Chapter 16

LICENSES

1. For state law authorizing city to license for revenue and regulation purposes, see Gov. C., § 371-1. As to authority of city to license in exercise of its police powers, see B. & P. C., § 16000. As to licensing by cities generally, see B. & P. C. , § 16000 to 16003. As to dog licenses, see §§ 4-7 to 4-11 of this Code. As to bicycle licenses, see §§ 6-1 to 6-4. As to card room licenses, see §§ 8-2 to 8-6. As to club licenses, see § 8-7. As to finance and taxation, see ch. 11. As to commercial tree trimming license, see § 32-9.

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City of Oakdale, CA § 16-1

LICENSES

§ 16-1

ARTICLE I Business Licenses

§ 16-1. Definitions. [Ord. No. 597, § I; Ord. No. 783, § 1; Ord. No. 1182, § 1.]

For the purposes of this chapter, the following words and phrases shall have the meaning respectfully ascribed to them by this section:

• (a) 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. Notwithstanding the definition herein of "persons, " professional people shall be individually licensed as provided in this chapter.

• (b) CITY — Shall mean the City of Oakdale, a municipal corporation of the State of California, in its present incorporated form or any later reorganized, consolidated, enlarged or reincorporated form.

• (c) BUSINESS — Includes professions, trades and occupations in all and every kind of calling, whether or not carried on for profit. "Business" includes real property rentals, including homes, apartments, flats, stores, mobile home spaces, parts or all of building structures and vacant areas.

• (d) GROSS RECEIPTS — Shall include the total of amounts actually received or receivable from sales and the total amounts 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 such act or services done as a part of or in connection with a sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind and 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" shall be the following:

  • (1) Cash discounts allowed and taken on sales;

  • (2) Credit allowed on property accepted as part of the purchase price, and which property may later be 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 the property returned by the purchasers upon recision of the contract of sale, as is refunded either in cash or by credit;

  • (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, provided the agent or trustee has furnished the director of finance with the names and addresses of the others and the amounts paid to them;

  • (6) That portion of the receipts of a general contractor which represent payments to subcontractors; provided, that such subcontractors are licensed under this chapter; and provided, that the general contractor furnishes the director of finance with the names and addresses of the subcontractors and the amounts paid each subcontractor;

  • (7) Receipts of refundable deposits; except, that refundable deposits forfeited and taken into income of the business shall not be excluded;

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City of Oakdale, CA § 16-1

LICENSES

§ 16-3

• (8) As to a real estate agent or broker, the sales price of real estate sold for the account of others; except, that portion which represents commission or other income to the agent or broker;

• (9) 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;

• (10) 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;

• (11) As to trading stamp companies, the "gross receipts" shall be measured in terms of stamp sales to merchants;

  • (12) Receipts from the sale of real property, when such sale is merely incidental to carrying on a business.

• (e) SALE — Shall include the transfer in any manner or by any means whatsoever of the 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 be likewise deemed as "sale." The foregoing definition shall not be deemed to exclude any transaction which in effect results in a "sale" within the contemplation of law.

• (f) SWORN STATEMENT — Shall mean an affidavit sworn to before a person authorized to take oath or a declaration or certification made under penalty of perjury.

• (g) SOLICITORS AND PEDDLERS — Every person not having a fixed place of business in the city, who travels from place to place or house to house, or temporarily occupies space in any other business establishment within the city, who makes demonstrations of or solicits, takes orders or canvasses for the sale of, or sells any goods, wares, merchandise, insurance, subscriptions to periodicals or magazines, or things or articles of value of any nature, kind or description.

• (h) MERCHANTS — Any person selling goods, wares and merchandise or services of any description within the city, either as a sole business, or in connection with some other business, and any person engaging in business within the city; however, peddlers, solicitors and all other persons whose business is specifically defined in, or for whose business a separate and distinct license fee is provided and required under this chapter.

• (i) GARAGE SALE — See section 16-19.

• (j) PROFESSIONAL PERSON — Any accountant, chiropractor, dentist, engineer, lawyer, optometrist, osteopath, physician, surgeon, veterinarian or mortician who solicits, sells or offers to sell any professional services in the city.

§ 16-2. Purpose of article. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

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

§ 16-3. Effect on other ordinances. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

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, or any other provision of this Code, and shall remain subject to the

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City of Oakdale, CA

OAKDALE CITY CODE

§ 16-3

§ 16-7

regulatory provisions of other ordinances and Code provisions.

§ 16-4. Required; display of materials. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

• (a) It shall be unlawful for any person to commence, establish, maintain or carry on any business enterprise, whatever, in the city:

• (1) Without first obtaining a license from the city, whether the business enterprise or the person is subject to a city license tax under this chapter or not;

  • (2) Without fully complying with any and all other regulations of such business contained in this chapter, or other regulatory provisions now existing or hereafter to be adopted by the city.

• (b) It shall be unlawful for goods and materials offered for sale at a garage sale to be displayed closer to the street than the building setback line.

§ 16-5. Separate licenses required for each business; exceptions. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

A separate license shall be required and obtained for each kind or class of business carried on at one location; except, however, in the case of merchants where the license fee is to be determined and paid on the basis of the amount of gross sales or gross receipts, and if all such gross sales or gross receipts of such merchant are reported under one application for license. One license only shall be required of and shall be issued for the business of the merchant. This exception shall not apply to the separate licenses or the separate license fees required for the operation or maintenance of billiard or pool tables, card tables, music or electric phonograph machines, pin marble games, or other similar games or devices, amusement machines and devices and weighing machines.

§ 16-6. Application. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

All applications for license shall be made to the director of finance on forms furnished by the director and shall state all facts necessary and proper to be known and stated for the issuance of such license, including the kind or character of the business or business enterprise, the location thereof, the full name and residence of the proposed licensee, the period of time such business or business enterprise is intended to be continued, or for which the proposed license is to be issued, and such other facts or information as the director may require. If the license fee payable under this chapter is fixed or to be determined by the amount of gross sales or gross receipts, then for new businesses and business enterprises not previously licensed, the application shall state an estimate of the amount of such gross sales or gross receipts anticipated for the period for which the license is proposed to be issued. For established businesses and businesses previously licensed, the application shall state the amount of gross sales or gross receipts for the last preceding license period. All applications for license shall be verified by the applicant. Whenever a license is applied for, which must be approved by the city council before being issued, or whenever a license is applied for to conduct a business of a temporary nature, the director may require the person applying for a license to add his thumb and finger prints to the application therefor.

§ 16-7. Issuance by director of finance. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

On receiving proper application therefor and containing the necessary information, it shall be the duty of the director of finance to issue a license under this chapter to every person paying a license fee or entitled to such license. The director shall determine the business classification of the applicants; provided, that any person may appeal to the city council from the decision of the director as to such classification, and

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City of Oakdale, CA § 16-7

LICENSES

§ 16-10

the council, after hearing, shall fix and determine the classification and the amount of tax required for such license, and the determination of the council shall be final. In no case shall any mistake by the director stating the amount of the license fee prevent the collection of what shall be actually due, with all costs against any licensee, or against anyone commencing or carrying on any business enterprise within the city, without a license.

§ 16-8. When license to be authorized by city council. [Ord. No. 597, § 1; Ord. No. 749, § 1, 1979; Ord. No. 1182, § 1.]

Whenever any person desires to engage in any business in the city, enumerated in this section, such person shall petition the city council for license therefor, which petition shall state the name of the applicant and any other information which the city council may by resolution require. On consideration thereof, the council may authorize the same to be issued in whole or in part or rejected in whole or in part. No license or permit shall be issued for the conduct of any such business, except as ordered by the council. Such businesses are the following: athletic exhibitions, boxing contests, carnivals, circuses.

§ 16-9. Payment of fees and delinquencies. [Ord. No. 597, § 1; Ord. No. 891, § 1; Ord. No. 1182, § 1.]

• (a) All license fees shall be payable in advance in lawful money of the United States at the office of the director of Finance, or at such other place as is from time to time lawfully designated by resolution of the city council.

  • (1) Annual licenses. The annual license fees in this chapter shall be due and payable to the city of January first of each and every year. Any person liable to pay an annual license fee, but who does business for a portion of the year, shall, nevertheless be required to pay the full annual fee. Proration to the nearest quarter will be made when a license is first obtained.

  • (2) Monthly licenses. The monthly license fees in this chapter shall be due and payable to the city on the first day of each month.

  • (3) Weekly licenses. The weekly license fees in this chapter shall be due and payable to the city each Monday.

  • (4) Daily licenses. The daily license fees in this chapter shall be due and payable to the city each day.

• (b) All license fees described in this chapter, if unpaid, are delinquent at five p.m. on the thirtieth day after their due dates, and thereafter a delinquent penalty of six percent of the amount of the fees attached to them. Any person who fails to obtain a license when required under this chapter shall pay double the initial license fee.

§ 16-10. Fee schedule. [Ord. No. 597, § 1; Ord. No. 640, § 1; Ord. No. 783, § 2; Ord. No. 816, § 2; Ord. No. 857, § 3; Ord. No. 891, § 1; Ord. No. 968, §§ 1, 2; Ord. No. 1002, § 1; Ord. No. 1182, § 1.]

The amounts of rates of license fees to be paid by persons engaging in or carrying on any business or business enterprise in the city area hereby is fixed and determined as follows:

• (a) For public utilities, except those specifically exempted by state or federal law from the imposition fee by a municipality upon the business of conducting a public utility, and except those operating under a revenue producing franchise issued by the city, license fees shall be based on gross receipts as set forth in the schedule in subsection (d) of this section.

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City of Oakdale, CA § 16-10

OAKDALE CITY CODE

§ 16-10

• (b) For the following businesses:

  • (1) Boxing and wrestling matches, $50.00 per exhibition.

  • (2) Carnivals, $250.00 a week.

  • (3) Circuses, $50.00 a day.

  • (4) Dances at which admission is charged, $50.00 each.

  • (5) Merry-go-rounds, $5.00 a day.

  • (6) Portable skating rinks, $50.00 a quarter.

  • (7) Patent medicine vending, $200.00 a quarter.

  • (8) Peddling or soliciting, $30.00 a quarter.

  • (9) Selling bankrupt, depreciated or damaged stock of goods, when the same are represented as being sold for less than the usual course of business, $200.00 a quarter.

  • (10) Traveling exhibitions such as telescopes, microscopes, lung testers, ball and knife or ring throwing or any similar exhibitions for which no other rate is fixed herein, $25.00 a week.

  • (11) Traveling, advertising and sales promotional enterprises, whether operating directly or under sponsorship of a local organization, where any remuneration is received by such enterprise for its activity within the city, $25.00 per quarter.

  • (12) Traveling theatrical promoters or enterprises, whether operating directly or under sponsorship of a local organization for theatrical performances in the city, at which admission is charged, $10.00 a day for the first three days, $6.00 per day thereafter.

  • (13) Trucks using city streets: Every automobile truck using the city streets for the transportation or delivery of goods, wares and merchandise, except as are exempted from the payment of municipal license fees by state or federal law, and except when such trucks are used in connection with businesses already paying a license fee under this chapter, and except those who are under the highway carriers uniform business license tax pursuant to Section 4306 of the Public Utilities Code, $10.00 per quarter per truck.

  • (14) Garage sales, $5.00 per application. A recognized group or neighborhood organization consisting of more than twenty (20) households participating in a single-day joint garage sale shall have an individual garage sale permit fee of $2.50 per household if properly submitted as a single joint application.

• (15) Billiard and pool halls and card rooms, $8.00 per table annually, in addition to merchants gross receipts license, hereinafter specified.

  • (16) Professional people, $60.00 annually each.

  • (17) Annual retail fireworks sale, $25.00.

  • (18) Fortune-telling as defined in Chapter 8 of the Oakdale City Code, $100.00 a quarter.

• (c) All contractors and subcontractors, including building, electrical, heating and ventilating, house moving, painting, plumbing, refrigeration, roofing, trucking and hauling, shall pay a license tax based

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City of Oakdale, CA § 16-10

LICENSES

§ 16-10

upon gross receipts at the following rates:

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----- Start of picture text -----
Average Monthly Receipts Annual License Fee
$0.00 to $4,000.00 $50.00
4,000.01 to 5,000.00 60.00
5,000.01 to 6,000.00 70.00
6,000.01 to 8,000.00 80.00
8,000.01 to 10,000.00 90.00
10,000.01 to 12,000.00 100.00
12,000.01 to 14,000.00 110.00
14,000.01 to 16,000.00 120.00
16,000.01 to 18,000.00 130.00
18,000.01 to 20,000.00 140.00
20,000.01 to 25,000.00 160.00
25,000.01 to 30,000.00 180.00
30,000.01 to 35,000.00 200.00
35,000.01 to 40,000.00 220.00
OVER 40,000.00 240.00
----- End of picture text -----

• (d) Every merchant and person engaging in business within the city, except those businesses otherwise provided for in subsections (a), (b) and (c) of this section, shall pay an annual license tax, based upon average monthly gross receipts at the following rates:

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----- Start of picture text -----
Average Monthly Receipts Annual License Fee
$0.00 to $1,000.00 $20.00
1,000.01 to 1,500.00 25.00
1,500.01 to 2,000.00 30.00
2,000.01 to 3,000.00 40.00
3,000.01 to 4,000.00 50.00
4,000.01 to 5,000.00 60.00
5,000.01 to 6,000.00 70.00
6,000.01 to 8,000.00 80.00
8,000.01 to 10,000.00 90.00
10,000.01 to 12,000.00 100.00
12,000.01 to 14,000.00 110.00
14,000.01 to 16,000.00 120.00
----- End of picture text -----

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City of Oakdale, CA § 16-10

OAKDALE CITY CODE

§ 16-12

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----- Start of picture text -----
Average Monthly Receipts Annual License Fee
16,000.01 to 18,000.00 130.00
18,000.01 to 20,000.00 140.00
20,000.01 to 25,000.00 160.00
25,000.01 to 30,000.00 180.00
30,000.01 to 35,000.00 200.00
35,000.01 to 40,000.00 220.00
OVER 40,000.00 240.00
----- End of picture text -----

• (e) For all businesses and business enterprises not specified in subsections (a), (b), (c) or (d) of this section, a minimum licensee fee of twenty dollars annually shall be imposed; provided, that the city council may, in its discretion and after hearing, exact a higher license fee than the minimum fee herein specified. Five days' notice of the time and place of such hearing shall be given to the applicant before the higher license fee is exacted.

• (f) A public hearing shall be held on any changes in the rates of tax set forth in this section. Notice of said hearing shall be given by publication in accordance with Government Code, section 6062(a).

§ 16-11. Exemption from fees. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

• (a) No person shall be exempt from the necessity of procuring a license to do business in the city. License fees, however, will not be charged for licenses in the following cases:

  • (1) Disabled war veterans who are exempt by state law from the payment of a license fee.

  • (2) Solicitors, peddlers and hawkers engaged in interstate commerce and who are, by law, exempt from payment of a license fee, by virtue of the fact that they are engaged in interstate commerce.

  • (3) Persons transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or other state from the payment to municipal of such license fees or taxes.

  • (4) A person soliciting or taking orders for goods, wares or merchandise as a wholesaler from bona fide or retail merchants in the city.

  • (5) Persons conducting dances, concerts, lectures, parties or entertainment where all the receipts are appropriated exclusively to any church, school, religious, benevolent, patriotic or other public or beneficial purpose of a local character within the city.

  • (6) Persons engaged in the rental of real property; provided, that the average monthly gross receipts from all rentals do not exceed one thousand dollars, and also that the number of rental units does not exceed ten.

• (b) In each of the above cases, the person claiming exemption from license shall first present satisfactory evidence to the director of finance that he is entitled to such exemption, which evidence shall include a written statement under oath setting forth such facts and giving such information as the director may require; and provided further, that all such persons shall comply with all the other provisions of this chapter.

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City of Oakdale, CA § 16-12

LICENSES

§ 16-18

§ 16-12. Fees constitute debt to city: civil and criminal liability for violation of chapter. [Ord. No. 597, § 1; Ord. No. 1182, § 1.]

The amount of any license fee imposed by this chapter shall be deemed a debt to the city, and any person engaged in any business in the city without having secured the required license from the city to do so or having failed to pay in full the license fees provided in this chapter shall be liable to legal action in the name of the city in any court of competent jurisdiction for the amount of such license fee, plus any court costs incurred by the city.

The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any unpaid license fee.

Nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter.