Chapter 5.04 — GENERAL PROVISIONS

Chapters 5.04 through 5.16 shall be known as the "license code."

(Ord. 4747 § 1.01, 1966)

Chapters 5.04 through 5.16 are enacted solely to raise revenue for municipal purposes and are not intended for regulation. All other ordinances, articles and code sections shall remain in full force and effect so far as their regulatory provisions are concerned except as to those businesses, occupations and professions licensed to do business by the state or the United States of America, or regulated by the state or the United States of America, so as to completely occupy the field of regulation.

(Ord. 4747 § 3.01, 1966)

The license collector may issue license cards and vehicle permit stickers for use in connection with any type of licensed business where such cards or stickers will aid in the enforcement of Chapters 5.04 through 5.16. The license collector may also issue identifying stickers or symbols for each vehicle, device, machine or piece of equipment used or located in the city and contributing to the measure of the annual tax or liability for the annual tax. Licensee shall furnish such information as the license collector may require to determine the number of stickers or symbols to be issued. Such stickers or symbols shall be affixed to the vehicle, device, machine or piece of equipment in such a manner as to be easily viewable. Replacements may be issued by the license collector upon receipt of sufficient proof of loss or destruction and payment of a fee established by resolution of city council for each such sticker or symbol.

(Ord. 7023 § 1, 2006: Ord. 5221 § 4, 1975; Ord. 4821 § 6, 1967: Ord. 4747 § 3.24, 1966)

Except as otherwise provided, every person engaged in business, whether or not at a fixed place of business within the city, shall pay a business license tax under Chapters 5.04 through 5.16 in an amount not to exceed $30,000.00 per year.

(Ord. 6163 § 1, 1986: Ord. 6113 § 1, 1985: Ord. 5221 § 5, 1975; Ord. 5084 § 3, 1972; Ord. 4997 § 1, 1970; Ord. 4821 § 7, 1967; Ord. 4747 § 3.25, 1966)

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring a license, license card or permit, or duplicate license or metal plate provided for in Chapters 5.04 through 5.16.

(Ord. 4747 § 5.01, 1966)

The financial information furnished or secured pursuant to Chapters 5.04 through 5.16 shall be confidential in character and shall not be subject to public inspection and shall be kept so that the contents thereof shall not be known except to persons charged with the administration of Chapters 5.04 through 5.16.

(Ord. 4747 § 5.02, 1966)

No business shall be licensed hereunder, and no business license issued shall be renewed, unless the licensee provides the license collector with a written statement containing all current and operational business telephone numbers of the licensed business, and current and operational emergency telephone numbers which will allow the public safety agency immediate contact with each owner and manager of the licensed business in the event of an emergency situation. A licensee who conducts a licensed business at his residence shall not be required to provide a current and operational emergency telephone number.

(Ord. 5598 § 1, 1983)

It shall be the duty of the license collector to enforce every provision of Chapters 5.04 through 5.16, and to act as the administrator and enforcement official who is designated to issue a compliance order or an administrative citation to enforce this chapter pursuant to Chapter 1.25 or 1.26, respectively, of this code. The chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the license collector or the city council.

(Ord. 7027 § 1, 2006: Ord. 4747 § 5.03(A), 1966)

The license collector, in the exercise of his duties hereunder, and acting through his authorized deputies or assistants, may examine all places of business in the city to ascertain compliance with Chapters 5.04 through 5.16. If an audit is required under Chapters 5.04 through 5.16, such audit shall be undertaken within 30 days at a time and place convenient to the licensee.

(Ord. 4747 § 5.03(B), 1966)

The license collector, his authorized deputies and assistants, and any police officer shall have the power and authority to enter, free of charge, at any reasonable time, any place of business required to be licensed hereunder, and demand an exhibition of its license. Any person having such license in his possession or under his control who willfully fails to exhibit the same on demand is guilty of a misdemeanor. The license collector shall cause a complaint to be filed against any person violating Chapters 5.04 through 5.16.

(Ord. 4747 § 5.03(C), 1966)

A.

Nonresidential Buildings. Every person engaged in the business of operating a nonresidential building or structure and who is, or should be licensed pursuant to Section 5.16.270 of this code shall submit the following information to the license collector on a form provided by the license collector and on the schedule set forth in subsection C of this section for each specified reporting period: the name, address and telephone number of every person leasing or renting space from the person engaged in the business of operating the nonresidential building or structure.

B.

Hospitals, Convalescent Homes and Similar Uses. Every person engaged in the business of a boarding home for the aged, hospital, sanitarium, rest home or similar accommodation who is, or should be licensed pursuant to Section 5.16.190 of this code shall submit the following information to the license collector on a form provided by the license collector and on the schedule set forth in subsection C of this section for each specified reporting period: the name, address and telephone number of every person engaged in business, including, but without limitation, physicians, at a boarding home for the aged, hospital, sanitarium, rest home or similar accommodation and who is not an employee of the boarding home for the aged, hospital, sanitarium, rest home or similar accommodation.

C.

Reporting Schedule. Every person subject to this section shall submit the required information by no later than the stated date for each reporting period, or portion thereof: January 31 of each year for the reporting period of October 1 to December 31 of the prior year; April 30 of each year for the reporting period of January 1 through March 31 of that calendar year; July 31 of each year for the reporting period of April 1 through June 30 of that calendar year and October 31 of each year for the reporting period of July 1 to September 30 of that calendar year. For the purpose of this section, the phrase "submit the information required by this section no later than the stated date" shall mean that the report is actually received in the office of the license collector by the close of business on the stated date, or, if not a business day, by the close of business on the first business day thereafter.

D.

Administrative Remedies. Violation of any of the regulations established by this section may be subject to the administrative procedures set forth in Chapters 1.25 and 1.26 of this code, including, but without limitation, civil penalties, administrative fees and other related charges, but shall not be prosecuted as a misdemeanor.

(Ord. 7026 § 1, 2006)

The amount of any license tax and penalty imposed by the provisions of Chapters 5.04 through 5.16 is deemed a debt to the city. An action on the debt may be commenced in the name of the city in any court of competent jurisdiction.

(Ord. 4747 § 5.04, 1966)

No license for any ensuing, current or unexpired license period shall knowingly be issued to any person who, at the time of making application for any license, is indebted to the city for any unpaid license tax required to be paid under the provisions of Chapters 5.04 through 5.16.

(Ord. 4747 § 5.05, 1966)

A.

Any license tax or penalty hereafter paid more than once, or hereafter illegally, erroneously or wrongfully paid or collected under Chapters 5.04 through 5.16 may be refunded by order of the legislative body of the city, provided that a claim therefor, duly verified by the person paying the tax or penalty, his attorney, duly authorized agent, guardian or his executor or administrator, has been filed with the legislative body of the city within 6 months after the date of payment of the amount sought to be refunded; the claim shall include the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reasons or grounds upon which the claim for refund is based. In no case shall any judgment be rendered for the plaintiff in any proceeding brought to enforce the payment of any claim arising hereunder if such action or proceeding is brought by any person other than the persons designated herein.

B.

Notwithstanding the provisions of subsection A, the following license taxes or penalties may be refunded by the director of finance within 6 months after the date of payment if:

Paid more than once, or illegally, erroneously, or wrongfully paid or collected under the ordinance codified herein;

The amount paid exceeds the amount due by reason of clerical error or incorrect information supplied by the taxpayer; and

In any other case where the amount to be refunded is less than $25.00.

(Ord. 5101 § 1, 1973: Ord. 4747 § 5.06, 1966)

A.

In addition to all other powers conferred upon him, the license collector shall have the power for good cause shown to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case may waive any penalty that would otherwise have accrued. He shall also have the power, with the consent of the board of directors, to compromise any claim as to amount of license tax due. Negligence of the applicant above shall not constitute sufficient cause.

B.

Where uncertainty exists regarding the interpretation of any provision of this title or its application to a specific site, the license collector shall determine the intent of the provision. Such determination shall take the form of a written license collector interpretation which constitute the precedent for all future interpretations of such section. An interpretation of the business license collector may be appealed pursuant to Section 5.10.220.

C.

The license collector may prorate the annual business license tax for any business classification to an amount equal to 33% of that classification's annual license tax when necessary to assure equitable administration of the licensing requirements. This provision is limited to situations in which the business has its principal place of business outside of the city, but conducts business in the city on an occasional basis, including but not limited to such enterprises as art and craft fairs, work on a short-term project within the city, temporary assignments, and special events.

(Ord. 6597 § 1, 1994; Ord. 6400 § 1, 1990; Ord. 4747 § 5.07, 1966)

The license tax required by Chapters 5.04 through 5.16 for the license year applicable shall be due immediately upon the adoption and the taking effect of the ordinance codified herein except as to those businesses presently licensed by the city. The license collector may, until January 1, 1967, waive any and all penalties provided for herein.

(Ord. 4747 § 5.08, 1966)

Neither the adoption of the ordinance codified in Chapters 5.04 through 5.16 nor the superseding of any portion of other city ordinances shall in any manner be construed to affect prosecution for violation of any other section of other city ordinances committed prior to the effective date of the ordinance codified in Chapters 5.04 through 5.16, 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 Chapters 5.04 through 5.16 to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Ord. 4747 § 5.09, 1966)

A.

Misdemeanors. Any person who wilfully violates any provision of Chapters 5.04 through 5.16 and is convicted of a misdemeanor shall be punished by a fine of not more than $1,000.00 or by imprisonment for a period of not more than 6 months or by both such fine and imprisonment.

B.

Infractions. Any person who violates any provision of Chapters 5.04 through 5.16 and is convicted of an infraction shall be punished by a fine of not more than $250.00. Each person convicted may be deemed guilty of a separate offense for every day during any portion of which any violation is committed or permitted.

C.

Administrative Enforcement. In addition to the penalty provisions of subsections A and B of this section, any person who violates any provision of Chapters 5.04 through 5.16 may be subject to the administrative proceedings set forth in Chapters 1.25 and 1.26 of this code, including, but without limitation, civil penalties, late payment penalties, administrative fees, and other related charges.

D.

Remedies Not Exclusive. To the maximum extent permitted by law, administrative remedies specified in this chapter are in addition to and do not supersede or limit any and all other remedies, civil or criminal. The remedies provided for herein shall be cumulative and not exclusive.

(Ord. 7027 § 2, 2006: Ord. 6113 § 2, 1985: Ord. 4747 § 5.25, 1966)