Chapter 5.04 — BUSINESS LICENSES GENERALLY

For the purpose of this chapter, unless it is plainly evident from the context that a different meaning is intended, the words and phrases used in this section shall have the meanings respectively ascribed to them by this section:

Average number of persons employed.

1. In determining the number of employees for the purpose of fixing the license tax due, the employer shall take the number of employees as herein defined, employed within the city, earning wages during pay periods nearest the fifteenth day of each month as reported to the state department of employment on forms which are used for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by 12. If the employer has been in business less than one year, he or she may use the average number of employees who will be employed by him or her during the remainder of the calendar year.

2. At the option of the licensee, the average number of persons employed daily in the applicant's business for one year for the purpose of fixing the license tax due under this chapter shall be determined by ascertaining the total number of hours of service performed by all employees in the city during the previous year and dividing the total number of hours of service thus obtained by the number of hours of service constituting a year's work of one full time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers shall be excluded.

Business. Professions, trades and occupations and all and every kind of calling, whether or not carried on for profit.

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

Fixed place of business. The premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to such business.

Gender. Whenever the masculine is used in this chapter, it shall also include the feminine and neuter.

Newly established business. A business in existence and operation for less than 3 months.

Person. 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.

Singular and plural. Whenever the singular is used in this chapter, it shall also include the plural. (Ord. 1078 §§ 1.10—1.35)

• A. There are hereby imposed upon the businesses, trades, professions, callings and

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City of Oroville, CA

BUSINESS LICENSES AND REGULATIONS

§ 5.04.020

§ 5.04.030

occupations specified in this chapter license taxes in the amounts hereinafter prescribed. No person shall transact and carry on any business, trade or profession, calling or occupation in the city without first having procured a license from the city.

• B. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or the state.

• C. No license shall be issued hereunder until all applicable regulations under other ordinances of the city have been complied with.

• (Ord. 1078 § 2.05)

• A. Licenses Generally—Contents.

  1. Every person required to have a license under the provisions of this chapter shall make application for the same to the finance officer of the city. Such application shall be a written statement upon a form provided by such finance officer and shall be written by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary to properly determine the amount of the license tax to be paid by the applicant.

  2. If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period as provided in Section 5.04.010.

• B. First License.

  1. Every person making application for a first license shall pay to the finance officer the minimum license tax for the business in which he or she is engaged.

  2. The minimum license tax thus paid shall be tentative only, and such person shall, within 30 days after the expiration of the period for which license was issued, furnish the finance officer with a sworn statement upon a form, to be provided by such finance officer, setting forth such information as may be therein required and showing, during the period of such license, the average number of employees, the number of vehicles used by such persons or the number of tables, alleys or other devices used for any games, etc., or other applicable basis. The license tax shall be ascertained and paid upon such applicable basis, credit being given for the minimum license tax previously paid.

• C. Renewal of License. In all cases, the applicant for the renewal of a license shall submit to the finance officer for his/her guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by such finance officer, written under penalty of perjury or sworn to before a person authorized to administer oaths. This form shall set forth such information concerning the type of the applicant's business and the number of employees employed therein during the preceding year or other applicable basis as may be required by the finance officer to enable him or her to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this chapter.

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City of Oroville, CA

OROVILLE CODE

§ 5.04.030

§ 5.04.050

• D. Statements Not Conclusive. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder.

• E. Information Confidential.

  1. The information furnished or secured pursuant to the provisions of this chapter shall be deemed confidential in character, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter.

2. Unless in compliance with judicial order, or as may be required for the proper administration of this chapter, the finance officer, his or her agents and employees, shall not divulge facts or information obtained in the administration hereof.

(Ord. 1078 §§ 3.05—3.25)

All licenses shall be prepared and issued by the finance officer of the city, upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following:

• A. The name of the person to whom the license is issued.

• B. The kind or kinds of business licensed thereby.

• C. The location of such business.

• D. The date of the expiration of such license.

• E. Such other information as the finance officer shall determine. (Ord. 1078 § 2.10)

• A. If any person fails to file any required statement within the time prescribed, or, if after demand therefor has been made by the finance officer, he or she fails to file a corrected statement within 15 days after notification to do so, or it appears to the satisfaction of the finance officer that a statement filed does not set forth the true facts of the business for which a license is required, the finance officer shall determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.

• B. In case such determination is made, the finance officer shall give notice of the amount so assessed by serving it personally or by depositing it in the U.S. Post Office at Oroville, California, postage prepaid, addressed to the person so assessed at the address appearing on his or her last license or application. Such person may, within 10 days after the serving or mailing of such notice, make application in writing to the finance officer for a hearing on the amount of the license tax. If such application is made, the finance officer shall give not less than 5 days' written notice, in the manner prescribed herein, to the licensee to show cause, at a time and place fixed in such notice, why such amount specified therein should not be fixed for such license. At such hearing the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the finance officer shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount

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City of Oroville, CA

BUSINESS LICENSES AND REGULATIONS

§ 5.04.050

§ 5.04.080

of such tax.

• C. If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the finance officer shall become final and conclusive.

• (Ord. 1078 § 3.30)

All license taxes due hereunder shall be paid in advance, in lawful money of the United States, at the office of the finance officer.

(Ord. 1078 § 2.15)

All license taxes due hereunder shall be due and payable, and delinquent as follows:

• A. Daily License. Due on its effective date and delinquent at 5:00 p.m. of due date.

• B. Monthly License. Due on the first day of each month for which license is sought and delinquent at 5:00 p.m. on the tenth day of the month.

• C. Quarterly License. Due on the first day of January, April, July and October. Delinquent at 5:00 p.m. on the twentieth day of the first month in which the quarterly license is due.

• D. Semiannual License. Due on the first day of January and July. Delinquent at 5:00 p.m. on the last day of the first month in which the semiannual license is due.

• E. Annual License. Due on the first day of January. Delinquent at 5:00 p.m. on January 31.

• F. Penalty. To all delinquent licenses there shall be added a penalty of 15% of the amount of the tax due for the period and an additional 15% for each month delinquent thereafter; provided, that the amount of such penalty to be added shall in no event exceed 60% of the amount of the license tax due.

• G. Investigation Fee. In all cases where as a result of the continued operation of a business or profession without a current business license, or in violation of any of the terms of the business license ordinance, an investigation is required and made by the city, there shall be added a fee as outlined in the Master Fee Schedule for such investigation as a condition to the issuance and procurement of such business license in addition to any and all other penalties provided for hereinabove.

• (Ord. 1078 § 2.20; Ord. 1124 § 1)

No proration of any license due hereunder shall be made for any portion of the period for which license is payable; except, that in the case of a first annual license, the tax may be prorated as follows:

• A. If application is made during the quarter beginning January 1, 100% of such fee shall be paid.

• B. If application is made during the quarter beginning April 1, 75% of such fee shall be paid.

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City of Oroville, CA

OROVILLE CODE

§ 5.04.080

§ 5.04.130

• C. If application is made during the quarter beginning July 1, 50% of such fee shall be paid.

• D. If application is made during the quarter beginning October 1, 25% of such fee shall be paid.

• (Ord. 1078 § 2.25)

No license shall be issued for a period of more than 12 months. No license shall be issued for any period extending beyond the 31st day of December except as provided in this chapter. All semiannual licenses shall expire either on June 30th or December 31st. (Ord. 1078 § 2.30)

No greater or lesser amount of money shall be charged or received for any license tax than provided for in this chapter, and no license shall be sold or issued for any period of time other than provided for in this chapter; provided, that this section shall not refer to such penalties as are herein provided for.

(Ord. 1078 § 2.35)

Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. (Ord. 1078 § 2.40)

• A. If 2 or more businesses are conducted on the same premises by the same person and such businesses are subject to the employee tax under more than one section, only one license shall be required, based upon the total number of employees employed at such location and under that section which applies to the principal business conducted at the location.

• B. If any person is conducting 2 or more businesses at the same location, which businesses are subject to license tax in flat amounts, the license will be computed by taking the highest license applicable to one of such businesses and adding to it 50% of the license taxes applicable to each of the other businesses.

• C. If any person is conducting 2 or more businesses at the same location and if one such business is subject to the employee tax and the other businesses are subject to tax on flat amounts, then separate licenses must be obtained but total license for the flat amounts shall be based upon the highest license, plus 50% of the additional licenses.

• (Ord. 1078 § 2.45)

Duplicate licenses may be issued by the finance officer to replace any license previously issued

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City of Oroville, CA

BUSINESS LICENSES AND REGULATIONS

§ 5.04.130

§ 5.04.170

which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact and at the time of filing such affidavit paying to the finance officer the sum outlined in the Master Fee Schedule.

(Ord. 1078 § 2.50)

All licenses must be kept and posted in the following manner:

• A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

• B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his or her person at all times while transacting and carrying on such business.

• C. Any licensee to whom a license has been issued, which license is determined by the number of vehicles used by such licensee in the conduct of his or her business in this city, shall prominently display within each such vehicle a sticker, device, sign or license facsimile used by the finance officer for identifying such business.

• (Ord. 1078 § 2.60)

No license issued pursuant to this chapter shall be transferred; except, that when a licensee transfers his or her business from one location to another in the city, the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments herein authorized may be obtained upon application therefor to the finance officer and the payment of the sum outlined in the Master Fee Schedule. (Ord. 1078 § 2.55)

No refunds will be made on any amount paid as a license tax, except in case of an error on the part of the city in the determination of the amount of the license tax, in the event of double payment for a license or in case of an illegally collected license tax. (Ord. 1078 § 2.65)

• A. Vehicles. Upon the issuance of a license, the finance officer shall deliver to the licensee one sticker, emblem, device, sign or license facsimile for each vehicle used by the licensee in the conduct of his or her business.

• B. Coin and Vending Machines. Upon the issuance of a license, the finance officer shall deliver to the licensee one sticker for each coin or vending machine used by the licensee in the conduct of his or her business, which sticker shall be attached in a conspicuous place on such machine.

• C. Contents, Form, Etc. Each such sticker shall have thereon the words "OROVILLE, CALIFORNIA" or any abbreviation thereof, the current year and shall be in such form and

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City of Oroville, CA

OROVILLE CODE

§ 5.04.170

§ 5.04.190

color and contain such other information as the finance officer shall determine.

• D. Substitute Vehicles. Additional stickers, emblems, devices, signs or license facsimile may be issued by the finance officer for substitute or alternate vehicles if the licensee applies in writing to the finance officer setting forth that such substitute or alternate vehicles will not be used in the city on days when the regular vehicle or vehicles will be used in the city.

• (Ord. 1078 §§ 4.05—4.20)

The following are exempted from the payment of a license tax under this chapter:

• A. Any charitable institution, organization or association organized and conducted for charitable purposes only and any business paying a franchise tax to the city. This exemption shall not apply to promoters employed by charitable organizations.

• B. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any derived therefrom, are to be used solely for charitable or benevolent purposes and not for private gain or for the private gain of any person in whole or in part.

• C. Any religious, fraternal, educational, military, state, county or municipal organization or association conducting any business which is open to members thereof only and not open to the public.

• D. Any religious, fraternal, educational, military, state, county or municipal organization or association conducting or staging any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person.

• E. Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce.

• F. Any honorably discharged or honorably relieved soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state, distributing circulars or hawking, peddling or vending any goods, wares or merchandise owned by him or her, except spiritous, malt, vinous or other intoxicating liquor.

• G. Any natural person of 16 years of age or less and whose annual gross receipts from any and all business are $500.00 or less.

• (Ord. 1078 § 6.05)

• A. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:

  1. Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivision 1(a) of the State Constitution.

  2. Insurance companies and associations to the extent that a city may not levy a license

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City of Oroville, CA

BUSINESS LICENSES AND REGULATIONS

§ 5.04.190

§ 5.04.220

tax upon them under the provisions of Article XIII, Section 14 4/5 of the State Constitution.

3. Any person whom the city is not authorized to license under any law or Constitution of the United States or this state.

• B. The finance officer may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section which statement shall set forth all facts upon which the exclusion is claimed.

• (Ord. 1078 § 6.10)

• A. Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him or her shall make application therefor upon forms prescribed by the finance officer and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this chapter, the finance officer, upon the applicant complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license tax is exempt.

• B. The finance officer may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in Sections 5.04.050 and 5.04.210 for determination of a disputed tax.

• (Ord. 1078 §§ 6.15, 6.20)

• A. Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the city council by filing a notice of appeal with the finance officer within 15 days of such decision. The council shall fix a time and place for hearing such appeal and the finance officer shall give notice in writing to such person of the time and place of hearing by serving it personally or by depositing it in the U.S. Post Office at Oroville, California, postage prepaid, addressed to such person at the address appearing on his or her last license or application. The findings of the city council shall be final and conclusive and shall be served upon the applicant in the manner prescribed above for service of notice of hearing.

• B. The amount of any license tax finally determined as provided in this section or Section 5.04.050 shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due thereon; provided, that if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency.

• (Ord. 1078 § 3.35)

Any person required to pay a license tax for transacting and carrying on any business under this

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City of Oroville, CA

OROVILLE CODE

§ 5.04.220

§ 5.04.280

chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other provision of this Code or other ordinance of the city, but shall remain subject to the regulatory provisions of such other provision of this Code or other ordinance. This section shall not apply to inspection or permit fees. (Ord. 1078 § 7.05)

Neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited and all rights and obligations thereunto appertaining shall continue in full force and effect. (Ord. 1078 § 7.10)

Any person who on the effective date of this chapter has a valid unexpired license for any business issued by the city under the provisions of any ordinance heretofore enacted shall receive credit on the amount of the license tax imposed by this chapter for a pro rata of the license tax previously paid, based upon the unexpired portion of the period for which such previous license was issued. In the event that the pro rata credit for an unexpired license is greater than the license tax required by this chapter, then the amount of the license tax under this chapter shall be the amount of the credit for the unexpired license fee or fees paid under each other ordinance or ordinances. (Ord. 1078 § 7.15)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured 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 tax and penalties imposed on such business. (Ord. 1078 § 7.20)

All remedies prescribed hereunder shall be cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing this chapter. (Ord. 1078 § 7.25)

In no case shall any mistake by the city in stating the amount of a license tax prevent or prejudice the collecting by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this chapter.

(Ord. 1078 § 7.30)

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City of Oroville, CA

BUSINESS LICENSES AND REGULATIONS

§ 5.04.280

§ 5.04.300

In any action brought under or arising out of any of the provisions of this chapter, or of any ordinance imposing a license tax, the fact that a party thereto represented him or herself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license for such business. (Ord. 1078 § 7.35)

For the purpose of this chapter, the finance officer, his or her deputies and authorized agents, are authorized to administer oaths.

(Ord. 1078 § 7.40)

• A. It shall be the duty of the finance officer, his or her deputy, agents or employees, and they and each of them are hereby directed, to enforce all of the provisions of this chapter. Each department of the city which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such a permit.

• B. The finance officer in the exercise of the duties imposed upon him or her hereunder and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

• (Ord. 1078 § 7.45)

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City of Oroville, CA § 5.06.010

BUSINESS LICENSES AND REGULATIONS

§ 5.06.020