in addition to any other tax, permit fee, inspection fee or other charge due to the City under this title or any other ordinance now existing or hereafter adopted.

The regulations imposed by this title are likewise exclusive of and in addition to any other requirement or regulation by this title or any other provisions of this Code.

(Prior code § 8-1.2; Ord. 21-1722 § 2)