Chapter 110 — GENERAL BUSINESS LICENSES

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

LICENSE or LICENSEE. These terms shall mean and include the words “permit” or “permittee”, or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of this code or other laws or ordinances.

PREMISES. Means and includes all lands, structures or places, and the equipment and appurtenances connected or used therewith in any business, and any personal property which is either affixed to, or is otherwise used in connection with, any such business conducted on such premises. ('65 Code, § 3-1.101) (Ord. 810, passed - - )

No person shall engage in any business liable to a license fee pursuant to the provisions of this chapter without having secured a proper license as prescribed in this chapter and without complying with all the regulations of such business as set forth in this chapter.

('65 Code, § 3-1.102) (Ord. 810, passed - - ) Penalty, see § 10.99

Any provision of this title relating to the imposition or collection of a fee for the privilege of engaging in business is a revenue provision solely and is not intended for regulatory purposes.

('65 Code, § 3-1.102.1) (Ord. 107-C.S., passed - - )

No license shall be issued to engage in any business where the provisions of this chapter, or any other law of the city, require a permit to be obtained as a prerequisite to engaging in such business until the permit has been obtained. Any license issued in violation of the provisions of this section shall be void. ('65 Code, § 3-1.103) (Ord. 810, passed - - ) Penalty, see § 10.99

Where any provision of this code of ordinances, or other law of the city, requires a permit to be obtained as a prerequisite to the issuance of a license to engage in any business, and such provision or other law does not set forth the fee to be paid for an investigation into the character, reputation, record or ability of the applicant, a fee established by Council resolution shall be charged for such investigation, and the full amount shall be retained by the city, whether such permit shall be granted or denied. ('65 Code, § 3-1.104) (Ord. 810, passed - - ; Am. Ord. 107-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

All licenses shall be prepared and issued by the Finance Director. Each license shall state upon its face the following information:

(A) The person to whom issued; (B) The kind of business licensed thereby; (C) The location of such business; (D) The expiration date of such license; and

(E) Such other information as shall be deemed necessary by the Finance Director unless otherwise provided in this chapter. ('65 Code, § 3-1.105) (Ord. 810, passed - - )

The duration of any license issued pursuant to the provisions of this code shall be limited as follows:

(A) Annual. If the license fee is an annual license fee, the license shall expire on December 31 following the issuance of the license.

(B) Daily. If the license fee is a daily license fee, the license shall expire at midnight of the day on which the license was issued.

(C) Other. All license fees which apply to business categories not falling within the provisions of this section shall be governed by the specific expiration dates set forth in the applicable sections of this chapter.

('65 Code, § 3-1.106) (Ord. 810, passed - - )

No license for any ensuing, current or unexpired license period shall knowingly be issued to any person who, at the time of making an application for any license, is indebted to the city for any unpaid license fee required to be paid pursuant to the provisions of this chapter. ('65 Code, § 3-1.107) (Ord. 810, passed - - )

No license issued pursuant to the provisions of this code shall be transferable; provided, however, where a license is issued authorizing a person to conduct a business at a particular place, such licensee, upon an application therefor and paying a fee established by Council resolution, may have the license previously issued amended so as to authorize the conduct of such business at another location.

('65 Code, § 3-1.108) (Ord. 810, passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - ) Penalty, see § 10.99

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

(A) Fixed places of business. Any licensee transacting and carrying on a 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) No fixed place of business. Any licensee transacting and carrying on business, but not operating in a fixed place of business in the city, shall keep the license upon his person at all times while transacting and carrying on such business within the city.

(C) Motor vehicles. Any licensee using a motor vehicle in connection with his business shall have affixed to the rear of such motor vehicle in a conspicuous place, an identifying sticker, to be furnished by the city, showing that a license has been issued; provided, however, compliance with the provisions of this division may be waived by the Finance Director where licensees operate ten or more vehicles within the city.

('65 Code, § 3-1.109) (Ord. 810, passed - - ) Penalty, see § 10.99

A duplicate license may be issued by the Finance Director to replace any license previously issued which has been lost or destroyed upon the filing of an affidavit by the licensee to such fact. The licensee shall pay to the Finance Director a fee, in an amount set by Council, at the time of filing such affidavit. ('65 Code, § 3-1.110) (Ord. 810, passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

(A) Business exempt by state or federal laws. The provisions of this chapter shall not be deemed or construed to apply to any person transacting and carrying on any business exempt, by virtue of the Constitution or applicable statutes of the United States or of the state, from the payment of such fees as are set forth in this chapter. (B) Interstate commerce.

(1) Applications. None of the license fees provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license fee is believed a licensee, or an applicant for a license, to place an undue burden upon such commerce, he may apply to the Finance Director for an adjustment of the fee so that it shall not be discriminatory or unreasonable as to such commerce. The application may be made before, at, or within six months after payment of the prescribed license fee. The applicant, by affidavit and supporting testimony, shall show his method of business and the gross volume, or estimated gross volume, of business; an estimate of, or its actual allocation as between interstate and intrastate business; and such other information as the Finance Director may deem necessary in order to determine the extent, if any, of such undue burden on such commerce.

(2) Amount of fee. The Finance Director shall then cause an investigation to be made and, after having obtained the written opinion of the City Attorney, shall fix as the license fee for the applicant an amount which is reasonable and nondiscriminatory or, if the license fee has already been paid shall order a refund of the amount over and above the license fee so fixed. In fixing the license fee to be charged, the Finance Director shall have the power to base the license fee upon a percentage of gross receipts, or any measure which will assure that the license fee assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license fee set forth in this chapter. Should the Finance Director determine the gross receipts measure of the license fee to be the proper basis, he may require the applicant to submit, either at the time of the termination of the applicant's business in the city or at the end of each three month period, a sworn statement of the gross receipts and pay the amount of license fee therefor; provided, however, no additional license fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license fee set forth in this chapter.

either at the time of the termination of the applicant's business in the city or at the end of each three month period, a sworn statement of the gross receipts and pay the amount of license fee therefor; provided, however, no additional license fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license fee set forth in this chapter.

(C) Charitable and nonprofit activities. The provisions of this title shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupation, event or activity from any institution or organization which is conducted, managed or carried on for the benefit of charitable, philanthropic, educational or religious purposes provided convincing evidence is furnished to the Finance Director which establishes that not less than 75% of the gross receipts derived from such business, occupation, event or activity will be devoted to charitable, philanthropic, educational or religious purposes. The provisions of this section shall not be deemed to exempt any such institution or organization from complying with any other provisions of this code requiring a permit from the city.

(D) Verified statements; filing. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Finance Director stating the facts upon which such exemption is claimed.

(E) Issuance of exempt licenses. The Finance Director shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption pursuant to the provisions of this section without payment to the city of the license fee set forth in this chapter.

(F) Revocation of exempt licenses. The Finance Director, after giving notice and a reasonable opportunity for a hearing to the licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption provided for in this section. ('65 Code, § 3-1.111) (Ord. 810, passed - - ; Am. Ord. 107-C.S., passed - - )

Any license or permit granted or issued pursuant to the provisions of this code may be suspended or revoked at any time:

(A) For a material false statement contained in the application;

(B) For failure to comply with any regulatory provisions contained in the statutes of the state or the laws of the city regulating such business;

(C) For failure to operate such business in an orderly and businesslike manner in compliance with such orders, rules and regulations as may be applicable thereto pursuant to the provisions of this code or statutes of the state; or

(D) For conducting such business in an illegal, improper or disorderly manner or in a manner which endangers the public health, safety, or welfare. ('65 Code, § 3-1.112) (Ord. 810, passed - - )

(A) Authority of the Finance Director. The Finance Director, after giving the licensee five days notice of the grounds for suspension or revocation, the time and place of the hearing, and requiring him to show cause why his license should not be revoked, may suspend or revoke any one or more of the licenses held by such licensee. Within five days after his decision, the Finance Director shall notify the licensee thereof.

(B) Appeals. Any person aggrieved by the decision of the Finance Director may appeal therefrom to the Council in the manner provided in § 110.15 of this subchapter.

(C) Failure to appeal. In the event no appeal is taken by the licensee, the decision of the Finance Director suspending or revoking such license shall become final and conclusive on the expiration of 15 days after notification by the Finance Director of such suspension or revocation. ('65 Code, § 3-1.113) (Ord. 810, passed - - )

(A) Filing. Any person aggrieved by any decision of the Finance Director or of any other officer of the city made pursuant to the provisions of this chapter may appeal therefrom to the Council within 10 days after notice thereof by filing with the City Clerk a written notice of appeal, briefly stating in such notice the grounds relied upon for appeal.

(B) Hearing. If such appeal is made within the time prescribed, the City Clerk shall cause the matter to be set for hearing before the Council within 30 days from the date of receipt of such notice of appeal, giving the appellant not less than ten days notice in writing of the time and place of the hearing.

(C) Findings; notice. The findings and determinations of the Council at such hearing shall be final and conclusive, and, within three days after such findings and determinations are made, the City Clerk shall give notice thereof to the appellant.

(D) Failure to appeal. In the event no appeal is taken by the permittee, the decision of the Finance Director shall become final and conclusive on expiration of the time fixed for appeal in division (A) of this section.

('65 Code, § 3-1.114) (Ord. 810, passed - - )

The amount of any license fee and penalty 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 license fee and penalties.

('65 Code, § 3-1.115) (Ord. 810, passed - - )

The payment of a license fee required by the provisions of this code, and its acceptance by the city, and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of this code and all other applicable laws; nor shall such licensee carry on any business in any building or on any premises designated in such license in the event such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.

('65 Code, § 3-1.116) (Ord. 810, passed - - ) Penalty, see § 10.99

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the licenses or permits provided for in this chapter. ('65 Code, § 3-1.117) (Ord. 810, passed - - ) Penalty, see § 10.99

Any person engaging in any business without first obtaining a license to conduct such business shall, in addition to the license fee, pay a penalty in amount to be set by Council resolution.

The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve the person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter shall be cumulative, and the use of any one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

('65 Code, § 3-1.118) (Ord. 810, passed - - )

FISCAL PROVISIONS

For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

AVERAGE NUMBER OF PERSONS EMPLOYED. The average number of persons employed daily in the applicant's business for one year which shall be determined by ascertaining the total number of hours of service performed by the applicant's 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. All professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

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

GROSS RECEIPTS. The total amount of the sales price of all sales of materials, goods, wares or merchandise, and/or the total amount of commission or other remuneration charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit is allowed, whether or not such act or service is done as a part of, or in connection with, the sales of materials, goods, wares or merchandise. Included in GROSS RECEIPTS shall be receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, receipts of agents, brokers or trustees received as commissions or fees earned, or charges of any nature made, or compensation of any nature received for the performance of any services as agent, broker or trustee, or profits received when such agent, broker or trustee participates as a principal in any transaction. The following shall be excluded from GROSS RECEIPTS :

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

• (2) The value of property accepted as part of the purchase price for subsequent resale;

• (3) Any taxes collected which are separately stated and collected for and paid to a governmental agency;

(4) Such part of the sales price of property returned by the purchaser upon recision of the contract of sale as is refunded either in cash or by credit;

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

• (6) Collections for others where the business is acting as an agent or trustee to the extent that payments are made to those for whom collected;

(7) Sales of real estate by an agent or sales of commodities by a commission broker except that portion of the sale which represents commissions or other income to the agent or broker; and

(8) The amount of gross receipts which has been the measure of a license tax paid to any other city.

HOTEL or ROOMING HOUSE. Any lodging house, hotel, rooming house, dormitory or public or private club containing six or more guest rooms, and which is occupied, or is intended or designed for occupancy, by four or more guests, whether the rent is paid in money, goods, labor or otherwise, and which is maintained, advertised or held out to the public as a place where sleeping or rooming accommodations are furnished to the whole or any part of the public, whether with or without meals.

PERSON. All domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts businesses or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.

PUBLIC UTILITY. Any person furnishing the public with communications, water, light, gas, heat, power or other public utility or service subject to regulation by the Public Utilities Commission of the state.

RENTAL UNIT. A building or portion of a building which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied, as the home or residence of persons living independently of each other.

('65 Code, § 3-1.201) (Ord. 810, passed - - )

The provisions of this chapter are enacted solely to raise revenue for municipal purposes and are not intended for regulation. All other laws and provisions of this code 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. ('65 Code, § 3-1.202) (Ord. 810, passed - - )

Persons required to pay a license fee for transacting and carrying on any business or profession pursuant to the provisions of this chapter shall not be relieved from the payment of any license fee or permit fee for the privilege of doing such business legally required pursuant to any other provision of this code except as specifically exempted in this chapter. ('65 Code, § 3-1.203) (Ord. 810, passed - - )

(A) There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license fees in the amounts prescribed in §§ 110.60 et seq. of this chapter. No person shall transact or carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so or without complying with any and all applicable provisions of this chapter.

(B) The provisions of 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 of the state.

(C) Persons not required to obtain a license prior to doing business within the city because of conflicts with applicable statutes or constitutional provisions of the United States or of the state shall not be liable for payment of the fees imposed by the provisions of this chapter.

(D) Persons not required to obtain a business license for conducting business within the city shall include entertainers located outside the city boundary hired solely by the city for city sponsored events and any Community Services recreation program individual instructors, coaches, and/or referees.

(E) No license shall be issued pursuant to the provisions of this chapter until all applicable regulations of other portions of this code or of other laws have been complied with. ('65 Code, § 3-1.205) (Ord. 810, passed - - ; Am. Ord. 654, passed 10-1-19) Penalty, see § 10.99

A separate license shall be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location. Each such license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, however, warehouses and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided, further, any individual conducting several businesses at one location may obtain a license for the principal business and include all others therein, in which event the license fee shall be based on the classification and schedule applicable to the principal business. ('65 Code, § 3-1.206) (Ord. 810, passed - - ) Penalty, see § 10.99

(A) The first business license issued to any person shall be prorated from the first day of the quarter year in which applied for and shall expire on the December 31 of that year, and the amount of the license fee shall be prorated in the same manner. Thereafter, the license of such applicant shall be renewed on a calendar year basis.

(B) A business license issued to an itinerant vendor whose principal place of business is outside the city boundary and is engaging in the selling of food, services, and/or merchandise at a city sponsored event shall be prorated to one-quarter of applicable fee. Said license shall be valid for one calendar quarter and not subject to automatic renewal. ('65 Code, § 3-1.207) (Ord. 810, passed - - ; Am. Ord. 883, passed - - ; Am. Ord. 654, passed 10-1-19)

(A) Application; form. Any person making an application for a license for a newly established business shall furnish to the Finance Director, for his guidance in ascertaining the amount of license fees to be paid by the applicant, a signed written statement upon a form provided by the Finance Director, setting forth such information as may be therein required and as may be necessary to determine the amount of the license fees to be paid by the applicant.

(B) Determination of fees. If the amount of the license fees to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for the period to be covered by the license to be issued. If the amount of the license is to be measured by the average number of employees, the applicant shall estimate the average number of persons employed for the period to be covered by the license to be issued. Such estimates, if accepted by the Finance Director as reasonable, shall be used in determining the amount of the license fee to be paid by the applicant; provided, however, the amount of the license fees so determined shall be tentative only. Such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the Finance Director information showing the gross receipts or average number of persons employed during the period of such license. The license fees for such period shall be finally ascertained and paid in the manner set forth in § 110.37 for ascertaining and paying renewal license fees for other businesses after deducting from the payment found to be due the amount paid at the time such first license was issued.

(C) Issuance. The Finance Director shall not issue to any such person a license for the same or any other business until such person shall have furnished to him the written statement and paid the license fee as required.

('65 Code, § 3-1.208) (Ord. 810, passed - - )

In all cases the applicant for the renewal of a license shall submit to the Finance Director, for his guidance in ascertaining the amount of the license fee to be paid by the applicant, a written statement upon a form to be provided by the Finance Director, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth the amount of gross receipts from the operation of the applicant's business during the preceding year or, in the case of those businesses paying according to the number of employees, the average number of persons employed during the preceding year.

('65 Code, § 3-1.209) (Ord. 810, passed - - )

(A) 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 sums as are actually due and payable pursuant to the provisions of this chapter. Such statement, and each of the several items therein contained, shall be subject to audit and verification by the Finance Director, his assistants or authorized employees of the city, who are hereby authorized to examine, audit and inspect such financial books and records of any licensee, or applicant for a license, as may be necessary to verify or ascertain the amount of license fee due in the specific classification, but such examination, audit or inspection may be made only on specific authorization of the Council.

(B) All licensees, applicants for licenses and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purposes and under the conditions set forth in division (A) of this section.

('65 Code, § 3-1.210) (Ord. 810, passed - - ) Penalty, see § 10.99

The information concerning gross receipts furnished or secured pursuant to the provisions of this chapter shall be confidential in character and shall not be subject to public inspection. Such information shall be kept so that the contents thereof shall not be known except to the persons charged with the administration of the provisions of this chapter. ('65 Code, § 3-1.211) (Ord. 810, passed - - ) Penalty, see § 10.99

(A) Determination of fees. If any person shall fail to file any required statement within the time prescribed, or if, after demand therefor made by the Finance Director, any person shall fail to file a corrected statement, the Finance Director may determine the amount of license fees due from such person by means of such information as he may be able to obtain.

(B) Notice. If such a determination is made, the Finance Director shall issue a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office, postage prepaid, addressed to the person so assessed at his last known address.

(C) Appeals. Such person may, within 15 days after the mailing or serving of such notice, appeal such determination to the Council in the manner provided in § 110.15 of this chapter.

('65 Code, § 3-1.212) (Ord. 810, passed - - )

(A) Determination an administrative function. The determination of which business, or type or class of business, a licensee or applicant for a license is engaged in, or is about to engage in, or the determination of the average number of persons employed for computation of the fees to be paid by businesses or persons in Classification A of §§ 110.60 et seq., shall be an administrative function of the Finance Director.

(B) Reclassifications. In the event a licensee or an applicant for a license believes his individual business is not assigned to the proper classification because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the Finance Director for a reclassification. Such application shall contain such information as the Finance Director may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The Finance Director shall conduct an investigation and shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation.

(C) Reclassifications; notice. The Finance Director shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office, postage prepaid, addressed to the applicant at his last known address.

(D) Appeals. The applicant may, within 15 days after the mailing or serving of such notice, appeal such action to the Council in the manner provided in § 110.15 of this chapter. ('65 Code, § 3-1.213) (Ord. 810, passed - - )

For failure to pay a license fee when due, the Finance Director shall add a penalty fee in the amount of 50% of the license fee for the first month of delinquency and a penalty of 10% of the license fee for each month thereafter until the license fee is paid. Such penalties shall be assessed on the last day of each month in which the fee is not paid after it has become due.

('65 Code, § 3-1.214) (Ord. 810, passed - - ; Am. Ord. 107-C.S., passed - - ) Penalty, see § 10.99

Any license issued pursuant to the provisions of this subchapter may be revoked by the Finance Director upon the failure of the licensee to pay the charges imposed by this chapter or to file reports as required by the provisions of this chapter within 60 days after such charges or reports become delinquent. ('65 Code, § 3-1.216) (Ord. 810, passed - - )

In addition to all other powers conferred upon him, the Finance Director 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, to waive any penalty which would otherwise have accrued, and shall have the further power, with the consent of the Council,

to compromise any claim as to the amount of the license fees due. Negligence on the part of the applicant shall not be sufficient cause. ('65 Code, § 3-1.218) (Ord. 810, passed - - )

The Finance Director, in the exercise of the duties imposed upon him by the provisions of this chapter, and acting through his 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; provided, however, if an audit is directed pursuant to the provisions of § 110.38 of this subchapter, such audit shall be undertaken within 30 days but at a time and place convenient to the licensee to be audited. ('65 Code, § 3-1.219) (Ord. 810, passed - - )

It shall be the duty of the Finance Director to enforce each and all of the provisions of this chapter, and the Police Chief shall render such assistance in such enforcement as may, from time to time, be required by the Finance Director or the Council.

('65 Code, § 3-1.220) (Ord. 810, passed - - )

The Finance Director, and each of his assistants, and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required by the provisions of this chapter to be licensed and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued in his possession or under his control, and who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor. It shall be the duty of the Finance Director, and each of his assistants, to cause a complaint to be filed against all persons found to be violating the provisions of this chapter.

('65 Code, § 3-1.221) (Ord. 810, passed - - ) Penalty, see § 10.99

CLASSIFICATIONS AND FEES

Every person who engages in business, whether or not at a fixed place of business within the city, shall pay a license fee, not to exceed $1,050 per year, based upon the annual gross receipts, the average number of employees, or other bases upon which to estimate the license fees owing for the ensuing classifications established by the provisions of this chapter.

('65 Code, § 3-1.301) (Ord. 810, passed - - ; Am. Ord. 107-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - ) Penalty, see § 10.99

All persons in Classification "A" shall pay an annual business license fee in the amount of $75 for the first person employed, which shall include the manager, principal employer, one partner or owner, plus $9 for each additional partner, owner or employee. Classification "A" shall consist of the following:

• (A) Manufacturing, processing and wholesaling. Any person engaging in the business of manufacturing, processing or wholesaling;

• (B) Retail businesses. The following, and other similar business or persons not listed, maintaining an established business in the city and selling tangible personal property at retail or conducting a business of a retail nature;

• (1) Appliance stores, gas and electric;

• (2) Automobiles, new and used;

• (3) Automobiles, accessories;

• (4) Automobile service stations and garages;

• (5) Bakeries;

• (6) Clothing stores;

• (7) Coffee, tea and extracts;

• (8) Department stores;

• (9) Drugstores;

• (10) Dry goods;

• (11) Electrical supplies and appliances;

• (12) Feed and fuel;

• (13) Fish and poultry;

• (14) Five and ten and variety stores;

• (15) Florists and nurseries;

• (16) Fruit and vegetable stands;

• (17) Furniture;

• (18) Furnishings;

• (19) General merchandise;

• (20) Gift and novelty shops;

• (21) Groceries and meats;

• (22) Hardware, paint and appliances;

• (23) Jewelry stores and repairs;

• (24) Laundries;

• (25) Lumber and building materials;

• (26) Motion picture theaters and drive-ins;

• (27) Musical instruments;

• (28) Newspapers;

• (29) Paint stores;

• (30) Pet shops, pet food and pet supplies;

• (31) Photographers; (32) Plumbing supplies and appliances; (33) Printing; (34) Public dance halls; (35) Shoe stores; (36) Skating rinks; (37) Sporting goods; (38) Stationery and office equipment; and

• (39) Supplies and equipment.

(C) Services. The following, and other similar businesses or persons not listed, which are considered to be of a service nature;

• (1) Advertising and advertising agencies (excluding billboards); (2) Accountants (excluding certified public accountants) and auditors;

• (3) Artists;

• (4) Auto washing;

• (5) Auto rentals;

• (6) Auto parking lots;

• (7) Barber shops;

• (8) Beauty parlors;

(9) Dancing academies and schools;

(10) Dressmaking and tailoring;

(11) Gardeners (excluding landscaping);

(12) Gymnasiums and health studios;

(13) Hospitals (all types); (14) Interior decorators;

(15) Laboratories (all types);

(16) Musical instructors and schools;

(17) Newspapers and newspaper distributors;

(18) Nursery day schools;

• (19) Printing establishments;

(20) Public stenographers, mimeographing and multigraphing;

(21) Repair services;

(22) Massage establishments; and

(23) Out-call massage services.

(D) Cafes and restaurants. Cafes, restaurants, drive-in cafes, ice cream parlors and any similar place of business preparing and serving food, beverages or refreshments for consumption on the premises; and

(E) Real estate businesses. Any person engaged in the real estate business as a real estate broker, real estate salesperson, realtor, business opportunity broker or salesperson or licensee, or mineral or oil and gas broker, salesperson or licensee, as defined by the Real Estate Law, Cal. Bus. & Prof. Code §§ 10000 et seq. , and having an office or place of business in the city; provided, however, any such person who sells or offers to sell, lease or rent real property located in the city, business opportunity contracts or mineral or oil and gas leases pertaining to any real property located in the city, while not having an office or place of business in the city, shall pay a business license fee of $40 per year. ('65 Code, § 3-1.302) (Ord. 810, passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 275-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

(F) Closing-out sales. Except as provided in § 124.018, a license fee in an amount established by Council resolution for each and every day such sale is to be conducted shall be paid to the Finance Director prior to obtaining the permit required by the provisions of § 124.016.

('65 Code, § 5-7.03) (Ord. 657, passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 654, passed 10-1-19)

(A) All persons in Classification "B" shall pay an annual business license fee in the amount of $105 for the first person employed, which shall include the manager, principal employee, one partner or owner. A business license fee of $60 shall be paid for each additional manager, employee, partner or owner included in Classification "B." A business license fee of $15 shall be paid for each additional manager, employee, partner, or owner not included in Classification "B."

(B) Classification “B” shall consist of the following, and other similar callings or persons not listed, considered to be of a professional nature: (1) Architects;

(2) Attorneys;

(3) Chiropodists; (4) Certified public accounts; (5) Chiropractors; (6) Dentists;

(7) Engineers (all types);

(8) Embalmers, funeral directors and morticians;

(9) Oculists and opticians;

• (10) Optometrists;

• (11) Osteopaths; and

(12) Physicians and surgeons.

('65 Code, § 3-1.303) (Ord. 810, passed - - ; Am. Ord. 860, passed - - ; Am. Ord. 107-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - ; Am. Ord. 654, passed 10-1-19)

§ 110.63 CLASSIFICATION E: AMUSEMENTS AND LAUNDROMATS.

(A) Bowling lanes. Persons engaging in the business of bowling lanes shall pay an annual business license fee in the amount of $15 per lane per year, or portion thereof, but not to exceed a total license fee in the amount of $375.

(B) Circuses, tent shows and carnivals.

(1) Council permission required. It shall be unlawful for any person to engage in, conduct, manage or carry on any circus, tent show or any other kind of exhibition or performance without first securing a permit from the Council and paying the license fees set forth in this division (B).

(2) Circuses, trained animal shows and sideshows. Every person exhibiting a circus, or a trained animal show not exhibited as a part of the circus, shall pay a license fee in the amount of $75 per day and for each sideshow not included as a part of a circus or trained animal show, $15 per day.

(3) Traveling theatrical performances. Every person carrying on any traveling theatrical performance under, or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or a concert, shall pay a license fee in the amount of $30 for the first day and $15 for each additional day.

(4) Carnivals. Every person carrying on any carnival or other similar exhibition consisting of five or less concessions shall pay a license fee in the amount of $75 for the first day and $30 for each additional day.

(5) Amusement rides. Every person carrying on a merry-go-round, circular swing, roller coaster, Ferris wheel or other similar device for each such ride, swing or coaster; provided, however, the Council hereby reserves the right to waive the license fee for any carnival, circus, or ride whenever the receipts therefrom will be appropriated to any religious, benevolent, or civic purpose within the city. The amount of the license fee shall be $15 per ride.

round, circular swing, roller coaster, Ferris wheel or other similar device for each such ride, swing or coaster; provided, however, the Council hereby reserves the right to waive the license fee for any carnival, circus, or ride whenever the receipts therefrom will be appropriated to any religious, benevolent, or civic purpose within the city. The amount of the license fee shall be $15 per ride.

(C) Coin-operated machines; vending machines. Every individual or firm whose business is limited exclusively to renting, leasing or operating coin-operated vending machines shall pay a tax based on 6% of the entire gross receipts directly attributable to the business activities conducted within the city, and no minimum license tax shall be imposed upon any business location, nor shall such license tax be measured by the number of business locations or machines of the taxpayer within the city. The city may demand an audit of any such licensee and require him to submit a copy of the State Sales and Use Tax Returns filed relative to such machines, and a copy of any other tax statement filed with any government entity by him or by any other individual or firm owning, renting, leasing or operating such machines, disclosing the gross receipts received from owning, renting, leasing or operating such machines.

(D) Dances. There shall be an additional license fee in the amount of $180 per year, or portion thereof, for public dancing in any establishment where dancing is incidental to any other business which is licensed.

(E) Launderettes, laundromats and wet washes. Every person engaging in the business of conducting or operating a launderette, laundromat, wet wash or similar business where the public is permitted to enter to wash and dry clothes or other materials in individual machines, whether a charge is made through a coin-operated slot or on a flat fee basis, shall pay a business license fee based upon the average number of persons employed and the number of individual machines, counted collectively, that is, each machine shall be counted as an employee, on the following schedule: For the first person and/or machine, which shall include the principal partner or owner, $45, plus $.75 for each additional partner, principal, employee, or machine.

(F) Games of skill and science.

(1) For every person who is an owner, lessor, or other person having an interest in such machine or the profits thereof and who does not have a fixed place of business in the city, but who does business in the placing, installation, maintenance, or servicing of such machines, an annual license fee in the amount of $100 per year; and (2) For every person having a fixed place of business within the city and owning, operating, leasing, or otherwise locating such machines within the city, an annual license fee computed on the basis of $100 for each such machine maintained at such fixed place of business.

(G) Horse racing handicappers. The license fee for the business, trade, calling, or occupation of horse racing handicapper shall be $1,000 per year, payable at the time of the issuance of the license.

('65 Code, §§ 3-1.304, 5-3.05, 5-26.05) (Am. Ord. 140-C.S., passed - - ; Ord. 167-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 206-C.S., passed - - ; Am. Ord. 356C.S., passed - - ; Ord. 810, passed - - ; Ord. 905, passed - - ; Am. Ord. 654, passed 10-1-19) Penalty, see § 10.99

(A) Every person, whose principal place of business is not within the city, who carries on or engages in any trade, calling, profession, avocation or occupation set forth in this section shall pay to the city the business license fee prescribed in this section. Such license shall be for one year, or the remaining portion thereof, commencing on the first day of the month in which the license is received.

(B) Any person engaging in any of the arts, trades, callings, avocations or occupations of the building trades who is the holder of a state contractor's license so to do, and whose principal place of business is within the city, shall carry a city business license in full force and effect at all times. The first license issued to any such person shall be prorated from the first day of the quarter in which applied for and shall expire on December 31 of that year. Thereafter such license shall be renewed on a calendar year basis.

(C) For classification and identification and work permitted under such license, the classification of the State Contractor's License Board shall be used for classification purposes only.

(D) State licensed contractors shall be required to obtain a city business license to perform work within the scope of their primary state contractors classifications, namely:

(1) “A” General Engineering Contractor;

(2) “B” General Building Contractor; and

(3) “C” Specialty Contractor; provided, however, specialty contractors holding currently valid subclassifications directly related by trade practices to their primary licenses shall not be required to obtain additional licenses to perform work in a closely related field. Contractors shall be required to obtain separate business licenses for each unrelated trade or occupation performed within the city; and provided, further, itinerant “C” Specialty Contractors (not having a principal place of business in the city) may prorate their license fees as follows: two-thirds of the annual license fee for the first six months and one-third thereof for the next six months of any 12-month period if the renewal fee is paid before the expiration of the first six months period.

('65 Code, § 3-1.305) (Ord. 810, passed - - ; Am. Ord. 860, passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

(A) Lodging places. Every person engaged in the business of conducting or operating a hotel, rooming house, boardinghouse, lodging house, bungalow court, apartment house or any other accommodation for dwelling, sleeping or lodging in any such place, shall pay for each such place of business a business license fee per calendar year, or portion thereof, as follows:

(1) For one, two, or three rental accommodations, no fee; or

(2) For four or more rental accommodations (regardless of occupancy), $45 plus $6 per rental accommodation over four, not to exceed a total license fee of $450.

(B) Trailer camps and mobile home parks. The business license fee for trailer camps and mobile home parks, shall be in the amount of $45 per year, or portion thereof, for three or four trailer or mobile home parking spaces or lots, plus $6 for each additional parking space or lot over four, whether occupied or not.

('65 Code, § 3-1.306) (Ord. 810, passed - - ; Am. Ord. 20-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 346-C.S., passed - - ; Am. Ord. 654, passed 10-1-19)

(A) Pumpkin patches. Any person desiring to sell pumpkins in the city, except a bona fide merchant or other business person in an established business location, shall pay a business license fee of $150 and post a cash bond for each location in the amount of $300 to insure the cleaning of the premises at the expiration of permit. In the event the premises are not left in a “broom clean” condition, the city may pay the costs of cleaning from such bond.

(B) Christmas trees. Any person desiring to sell Christmas trees in the city, except a bona fide merchant or other business person in an established business location, shall pay a business license fee of $150 and post a cash bond for each location in the amount of $300 to insure the cleaning of the premises at the expiration of permit. In the event the premises are not left in a “broom clean” condition, the city may pay the costs of cleaning from such bond.

('65 Code, § 3-1.307) (Ord. 810, passed - - ; Am. Ord. 23-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

(A) Wholesale deliveries. Every person who does not maintain a fixed place of business in the city and who delivers any merchandise, such as beverages, dairy products or food products, to merchants for resale or to restaurants for consumption, or who delivers any article, goods, wares or merchandise, or who conducts any business by means of a motor vehicle, and who is not licensed specifically by the provisions of this chapter, shall pay a license fee of $90 per year, or portion thereof. The provisions of this division shall not apply to transactions exempt from the imposition of a city license tax by the provisions of the Cal. Public Utilities Code § 4303.

(B) Retail deliveries.

(1) Every peddler of fruits, vegetables, poultry, rabbits, eggs, candies, confections, ice cream, ice cream mix or any other food product or merchandise or article of any description, who does not have a fixed place of business in the city, and who travels from place to place within the city in a truck or vehicle selling, or offering for sale, direct to consumers from such truck or vehicle shall pay a business license fee of $90 per year for each such truck or vehicle used; provided, however, farmers, poultry raisers, and horticulturists who peddle exclusively products grown by them shall be exempt from such license fee.

(2) A warehouse or distribution place where such foodstuffs, merchandise or articles are received and intended for resale to consumers from a truck or vehicle shall not be deemed to be a place of business for the purposes of this division.

(C) Junk, garbage, salvage, and rubbish collection. The business license fee for each junk, garbage, salvage or rubbish collection truck shall be $180 for each calendar year, or portion thereof, for each vehicle used.

• (D) Taxicabs. The business license fee for each taxicab shall be $45 each calendar year, or portion thereof, for each vehicle used.

• (E) Buses for hire. The business license fee for every person engaged in the business of operating a motor bus for hire in the city shall be as follows:

• (1) For each motor bus capable of seating more than five and less than eight passengers, $120 per year.

• (2) For each motor bus capable of seating more than seven and less than 16 passengers, $150 per year; and

• (3) For each motor bus capable of seating more than 16 passengers, $180 per year.

(F) School buses.

(1) For the purpose of this section, SCHOOL BUS shall mean any automobile or other motor-propelled vehicle, except a licensed taxicab, used for the transportation of school children over the public streets of the city, whether such school bus is operated as a separate business or as a part of the business of conducting a school, or otherwise, including the contract services of the owner or operator of such vehicle with any public or private school, but not including buses owned or operated by a public school board. (2) The business license fee shall be on the gross receipts basis, as set forth in Classification A, for receipts from the operation of any part of the business in the city, whether the address of the business is in the city or elsewhere.

('65 Code, § 3-1.308) (Ord. 810, passed - - ; Am. Ord. 165-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

(A) Auctions. Every person carrying on an auction sale of goods, wares, merchandise or real estate, shall pay a license fee of $150 per day. As an alternate to the fee set forth in this division, any such person may pay an annual fee for such license in the sum of $1,900 per year.

('65 Code, § 3-1.309) (Ord. 16-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ; Am. Ord. 201-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

(B) Junk dealers. Every person carrying on the business of collecting, purchasing, selling, or dealing in junk or rubbish shall pay a license fee in the amount of $80 per year.

(C) Wrecking businesses. Every person carrying on the business of wrecking automobiles, motorcycles, or any other motor vehicle shall pay a license fee in the amount of $80 per year.

('65 Code, § 5-18.07) (Ord. 408, passed - - ; Am. Ord. 411, passed - - ; Am. Ord. 197-C.S., passed - - )

Every person engaged in the business of fortune telling, as defined in § 118.01 of this code, shall pay a license fee in the amount of $750 annually.

('65 Code, § 3-1.311) (Ord. 264-C.S., passed - - ; Am. Ord. 356-C.S., passed - - )

Cross-reference:

Fortune telling, see Ch. 118