Ontario Municipal Code Art. 1 General Provisions

The following words or phrases as used in this chapter shall have the following meanings:

(a) “Business” includes any business, commercial enterprise, trade, calling, vocation, profession, occupation, or means of livelihood, whether or not carried on for gain or profit.

(b) “City” means the City of Ontario.

(c) “Evidence of doing business” shall include, but not be limited to, a person's use of signs, circulars, cards, telephone books, newspapers, or trade publications to advertise, hold out or represent that such person is doing business within the City, or when any person gives other evidence of transacting and carrying on business within the City, or such person fails to deny in a sworn statement given to the License Official that such person is not engaged in business within the City, after being requested to do so by the License Official.

(d) “Gross receipts.”

(1) Unless a different meaning is specifically defined, “gross receipts” shall include:

(i) The total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service, or employment of whatever nature it may be, whether such service, act, or employment is done as part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, including all receipts, cash, credits, and property of any kind or nature, any amount for which credit is allowed by the seller to the purchaser 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, losses or any other expense whatsoever;

(ii) The amount of any federal manufacturers' or importers' excise tax included in the price of property sold, even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge;

(iii) In connection with a person leasing, subleasing, or renting property, gross receipts shall include all amounts paid by a tenant or subtenant to a lessor or sublessee for the services performed, or materials used, or utilities or facilities furnished by the lessor or sublessor on the premises or in connection with the tenant's or subtenant's use, possession, or the right to possess the property, including but not limited to income from laundry facilities on the property; any receipts paid by a tenant or subtenant to a lessor or sublessor for the use or possession of land, or the right to use or possess land other than that upon which the building or structure is located but which is used or possessed or is available for use or possession by a tenant or subtenant for purposes related to the tenancy; all amounts paid as prepaid rent; and all amounts paid by a tenant or subtenant for the rental of any furniture, equipment, fixtures, garage or storage space;

(iv) Receipts of any person received as commissions or fees earned, or charges of any character made or compensation of any character received, for the performance of any service by such person or any of such person's employees and receipt of any person received as partial or full compensation or reimbursement for salaries, payroll taxes, fringe benefits, and any and all similar expenses for persons who are employees of said person and receipts of any person received as partial or full compensation or reimbursement for equipment, supplies, utilities, or other items or services acquired by said person in that person's name and used or consumed in the performance of services;

(v) Gross receipts of a person who engages in the occupation of bringing buyers and sellers together for negotiations, or who negotiate or arrange terms and conditions for buyers and sellers for the purpose of effecting a sale of real property or personal property (including securities, commodities, and insurance) shall include all commissions, fees, charges, moneys or compensation of any character received by such person for performing in the capacity described herein;

(vi) Gross receipts of a person buying, selling or offering for sale new or used automobiles, trucks, vans, trailers, house trailers, or campers, including parts and accessories, and any such maintenance and repair services for such vehicles, shall include all sales arising from the location or locations in the City, regardless of where the product is delivered;

(vii) Gross receipts of an administrative headquarters, including research and development facilities, shall be equal to the cost of operation of such administrative headquarters. Costs of operation shall be equal to the total of the following items:

(A) Annual fair rental value of all real property located in the City and used for such corporate or administrative headquarters;

(B) Annual payroll of all employees based in the City;

(C) The cost of all utilities related to the operation of such corporate or administrative headquarters;

(D) Gross receipts of a business licensed as a manufacturer shall include all gross receipts from products manufactured in the City. In addition, if the product is not sold from the manufacturer's location in the City, an amount equal to the value of all component parts of the product shall be included in the licensee's gross receipts.

(viii) Gross receipts of a public utility that does not otherwise pay a franchise fee to the City shall include one hundred percent (100%) of gross receipts derived from utility services provided within the City and gross receipts attributable to any other business activity conducted within the City.

(2) “Gross receipts” shall not include:

(i) The amount of any federal tax imposed on or with respect to retail sales whether imposed upon the retailer or upon the consumer and regardless of whether or not the amount of federal tax is stated to customers as a separate charge;

(ii) Any California State, city, or city and county sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(iii) Such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale;

(iv) Any refundable deposit which is returned to the depositor;

(v) That portion of the receipts of a general contractor which represents payments to subcontractors, provided such subcontractors are licensed under the provisions of this chapter and that the general contractor furnishes the License Official with the names and addresses of the subcontractors and the amounts paid to each subcontractor;

(vi) Bad debts taken from gross receipts reported during a prior tax year in accordance with generally accepted accounting practices;

(vii) Anything which the City may not lawfully include by virtue of the Constitution of the United States or the Constitution of the State of California;

(viii) Fees for actual costs of governmental requirements (e.g., inspections, plan checks, and the like) paid by a licensee on behalf of a third party.

(e) “Operate.” Manage, control or carry on, whether done as an owner, an agent, an employee, or a lessee, or a licensee.

(f) “Person” shall include natural persons, fiduciaries, partnerships, corporations, joint ventures, unincorporated associations, clubs, business trusts or so-called “Massachusetts trusts,” and every other entity through or by means of which any business, financial operation, or venture is carried on in the City. “Person” shall not include a natural person who is engaged in business in the City solely as the employee of another person.

(§ 1, Ord. 2526, eff. April 8, 1992)

There is hereby created a License Bureau of the City.

(§ 1, Ord. 2526, eff. April 8, 1992)

There is hereby created the office of License Official of the City. As used herein, “License Official” shall include his or her authorized assistants.

(§ 1, Ord. 2526, eff. April 8, 1992)

Under the supervision of the City Manager, the License Official is hereby charged with the duty of carrying out and enforcing the provisions of this chapter.

In addition to all other powers conferred upon him or her, the License Official shall have the authority, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days and in such case to waive any penalty which would otherwise have accrued. He or she shall have the further authority, with the consent of the Council, to compromise any claim as to the amount of business license taxes due.

(§ 1, Ord. 2526, eff. April 8, 1992)

It shall be unlawful for any person, whether as principal or agent, to operate in the City any business whether or not such business is carried on for gain or profit, without first having paid the required business license taxes and having procured a business license from said City so to do; and the carrying on of any business not specifically exempted by law without first having complied with the provisions of this chapter shall constitute a separate violation thereof for each and every day that such business is so carried on.

(§ 1, Ord. 2526, eff. April 8, 1992)

The business licenses required to be obtained and the taxes required to be paid are hereby declared to be required pursuant to the taxing power of the City for the purpose of obtaining revenue and for regulation to the extent provided in this Chapter. Compliance with such requirements shall not be construed to be a condition precedent to engaging in any business within the City where the imposition of such a condition precedent would be contrary to federal or state law.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) License Official to issue. The business licenses required by this chapter shall be issued by the License Official and shall state therein 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 of business where such business is to be carried on.

(b) Prohibition on assignment or transfer. No business license granted or issued under provisions of this chapter shall be in any manner transferred or assigned. If a person that holds a City license loans or otherwise allows such City license to be used by a non-licensed person, such City license may be revoked.

(c) Duplicate business licenses. The License Official shall make a charge of Ten Dollars ($10.00) for each duplicate business license issued under the provisions of this chapter which has been lost or destroyed.

(d) Change of location. Where a business license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee in the amount of Ten Dollars ($10.00), have the business 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.

(e) Mistake not binding on City. In no case shall any mistake made by the License Official in stating the amount of a business license tax prevent or prejudice the collection by the City of the amount actually due from any licensee.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) All business license taxes shall be paid in advance in legal money of the United States, at the office of the License Official.

(b) A charge in an amount specified in the Citywide Fee Schedule currently in effect at the time of the violation shall be assessed for any check returned for lack of sufficient funds. Penalties shall also be assessed pursuant to § 3-1.117 of this chapter, unless a new check clears prior to the delinquent date.

(§ 1, Ord. 2526, eff. April 8, 1992, as amended by § 4, Ord. 3211, eff. July 1, 2022)

Except as provided in this section, a separate business license must be obtained for each separate place of business, in which business is carried on, and each license shall authorize the party obtaining it to operate only that business described in such license, and only at the location or place of business which is indicated thereby. Businesses with two or more locations in the City shall have the option of filing a consolidated annual statement of licensee for the purpose of computing and paying the business license taxes. Only a single business license must be obtained for a business which consists of maintaining one or more vending machines and/or juke boxes in the City.

(§ 1, Ord. 2526, eff. April 8, 1992)

A separate business license is required for each business activity which comes within any of the business classifications described in Article 2 of this chapter. When two or more activities are engaged in at one location, and each is taxable on the same basis and the same rate, a consolidated annual statement of licensee for the purpose of computing and paying the business license taxes may be filed for such activities.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) Any person holding a California State contractor's license shall be considered a contractor.

(b) A contractor will be deemed to be engaged in business in the City if such person is engaged within the City in any work for which a California State contractor's license is required.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) Contractor requirements. No person shall be issued a permit to perform work requiring a permit under this Code, unless they are:

(1) A licensed contractor or subcontractor ("contractor");

(2) An employee, agent, or authorized representative of a licensed contractor;

(3) A representative of an electronically subscribed service acting on behalf of a licensed contractor;

(4) The property owner performing their own work; or

(5) An employee of the owner provided that the owner shows evidence of workers' compensation insurance required by state and city law, and their Federal tax identification number.

(b) Duty to provide information. A person applying for a permit ("applicant") under this Code to perform work on a project consisting of twenty (20) or more residential dwelling units or twenty thousand (20,000) square feet of newly constructed or improved commercial or industrial development shall submit the following information at the time of permit issuance and prior to commencement of work:

(1) Scope of inspected work to be performed.

(2) A list of all contractors and provide verification of each contractor's workers' compensation insurance (including policy number and expiration date), state contractor license and license category (and license expiration date if a license is required by the California State Licensing Board to perform the identified scope of inspected work), City business license, and Federal tax identification number. No person shall contract or subcontract construction work without a valid contractor's license pursuant to applicable provisions of the state business and professions code.

(3) A disclosure of any previous, pending, or final determinations pertaining to state or Federal labor code violations within the prior seven (7) years; or any penalties paid, criminal convictions, or judgments over five hundred thousand dollars ($500,000) related to the provisions of the California Labor Code or the Federal Labor Standards Act within the prior seven (7) years for all contractors. The applicant may provide a sworn attestation from a contractor to satisfy this requirement.

(4) As a condition of receiving City inspections or participating in a City pre-construction meeting, the applicant shall (under penalty of perjury) submit required information to the City prior to each contractor or qualifying subcontractor starting work on the project.

(c) Failure to provide required information. In the event the applicant cannot provide a list of valid contractors and the information required above upon permit application, the applicant or permit holder shall provide to the City all information required by subsection (b) within thirty (30) days after issuance of each permit (but prior to commencement of any associated work pursuant to said permit). Failure to provide valid and current contractor listings prior to commencing work shall result in one or more of the following:

(1) City withholding inspections for any inspected work until such compliance is achieved.

(2) Issuance of a stop work order.

(3) Revocation of any permit issued by the City.

(4) The permit applicant paying a penalty for default to the City in an amount equal to the original permit fee for each violation in order to defray City costs of enforcement of this section prior to the issuance of any new permit.

(d) Adding new contractor. The information required by subsection (b) shall be required at the time when any new contractor is added to the permit.

(e) Prior work. Any work performed prior to satisfying the requirements of this section shall be deemed performed without the required permits.

(f) Duty to update changed information. The applicant is required to submit updated information to the City within seventy-two (72) hours of knowledge of any changes at any time between permit issuance and final inspection.

(§ 1, Ord. 2526, eff. April 8, 1992, as amended by § 2, Ord. 3291, eff. January 2, 2025)

(a) Every business license issued for a period of less than one (1) year shall expire at midnight on the day that it was issued through.

(b) Every annual business license shall expire on midnight on the anniversary date of the business start date unless otherwise specified in this chapter.

(§ 1, Ord. 2526, eff. April 8, 1992, as amended by § 1, Ord. 3144. eff. November 14, 2019, as amended by § 1, Ord. 3144. eff. November 14, 2019)

The business license tax for any daily, monthly or annual shall not be reduced even though a portion of the license period has expired at the time the license is issued.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) The payment of a business license tax made in person by or on behalf of the licensee shall be made on or prior to close of City business hours, and will be deemed received on the date of delivery, if such personal delivery is made prior to close of City business hours.

(b) If payment is made by United States mail, the payment date will be the:

(1) Date of cancellation by the United States Postal Service, as reflected on the envelope which contains the payment; or

(2) Date of receipt by the City for any payment mailed in an envelope which has used a postal meter.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) No renewal of a business license shall be issued until payment in full of all delinquent business license taxes, including accrued interest and applicable penalties thereon, is received by the City.

(b) It shall be the responsibility of each business licensee to obtain and pay for a renewal business license regardless of whether or not such licensee has received a renewal notice from the City. Any failure to receive such notice shall not affect the applicability of penalties for non-payment or late payment set forth in § 3-1.117 of this chapter.

(§ 1, Ord. 2526, eff. April 8, 1992)

For failure to pay a tax when due, the license collector shall add a penalty of twenty percent (20%) of the amount of such tax on the last calendar day of each following month after the due date thereof. New businesses in the City who fail to secure a business license prior to opening for business shall add a penalty of twenty percent (20%) in addition to amount of the business license tax. In no event shall any penalty imposed hereunder exceed an amount equal to one hundred percent (100%) of such tax.

(§ 1, Ord. 2526, eff. April 8, 1992, as amended by § 2, Ord. 3144, effective November 14, 2019)

A natural person who is disabled within the meaning of any Federal or State law may request and be issued a certificate of exemption from the payment of the business license tax for any retail, manufacturing, or wholesaling business in which he or she is engaged if the annual gross receipts of the business are less than Sixty Thousand Dollars ($60,000.00).

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) Exemption. The provisions of this chapter shall not require the payment of a business license tax to carry on any business from any nonprofit corporation or organization which is carried on wholly for the benefit of nonprofit purposes and from which profit is not derived, either directly or indirectly, by any person. No license shall be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, political, or moral subjects whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated entirely to any nonprofit purpose.

(b) Definition of nonprofit corporation or organization. For purposes of this section, a nonprofit organization or corporation is one which is exempt from paying Federal income tax by virtue of its nonprofit status.

(c) Evidence of nonprofit status. Upon request of the License Official, a corporation or organization claiming exemption from the business license tax based upon its nonprofit status shall submit documentation satisfactory to the City evidencing the nonprofit status of the applicant organization or corporation.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) No business license taxes or any portion thereof may be refunded after one (1) year from the date of payment thereof.

(b) No person shall be entitled to a refund of business license taxes after such person has engaged in business under the license.

(c) No person shall be entitled to a refund of business license taxes if such person has any delinquent business license taxes, including accrued interest or penalties. Any overpayment of business license taxes shall first be applied against any such delinquent taxes, interest, or penalties.

(§ 1, Ord. 2526, eff. April 8, 1992)

The conviction and punishment of any person for transacting any business without a business license shall not excuse or exempt such person from the payment of any business license taxes due or unpaid at the time of such conviction, and nothing in this chapter shall prevent a criminal prosecution for any violation of other provisions of this Code.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) Filing of statement. In all cases where the amount of business license taxes to be paid by any person is based upon the amount of gross receipts, or upon the number of vehicles used, or upon the square footage of warehousing space, such person, before obtaining a license for business and within sixty (60) days after the beginning of each license period, shall file with the License Official a written statement in the form required by the License Official, supported by such documentation requested by the License Official, showing the total amount of gross receipts during the preceding calendar year, or the number of vehicles used or the total square footage of warehousing space at the date of such statement.

(b) Contents of statement. Any statement filed pursuant to this section shall be signed and shall contain the following: “I declare under penalty of perjury under the laws of the State of California, that I am authorized to make this statement and to the best of my knowledge and belief it is a true, correct and complete statement, made in good faith for the period stated.”

(c) Confidentiality as to gross receipts. Information filed pursuant to this section as to the gross receipts of a particular person shall be confidential in character and shall not be subject to public inspection. It shall be the duty of the License Official to preserve and keep such gross receipts information so that it may not become known except to the persons charged by law with the administration of this chapter.

(d) Statement not conclusive. No statement filed pursuant to this section shall be conclusive upon the City or upon any officer thereof as to the matters therein set forth, and the same shall not prejudice the right of the City to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement should it be found to be incorrect.

(e) Newly established business license renewal. In any case where an original business license is to be issued for a newly established business, the minimum business license tax applicable for that type of business shall be paid for the original license. At the date of renewal, an additional tax shall be charged, based upon the gross receipts of such business during the prior year, at the tax rate applicable for such business, after deducting from the amount so found to be due the amount paid at the time such original license was issued. This subsection applies only to businesses which are taxed on the basis of gross receipts.

(f) Accuracy of statement subject to audit. The correctness of any statement filed pursuant to this section shall be subject to audit and verification by the License Official, who is hereby authorized and empowered to inspect and audit the books and records of any and all persons licensed to carry on any business specified in this chapter. No person licensed to carry on any business specified in this chapter shall refuse or fail to allow the License Official to inspect and audit such books and records or shall refuse or fail to provide such additional information as requested by the License Official.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) Determination of taxes. If any person who is required a City business license fails to file any required statements within the time prescribed or if, after demand therefor made by the License Official, such person fails to file a corrected statement, the License Official may determine the amount of business license taxes due from such person by means of such information as the License Official may be able to obtain.

(b) Assessments: Notices. If such determination is made, the License Official shall give a notice of the amount of business license taxes so assessed by serving it personally or by depositing it in the United States Post Office in the City, postage prepaid, addressed to the person so assessed at such person's last known address.

(c) Assessments: Hearings: Applications. Such person may, within fifteen (15) days after the mailing or service of such notice, make an application in writing to the License Official for a hearing on the amount of the business license tax. If such application is made, the License Official shall cause the matter to be set for hearing before the Council within fifteen (15) days.

(d) Assessments: Hearings: Notices. The License Official shall give at least ten (10) days' notice to such person of the time and place of the hearing in the manner prescribed in subsection (b) of this section for serving notices of assessments.

(§ 1, Ord. 2526, eff. April 8, 1992)

The amount of any business license tax and any penalties imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent business license tax and penalties.

(§ 1, Ord. 2526, eff. April 8, 1992)

For any tax due on or after January 1, gross receipts shall be determined based upon gross receipts for the calendar year preceding the license tax period for which the tax is due; except that for licenses of newly established businesses that were not in operation during the preceding calendar year, the gross receipts shall be determined based upon gross receipts from the date the business opened through December 31st.

(§ 1, Ord. 2526, eff. April 8, 1992)

When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business license tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the City, or in the State of California, as the case may be, apportionment rules shall be established as follows:

(a) The Council from time to time shall adopt by resolution general guidelines for apportionment.

(b) The License Official, with the approval of the City Attorney, may make such rules and regulations for the apportionment of the tax as are necessary and desirable to overcome the constitutional objections and which are consistent with the general apportionment guidelines adopted by resolution of the Council. The License Official shall publish such rules and regulations once in a newspaper of general circulation within the City. Within ten (10) days of the date of publication of such rules and regulations, any interested person may file a request with the City Clerk that the Council review the rules and regulations so published. The rules and regulations shall be final at the expiration of the period for requesting review in the event no request for review is filed, or in the event of the filing of a request for review, when the rules and regulations have been adopted by the Council.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person having a business license under the provisions of this chapter and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force in some conspicuous part of said place of business. Every person having a license and not having a fixed place of business shall carry such license with him or her at all times while carrying on the business for which the same was granted. Every person having a license under the provisions of this chapter shall produce and exhibit the same whenever requested to do so by any police officer, any code enforcement officer, any person authorized by City to issue business licenses, or by any person being solicited. Businesses operated without an agent or employee on the premises shall post in a conspicuous place the name, address and telephone number of the person or persons to be contacted in event of an emergency.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person who is an employer and who applies for a business license or for the renewal of a business license shall provide to the License Official proof of workers compensation insurance or other proof of compliance with the provisions of Cal. Labor Code §§ 3700 et seq. No business license shall be issued to such person until the required proof is provided to the License Official.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every initial business license application shall be referred to the City Planner for review as to zoning compliance. The City Planner shall determine whether the proposed business use is a permitted use or a conditionally permitted use at the proposed business location. If the proposed business use is not a permitted use or a conditionally permitted use, then no business license will be issued for the business at the proposed location. If the proposed business use is a conditionally permitted use, then no business license shall be issued for the proposed location until after a conditional use permit has been obtained.

(§ 1, Ord. 2526, eff. April 8, 1992)

The City shall not be bound by the mistake of any officer or employee of the City in issuing a business license contrary to the terms of the zoning ordinance or any other ordinance of the City, and any such business license so issued shall be void.

(§ 1, Ord. 2526, eff. April 8, 1992)

Any business license issued pursuant to this chapter may be revoked by the City, after notice to the licensee and a hearing, when it shall appear that the business of the person to whom such business license was issued has been conducted in violation of any federal or state law, or ordinance of this City, or is being used for a business activity different from that for which the license was issued. If the business license of any person shall be so revoked, another such license shall not be granted to such person within three (3) months after the date of such revocation.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) If the License Official proposes to revoke the business license of any person, he or she shall give written notice of the proposed action to such person by personal delivery or by mail addressed to such person at the address shown on the business license. Such notice shall include a statement of the grounds for revocation, a summary of the evidence in support of the grounds insofar as that evidence is known to the License Official, the date, time and place where a hearing will be held to determine whether the business license should be revoked, which date shall be not less than fifteen (15) nor more than thirty (30) days after the notice is delivered and mailed, and the name of the appointed hearing officer.

(b) At the hearing, the hearing officer shall receive such evidence as the License Official and the person holding the business license shall submit and, in this regard, the hearing officer shall not be bound by the formal rules of evidence but may receive all evidence which is relevant to the charge stated in the notice. The person holding the business license is entitled to be heard and may be represented by counsel.

(c) The hearing officer may continue the bearing from time to time but no more thin a total of sixty (60) days. At the conclusion of the hearing, the hearing officer shall render his or her written decision, which decision shall be supported by written findings.

(d) If the decision of the hearing officer is to revoke the business license, the person holding the business license may appeal the decision to the Council within fourteen (14) days after receipt of notice of the hearing officer's decision. Appeals shall be processed and determined pursuant to the provisions of Chapter 4 of Title 1 of this Code.

(e) A decision revoking a business license shall become final on the later of:

(1) The date fifteen (15) days after notice of the hearing officer's decision is delivered to the holder of the business license, if no appeal is taken; or

(2) The date on which the Council upholds the decision of the hearing officer.

(f) After a business license has been revoked, all activity for which such license was required shall be immediately discontinued.

(g) Upon such revocation, the business license tax for the unexpired portion of the license shall be refunded.

(§ 1, Ord. 2526, eff. April 8, 1992)

The decisions of the License Official regarding the refusal to issue or renew a business license, any determination concerning business classifications or refunds, or any determination of the amount of any business license taxes, interest or penalties due may be appealed to the Council pursuant to the procedures set forth in Chapter 4 of Title 1 of this Code.

(§ 1, Ord. 2526, eff. April 8, 1992)