Sanger Municipal Code § 18-60 Reserved

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

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

Business district means any area zoned for industrial or commercial uses by the zoning regulations of the city.

Commissions broker means one who, for commissions or fees, handles the buying and/or selling of commodities, goods or products; or an agent or agency for marketing manufactured commodities, goods or products, but who does not take ownership of the commodities, goods or products bought or sold through him.

Contractor means any person required to be licensed as a contractor as defined by Business and Professions Code § 7026 or any person who undertakes, offers to undertake, purports to have the capacity to undertake, submits a bid by himself, or by or through others, to construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. The term "contractor" includes specialty contractor, and further includes any person who contracts to hire out trucks, tractors, excavating or other equipment in connection with a construction project, whether at rates by the hour or day or for a contract amount.

Director means the director of administrative services, or his duly authorized deputies or assistants, charged by the city manager to collect license taxes and issue business licenses.

Engaged in business means conducting, managing, or carrying on of any business by any person as owner, officer, agent, manager, employee, servant or lessee.

Fixed place of business means a place of business in the city occupied for the purpose of conducting a business thereat.

Gross receipts means the total amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares or merchandise. "Gross receipts" includes all receipts, cash, credits, and property of any kind or nature, without deduction therefrom on account of the cost of property sold, materials used, labor or service employed, interest paid or payable, or any other expenses. Excluded from "gross receipts" shall be the following:

(1) Cash discounts allowed and taken on sales.

(2) Any tax required by law to be included in or added to the purchase price and collected from the purchaser.

(3) Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit.

(4) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom such amounts are collected.

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

(6) As to commission sales agents or commission brokers, the sales price of goods or services sold for the account of others except that portion which represents the total gross commission or other income to the agent or broker.

(7) As to retail gasoline dealers, that portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of the Revenue and Taxation Code § 7301 et seq.

(8) As to retail gasoline dealers, the special motor fuel tax imposed by section 4041 of title 26 of the United States Code, if paid by the dealer or collected by him from the consumer or purchaser.

(9) That portion of receipts of a general contractor which represent payments to subcontractors, architects or engineers for business activity conducted within the city; provided that such subcontractors, architects or engineers are licensed under this article and that the general contractor has furnished the director with the names and addresses of the subcontractors, architects or engineers, and the amounts paid to each such person.

Hawker, peddler, solicitor or canvasser means any person who travels from place to place or from person to person upon the streets:

(1) For the purpose of selling, offering for sale, or soliciting orders for goods, wares or merchandise by sample or otherwise at retail.

(2) For the purpose of requesting information of other persons to be sold, or to be used wholly or in part for a commercial purpose.

(3) For the purpose of seeking to obtain prospective customers for application or purchase of insurance of any type, kind, or character.

(4) For the purpose of seeking to obtain subscriptions to books, magazines, periodicals, newspapers and every other type of publication.

A hawker, peddler, solicitor or canvasser shall not include any authorized agent or representative of a person having a fixed place of business in the city.

Itinerant merchant means all persons, including principals and agents, who engage in a temporary or transient business for a period less than 90 days in the city, for the selling of goods, wares or merchandise, and who, for the purpose of carrying on such business, hire, lease or occupy any room, building, structure, lot or premises for the exhibition or sale of such goods, wares and merchandise. This section does not include commercial travelers or selling agents who sell their goods to merchants, dealers or traders, where same is to become a part of such merchant's, dealer's or trader's stock in trade in his regular place of business in the city, whether selling for present or future delivery, by sample or otherwise, as the same are defined in this chapter.

Manufacturer means one who engages in the business of manufacturing, fabricating or processing any materials, raw or partly wrought, into goods, wares or merchandise, or assembling or packaging any manufactured or processed material.

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

Processor means one who engages in the business of converting an article, substance or commodity into a different form for the purpose of resale by changing its physical or chemical composition or by packaging.

Public utility means any person furnishing the public with communication, water, light, heat, power or other public utility or service subject to regulation by the state public utilities commission or a franchise agreement with the city.

Sale means the transfer, in any manner or by any means whatsoever, of title to property for consideration; the serving, supplying or furnishing for consideration of any property; and any transaction whereby the possession of property is transferred and the transferor retains title thereto as security for payment of the consideration.

Sworn statement means an affidavit sworn and subscribed to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

Vehicle means every device, in, upon or by which any person or property is or may be transported or drawn upon a public highway.

Wholesaler means one who engages in the business of selling or soliciting the sale of goods, wares, merchandise or services for the purpose of resale and not to consumers or users thereof.

(Code 1960, § 10.1; Ord. No. 2018-02, § 2, 3-5-18)

Cross reference— Definitions and rules of construction generally, § 1-2.

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

(Code 1960, § 10.2)

Persons required to pay a license tax for transacting or carrying on any business under this article shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Code 1960, § 10.3)

(a) Violation of any provision of this article is an infraction punishable as provided by section 1-7.

(b) Conviction and punishment does not excuse or exempt payment of the business license tax.

(Code 1960, § 10.4)

(a) It shall be the duty of the director to enforce the provisions of this article, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be requested by the director.

(b) It shall be the duty of the director and each of his designated deputies and/or assistants to cause such actions to be filed against any and all persons found to be violating any provisions of this article as he deems appropriate.

(c) The director, in the exercise of the duties imposed upon him under this article, and acting through his deputies or duly authorized assistants, may examine or cause to be examined all places of business in the city, to ascertain whether the provisions of this article have been complied with.

(d) The director, in the exercise of the duties imposed upon him under this article, may examine or cause to be examined any and all business records of any business in the city in order to ascertain whether there has been compliance with the provisions of this article.

(Code 1960, § 10.30)

All remedies prescribed in this article are 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 the provisions of this article.

(Code 1960, § 10.32)

(a) There are hereby imposed upon the businesses specified in this article license taxes in the amounts prescribed in this article. It shall be unlawful for any person to transact or carry on any business in the city without first having procured a license from the city to do so; or without complying with all applicable provisions of this article.

(b) This section shall not be construed to require any person to obtain a license to do business within the city if such requirement conflicts with applicable statutes of the United States or of the state.

(c) The payment of a license tax required by the provisions of this article, acceptance by the city, and 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 article and all other applicable laws and regulations, nor to use the building or premises designated in such license if that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.

(Code 1960, § 10.5)

Persons required by this article to pay a tax for transacting or carrying on any business in the city shall not be relieved from the payment of any other license tax for the privilege of carrying on or transacting any other business as required by this article.

(Code 1960, § 10.6)

Persons conducting or carrying on businesses in the city who are exempt from paying a license tax under state or federal law or this chapter, shall submit evidence to the director substantiating the bases for their claimed exemption. The city council may, by resolution, establish and set fees for the issuance of such exemptions, except that no fee shall be imposed on exempt disabled veterans.

(a) Types of exemptions. Except as otherwise provided herein, the following businesses and occupations shall be exempt from the payment of business license taxes:

(1) Charitable organizations. Any organization which is wholly for the benefit of charitable purposes from which profit is not derived either directly or indirectly by any person, and which has been granted an exemption from the payment of income taxes by the Internal Revenue Service or the state franchise tax board.

(2) Person engaged in certain charitable or benevolent purposes. Any person conducting, carrying on or staging any concert, exhibitions, lecture, dance, amusement or entertainment where the receipts derived therefrom, if any, are to be used solely for charitable or benevolent purposes within the city and not for private gain of any person in whole or in part.

(3) Disabled veterans. Any disabled veteran who is physically unable to obtain a livelihood by manual labor and having honorable discharge or release papers showing that such disability was incurred while in the service in the Armed Forces of the United States shall have the right to distribute circulars and hawk, peddle and vend any goods, wares or merchandise owned by him/her without the payment of any license or tax upon the following terms and conditions. The applicant shall furnish evidence satisfactory to the director that he/she:

a. Is unable to obtain a livelihood by manual labor;

b. Was honorably discharged or released from the Armed Forces of the United States; and

c. Sustained the disability while serving in the Armed Forces of the United States.

(4) Agricultural producers. Farmers or ranchers who manage their own farms or ranches from their residences located in the city and which serve only their farms or ranches located outside the city shall be exempt from the payment of a license tax for farm and ranch-management activities conducted within the city.

(5) Blind. Any business conducted, carried on or managed solely by a blind person.

(6) Part-time occupations. Any part-time occupation conducted or carried on solely by a natural person. "Part-time occupation," as used in this subsection, means an occupation in which the annual gross receipts do not exceed $5,000.00.

(b) Procedure for obtaining exemption. Persons conducting or carrying on businesses in the city who are exempt from paying a license tax under state or federal law or this chapter, shall submit an application on a form provided by the director and other information requested by the director. Upon a determination that the applicant is entitled to an exemption from payment of a business license fee, the director shall issue a free license which shall show on its face that the license is exempt from payment.

(c) Disclosure. The director shall maintain a list of persons, entities, or organizations exempt which have obtained a business license and are exempt from payment of a business license. The names of persons, entities, or organizations on the list may be disclosed upon request.

(Ord. No. 2018-02, § 3, 3-5-18)

Editor's note— Ord. No. 2018-02, § 3, adopted Mar. 5, 2018, amended § 18-34 in its entirety to read as herein set out. Former § 18-34 pertained to exemptions and derived from (Code 1960, § 10.7; and Ord. No. 934, § 1, adopted May 18, 1995.

(a) Except as may be otherwise specifically provided in this article, the terms hereof shall not be deemed or construed to apply to any of the following:

(1) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provision 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 licenses tax upon them under the provisions of article XIII, section 144/5, of the State Constitution.

(3) Public utilities which are subject to and are paying a franchise tax to the city, except that any such firm when engaged in selling goods, wares or merchandise at retail shall be subject to license of such business.

(4) Highway carrier. Persons who operate vehicles for hire and pay public utilities commission taxes for intercity (between cities) activities shall be exempt pursuant to the California Public Utilities Code (Highway Carriers Uniform Business License Tax Act), Chapter 3, Section 4301 et seq. and the regulations promulgated there under, intracity (with the city) business activities shell not be entitled to such exemption.

(b) The director may require the filing of a sworn statement from any person claiming to be excluded by the provisions of this section, setting forth all facts upon which the exclusion is claimed.

(Code 1960, § 10.8; Ord. No. 1128, § 1, 10-20-11)

When any person shall, by use of signs, circulars, cards, telephone books, newspapers or other forms of publication, advertise, hold out, or represent that he is conducting business in the city; or when any person holds an active license or permit issued by a government agency indicating that he is conducting business in the city; and such person fails to deny same by a sworn statement given to the director; such facts shall constitute prima facie evidence that he is conducting business in the city.

(Code 1960, § 10.9)

Each applicant for a license shall complete and sign an application on forms provided by the city, except as otherwise provided in this article. Such forms shall require such information as the director shall deem necessary to determine the proper license tax to be paid by the applicant, including the name and address of the individual if a single proprietor, the names and addresses of all owners if a firm, the names and addresses of all officers if a corporation, the name of the business, the address at which the business is to be conducted, the type of business, and the activities to be carried on for which the license is being sought. Upon determining the license tax due, the director shall indicate the amount on the application form, and upon payment of the tax, shall issue to the applicant a receipt for taxes paid. Each exempt and excluded business is required to complete and sign an application although no tax payment is required.

(Code 1960, § 10.10; Ord. No. 1128, § 2, 10-20-11)

A separate license must be obtained for each branch establishment or location of the business transacted or carried on in the city and for each separate business conducted by different persons at the same location. Each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location and 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 article shall not be deemed to be separate places of business or branch establishments; and provided further, that any person conducting two or more businesses at the same or at different locations and under the same management, which businesses use a single set of books and records, may at his option pay only one license tax calculated on all gross receipts of all such businesses which requires the highest total payment on such gross receipts. Gross receipts from vehicles, coin-operated machines or any other type of operation incidental to the licensed business shall be included with the gross receipts schedule for such business.

(Code 1960, § 10.11)

(a) The determination of the type or class of business in which a licensee or applicant is engaged or about to engage in shall be made by the director.

(b) Each business licensed under the provisions of this article whose license tax is determined by gross receipts shall be classified by the director according to primary gross revenue. Listed classifications shall be liberally construed to be inclusive. The city council may, by resolution, amend classification listings.

(c) In any case where a licensee or applicant for a license believes that he was placed in the wrong business or class of business, he may apply to the director for a change of classification. Such classification may be made within three months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting evidence, show such information as the director may deem necessary to determine the proper classification. The director may conduct his own investigation and shall have the administrative duty of determining the proper business classification. Any applicant or licensee aggrieved by the decision of the director may appeal to the city council in accordance with section 18-55.

(Code 1960, § 10.12)

All license taxes due under this article shall be paid in advance at the office of the director unless otherwise expressly provided and shall be due and payable the anniversary date of the issuance of the license. No license tax paid hereunder shall be refundable by reason of the cessation of business during the license period.

(Code 1960, § 10.13; Ord. No. 1128, § 3, 10-20-11)

(a) Delinquency. To all delinquent license taxes there shall be added a penalty of 50 percent of the amount of taxes due for each month the license tax remains unpaid. The total amount of the penalty to be added shall in no event exceed 100 percent of the delinquent license tax.

(b) Fraud. If the director determines that the nonpayment of any license tax due under this article is due to fraud or willful neglect, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection (a) of this section.

(c) Penalties merged with tax. Every penalty imposed under the provisions of this section shall become a part of the tax required to be paid.

(Code 1960, § 10.14)

Except as otherwise provided in this article, no proration of any license tax due under this article shall be made for any portion of the period for which a license is payable. When proration is expressly permitted, any fractional part of a month shall be considered as a full month.

(Code 1960, § 10.15)

No statement required to be filed by the applicant or licensee shall be conclusive upon the city or the director. The director may withhold the issuance of a license until the applicant furnishes satisfactory evidence of the truth of the matters set forth in the application.

(Code 1960, § 10.16)

If satisfactory evidence is not furnished to the director within 20 days of his request for further information, or if it shall at any time appear to the director by reason or errors, misrepresentation, fraud, or for any other cause whatsoever, that the license tax has not been properly fixed for any license issued, he shall give not less than five days' written notice to the licensee to show cause, at the time and place fixed in such notice, why a tax to be determined by such director and specified in said notice shall not be fixed for such license. At such hearing, the licensee shall appear and offer evidence by such specified tax should not be fixed as the license tax. After such hearing, the director shall determine the proper tax to be charged and forthwith give notice to the licensee of such determination and the amount of such tax.

(Code 1960, § 10.17)

The licensee may appeal from the determination of the director made pursuant to section 18-55.

(Code 1960, § 10.18)

(a) Every person having a license issued under the provisions of this article and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force in some conspicuous part of said place of business. Every person having such a license and not having a fixed place of business shall carry such license with him at all times while carrying on the business for which the same was granted. Every person having a license under the provisions of this article shall produce and exhibit the same whenever requested to do so by any police officer or by any officer or employee authorized to enforce this article.

(b) Every person to whom a business license has been issued to conduct business within the city by use of a vehicle, including but not limited to contractors, landscape maintenance businesses, salespersons, delivery trucks and service vehicles, shall affix to the rear bumper of each such vehicle used within the city a prenumbered decal sticker issued by the city for identifying such business as licensed. Such decal sticker shall not be removed from the vehicle during the period for which the decal sticker is issued. In the event the licensee uses a substitute vehicle or replaces the vehicle normally used in the city, the licensee may obtain an additional decal sticker for such substitute or replacement vehicle upon the payment of a fee as set by the council from time to time.

(Code 1960, § 10.19)

No licenses issued pursuant to this article shall be transferable; provided however, where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may have a license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved upon application therefore and paying a fee as established by council resolution. Any change in the ownership or classification type shall be construed as a new business and subject to the provisions of section 18-32.

(Code 1960, § 10.20; Ord. No. 934, § 2, 5-18-95; Ord. No. 1128, § 4, 10-20-11)

A duplicate license may be issued by the director to replace any license previously issued under this article which has been lost or destroyed, upon the licensee filing a sworn statement of such fact, and at the time of filing such statement paying to the director the currently required service charge.

(Code 1960, § 10.21)

Every person licensed under this article shall, if he wishes to continue to carry on, conduct or manage the business in the city upon expiration of the license, renew the license by paying the taxes as provided for in the section under which the original license was issued. It shall be the responsibility of the licensee to advise the director of any changes in the type of business, the activities carried on, or changes in ownership from that shown on the original license. Any change in the type of business or business activities conducted, or change in ownership, requires a new application and payment of a new license tax. No license shall be renewed if the licensee is delinquent in any charges imposed by this article or delinquent in filing reports required by this article. In all cases, the applicant for the renewal of a license shall submit to the director a certified statement, upon a form to be provided by the director, setting forth such information concerning the applicant's business during the preceding year as may be required by the director to enable him to ascertain the amount of the license tax to be paid by the applicant.

(Code 1960, § 10.22)

Any license issued under the provisions of this article may be revoked by the director upon the failure on the part of the licensee to pay the charges imposed by this article or to file reports as required by this article.

(Code 1960, § 10.23)

(a) The director is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary to verify or ascertain the amount of license tax due.

(b) All license taxes, applicants for licenses, and persons engaged in business in the city shall permit the director to examine such books and records for the purposes set forth in this section.

(c) It shall be unlawful for any person to fail, neglect or refuse to produce such books and records for examination by the director when requested so to do. The director may, by the issuance of a subpoena duly signed by the city clerk, order any person carrying on any business in the city to produce all of such person's records of accounts, invoices, receipts or other papers or documents showing the gross receipts of such business for the taxable period, at the office of the city clerk for examination by the director; provided that a person shall not be subject to an examination of records for any period in which such person pays the maximum tax under the provisions of sections 18-71, 18-72, 18-73, 18-74 or 18-91.

(Code 1960, § 10.24)

Financial information furnished or secured pursuant to this article, the disclosure of which would result in unfair competitive disadvantage to the person supplying such information, shall be confidential, 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 and enforcement of this article.

(Code 1960, § 10.25)

No officer or employee of the city shall in any manner reveal the contents or any part or portion of the contents of any confidential information except in a legal action to enforce the provision of this article or pursuant to court order; provided, that nothing in this section shall be construed to prevent:

(1) The disclosure to or the examination of records and equipment by another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing the provisions of this article; or collecting taxes imposed under this article.

(2) The disclosure of information to or the examination of records by federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists; or to a grand jury or court of law, upon subpoena.

(3) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any tax liability of the particular taxpayer to the city.

(4) The disclosure, after the filing of a written request to that effect, to the taxpayer or his successors, receivers, trustees, executors, administrator, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; provided, however, that the city attorney approves each such disclosure; and provided, further, that the director may refuse to make any disclosure referred to in this subsection when, in his opinion, the public interest would suffer thereby.

(5) The disclosure of the names and addresses of persons to whom registration certificates have been issued, the names and addresses of officers of corporations and members of partnerships to whom registration certificates have been issued, and the general type or nature of their business.

(6) The disclosure to the city council by way of public meeting or otherwise, of such information as may be necessary in order to permit such council to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes.

(7) The disclosure of general statistics regarding taxes collected or business done in the city.

(Code 1960, § 10.26)

The director and each and all 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 to be licensed in this article, and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by this article.

(Code 1960, § 10.27)

Any person aggrieved by any decision of the director with respect to the issuance or refusal to issue a license, or who claims a refund of payment of any penalty charges, may appeal to the council by filing a notice of appeal with the city clerk. Such appeal must be filed by the taxpayer in writing with the city clerk within 30 days after payment, in the case of claim for refund, or within 30 days from the date of mailing of written notice to the taxpayer of penalty charges, and shall state the name, address and business activity of the appellant and the specific grounds upon which the appeal is founded. The council shall fix a time and place for hearing such appeal. The city clerk shall give notice to such person of the time and place of the hearing by serving it personally or by depositing it in the United States Postal Service, postage prepaid, addressed to such person at the address shown on his notice of appeal. The council shall have authority to determine all questions raised in such appeal.

(Code 1960, § 10.28)

Except as otherwise provided in section 18-57, license taxes, penalties and costs collected or received by the city may be refunded as provided in this section and not otherwise if a signed and verified claim therefor is filed with the director within three years after the date of payment. Such refund may be made only under the following conditions:

(1) Where a refund is specifically authorized by law.

(2) Where the money is paid to secure a license or permit not required by law.

(3) Where the amount paid was in excess of the amount required by law.

(4) Where the money paid was not required by law.

(5) Where the applicant for any license has not, at any time after the commencement of the period or term during which the requested license would have been effective, commenced or engaged in the business or occupation, or performed any act, for which the license was required.

(6) Where the money paid was not required by law, or was erroneously or illegally collected or received by the city through mistake, inadvertence or error of law or of fact, and whether paid or charged under color of any provision of this article or otherwise.

(Code 1960, § 10.29; Ord. No. 896, § 6(24), 10-7-93)

The amount of any license tax and penalty imposed by this article 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 recovery of all delinquent license taxes and penalties.

(Code 1960, § 10.31)

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the license or permit under this article.

(Code 1960, § 10.33)

Editor's note— Ord. No. 912, § 1, adopted June 2, 1994, repealed § 18-59, which had pertained to license fee adjustment and derived from the Code of 1960, § 10.34.

Editor's note— Ord. No. 2018-02, § 4, adopted Mar. 5, 2018, repealed § 18-60, which pertained to procedure for exempt businesses and derived from Ord. No. 912, § 2, adopted June 2, 1994.