Selma Municipal Code Ch. 1 General Licenses

Whenever the following words or terms are used in this chapter they shall have the meanings herein ascribed to them:

BUSINESS: Professions, trades and occupations and every kind of calling carried on for profit or livelihood.

CONTRACTOR: Includes the definition as provided in sections 7026, 7026.1, 7026.2 and 7026.3 of the Business and Professions Code of the state of California.

FIXED PLACE OF BUSINESS: The premises in the city occupied for the particular purpose of conducting the business thereat, and regularly kept open for the purpose with a competent person in attendance for the purpose of attending to such business.

GROSS RECEIPTS: The total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares or merchandise. Included in the term "gross receipts" shall be all other receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor 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. Excluded from the term "gross receipts" shall be cash discounts allowed and taken on sales, any fees required by law to be included in or added to the purchase price and collected from the consumer or purchaser; and 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.

JOBBING BUSINESS: Every business conducted solely for the purpose of selling goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by the wholesale merchants.

MANUFACTURER: One engaged in making materials, raw or partly finished, into wares suitable for use.

PERSON: Every individual, corporation, partnership, or any other legally recognized form of doing business.

QUARTER: A period of three (3) calendar months. The quarters begin on July 1, October 1, January 1, and April 1 of each year. The quarter shall include fractions thereof.

RETAIL BUSINESS: Every business conducted for the purpose of selling, or offering to sell, any goods, wares, or merchandise, other than as a part of a "wholesale business" and "jobbing business" as hereinbefore defined.

VEHICLE: Every device in, upon, or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

WHOLESALE BUSINESS: Every business conducted solely for the purpose of selling goods, wares, or merchandise in wholesale lots to retailers for resale at retail to the trade by the retailers. (Ord. 474, 11-15-1954; amd. Ord. 891, 3-2-1987, eff. 7-1-1987; Ord. 2002-16, 10-7-2002)

This Chapter is enacted primarily to raise revenue for Municipal purposes and is not intended for regulation.

Any person required to pay a license tax for transacting and carrying on any business under this Chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other provision of this Code, but shall remain subject to the regulatory requirements of such other provision. This Section shall not apply to inspection or permit fees.

There are hereby imposed upon the businesses specified in this Chapter license taxes in the amounts hereafter prescribed, and it shall be unlawful for any person to transact and carry on any business in the City, without first having procured a license from the City so to do or without complying with any and all applicable provisions of this Chapter, and each day such business is carried on without a license shall constitute a separate violation of this Chapter. (Ord. 474, 11-15-54)

(A) No license shall be required for selling at public sale, any goods belonging to the United States or State or for the selling of property by legal process, or for the bona fide selling of household goods at the domicile of the owner thereof. (Ord. 824, 4-6-81)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and 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 the license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishment; provided further, that when all of the businesses conducted by one person at one location are subject to taxation on the basis of gross receipts, only one license need be obtained, and the tax shall be based on the entire gross receipts of the business.

In the event that more than one business subject to flat amount of taxation or more than one business subject to both flat amount and gross receipts taxation are carried on at the same location by one person, the license tax to be paid shall be the amount applicable to the highest licensed business plus one-half (1/2) of each additional license of the other businesses conducted at the location.

In the event a person conducts a business subject to a license tax specified in Sections 5-1-16 or 5-1-17 plus a retail business subject to gross receipts or flat amount taxation under any other section of this Chapter, the businesses shall be licensed as provided in Sections 5-1-16 or 5-1-17.

The amount of any license imposed by this Chapter shall be deemed a debt to the City, and any person carrying on any business mentioned in this Chapter without having a license from the City so to do, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of license by this Chapter imposed on the business, together with all penalties then due thereon in any such action.

It shall be the Clerk's duty to prepare and issue a license under this Chapter for every person liable to pay a license hereunder, and to state in each license the amount thereof, the period of time covered thereby, the name of the person to whom issued, the business licensed, and the location or place where the business is to be carried on.

It shall further be the duty and responsibility of the clerk to see that all new businesses are licensed and that all changes in location and status are recorded.

No license granted or issued under any provisions of this Chapter shall be in any manner transferred or assigned or shall authorize any person other than is therein mentioned or named to do business without the approval of the Council in any classification set forth in Section 5-1-8 of this Chapter or by the Clerk in any other case. (Ord. 474, 11-15-54)

The Clerk shall make a charge of five dollars ($5.00) for each duplicate license issued to replace any license issued under the provisions of this Chapter which has been lost or destroyed. In no case shall any mistake made by the Clerk in stating the amount of the license prevent or prejudice the collection by the City of what shall be actually due from anyone carrying on a business subject to a license under this Chapter. (Ord. 891, 3-2-87, eff. 7-1-87)

All license fees shall be paid in advance at the office of the Clerk. Any person carrying on, either as principal or agent, any business in the City not herein specifically set forth shall pay the amount of the license fee prescribed herein provided for the business nearest corresponding to the nature of the business sought to be licensed. (Ord. 474, 11-15-54)

The annual license fee in this Chapter provided shall be due and payable on the anniversary date of the issuance of the license. (Ord. 891, 3-2-87, eff. 7-1-87)

(A) Every person required to have a license under the provisions of this Chapter shall make application for the same to the Clerk, and upon payment of the prescribed fee, the Clerk shall issue to the person a license, unless the license falls within a classification set forth in subsection (C) below, in which event approval of the Council shall first be obtained.

(B) The application shall furnish all information required to enable the Clerk to properly classify the business of the applicant and determine the proper license to be paid by the applicant. Each applicant for a license must properly fill in the application, sign the same and certify, under penalties of perjury, that the contents thereof are true and correct; or sign and swear to the same before the Clerk, Deputy Clerk, or some other person authorized to administer oaths. The Clerk and his deputies and assistants are authorized to administer oaths in all matters pertaining to the duties of their respective offices. The completed applications must be submitted to the Clerk, who shall compute the proper amount of the license and on payment of the amount shall issue the appropriate license.

(C) No license shall be issued for any laundry, hotel, boarding house, lodging house, rooming house, restaurant, bakery, shooting gallery, billiard room, pool room, amusement parlor, garage, creamery, auctioneer, auction room, boxing contest, message or parcel service, carnival company, rope or wire dancer, merry-go- round, nor for any theatrical entertainment save carrying on and conducting a permanently established theater or motion picture show, except on the order of the Council, and whenever any person desires to open or carry on any business or do any thing specified in subsection (C) of this Section, the person shall petition the Council to order a license issued therefor. The petition shall be made through the Clerk and shall set forth the name of the applicant, the character of the business to be carried on or thing to be done, and the location of the premises where the business is to be conducted or thing done. The Council shall not order the license for any business in this Section specified, to issue at the meeting on which the petition therefor is presented to it nor within six (6) days thereafter. Where any business, in this Section specified, for any reason is or may become dangerous to or affect the public health, peace, safety or morals, or be or become dangerous to surrounding or adjacent property, the Council shall refuse to grant the license.

Should the Council at any time determine that the premises wherein any business prescribed in this Section is conducted are not in good sanitary condition or dangerous to adjacent property, or do injure or affect the public health, peace, safety or morals, it may also revoke any license theretofore issued, by written notice to the licensed person.

(A) Upon a person making application for the first license to be issued for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts or is graduated according to some other sliding scale, the person shall furnish to the Clerk, for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form provided by the Clerk, signed by the applicant and sworn to before the Clerk, his deputies or assistants or any person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant.

(B) If the amount of the license tax to be paid by the applicant is based upon the amount of his gross receipts, he shall estimate the amount of his gross receipts for the period to be covered by the license for the purpose of determining the license bracket which will be applicable to him for the period to be covered by the license issued. The estimate, if assented by the Clerk as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, that the amount of the license tax so determined shall be tentative only and such person shall, within fifteen (15) days after the expiration of the period for which the license was issued, furnish the Clerk with a certified or sworn statement upon a form furnished by the Clerk, containing the date required to show the licensing bracket properly applicable to the person during the period of the license and the license tax for such period shall be finally ascertained and paid in the manner provided by this Chapter, after deducting from the payment found to be due, the amount paid at the time the first license was issued. The Clerk shall not issue to any such person another license for the same or any other business until the person shall have furnished to him the written statement and paid the license tax as herein required.

(C) If the amount of the license tax to be paid by the applicant is graduated according to some sliding scale other than gross receipts, the applicant shall furnish to the Clerk for his guidance in ascertaining the amount of license tax to be paid by applicant's certified or sworn statement upon a form provided by the Clerk, setting forth such information as may be therein required and as may be necessary properly to determine the amount of license tax to be paid by the applicant and which statement shall show, among other things, the number of vehicles or tonnage thereof, the number of seats, chairs, rooms, tables, or other units used or involved in the person's business as of the time of filing the application. The person shall thereupon pay the required license fee in advance, computed in accordance with the information contained in the statements. (Ord. 474, 11-15-1954)

(D) Method Of Prorating: Except as otherwise provided herein, no proration of any license fee due hereunder shall be made for any portion of the period for which a license is payable. (Ord. 891, 3-2-1987, eff. 7-1-1987)

(A) In all cases, where the amount of license fee to be paid is based upon gross receipts or is graduated according to some other sliding scale, the applicant for renewal of a license shall submit to the Clerk 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 Clerk, certified under penalties of perjury to be true and correct, or, sworn to before the Clerk, his deputies or assistants, or by any person authorized to administer oaths, or certified under the penalties of perjury to be true and correct, setting forth such information concerning the applicant's business during the preceding license period as may be required by the Clerk to enable him to ascertain the amount of license fee to be paid by the applicant pursuant to the provisions of this Chapter, and such statement shall be used as the basis for determining the amount of license fee to be paid by the applicant for the renewal period. (Ord. 474, 11-15-1954)

(B) Where the license to be paid under any section hereof is based on gross receipts, only one such statement need be filed during any fiscal year, unless the Clerk requires a corrected statement to be filed, which statement shall be filed at the time the first license is procured, as provided in Section 5-1-9 of this Chapter, and thereafter on or before the fifteenth day of the first month of the annual period covered. (Ord. 891, 3-2-1987, eff. 7-1-1987)

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. The statement and each of the several items therein contained shall be subject to audit and verification by the Clerk, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license as may be necessary, in their judgment, to verify or ascertain the amount of license fee due. (Ord. 474, 11-15-1954)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Clerk may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

In case such a determination is made, the Clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Selma, postage prepaid, addressed to the person so assessed at his last known address. The person may, within ten (10) days after the mailing or servicing of the notice, make application in writing to the Clerk for a hearing on the amount of the license tax. The Clerk must cause the matter to be set for hearing within fifteen (15) days before the Council regardless of whether or not the application is made. The Clerk shall give at least ten (10) days' notice to the person of the time and place of hearing in the manner prescribed herein for the service of notice of assessment. The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed herein for the service of notice of assessment. (Ord. 474, 11-15-1954)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing such appeal. The Clerk of the Council shall give notice to the person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Selma, postage prepaid, addressed to the person at his last known address. (Ord. 474, 11-15-1954)

All police officers are hereby appointed inspectors of licenses and in addition to their several duties as police officers, are hereby required to examine all places of business and persons in their respective beats liable to pay a license, and to see that such licenses are taken out, and shall have and exercise the power:

(A) To make arrests for the violation of any of the provisions of this Chapter.

(B) To enter free of charge, at any time, any place of business for which a license is required by this Chapter and to demand the exhibition of the license for the current term by any person engaged or employed in the transaction of such business and if the person shall then and there fail to exhibit the license, the person shall be liable to the general penalty provided for a violation of this Code. (Ord. 474, 11-15-1954)

Every person required to have a license under the provisions of this Chapter who proposes to and does distribute, sell or transfer any adult material, as defined in Section 11-29-2 of this Code, shall maintain complete records which can be segregated with regard to all transactions involving such products, merchandise, adult material, services or entertainment which are sufficient to establish the percentage of gross receipts of the business which is derived from such transactions. In the event that the percentage of gross receipts of the business derived from the sale, trade or rental of adult materials shall exceed twenty percent (20%) for any consecutive six (6) month period the business shall be required to comply with Title XI, Chapter 29 of this Code. Such records shall be maintained for a period of at least three (3) years. (Ord. 99-9, 8-16-1999)

(A) through (D) (Rep. by Ord. 891, 3-2-1987, eff. 7-1-1987)

(E) Home Occupations: The license fee for this class shall be set by resolution duly adopted by the City Council. (Ord. 891, 3-2-1987, eff. 7-1-1987)

(F) In computing gross receipts, any return of capital invested, for the purchase of property or money let or advanced may be excluded.

(G) Nothing in this Section contained shall be deemed or construed as applying to any person engaged in any of the professions or occupations hereinbefore enumerated solely as an employee of any other person conducting, managing or carrying on any such business in the City. (Ord. 474, 11-15-54)

The license fee for contractors, all classifications, shall be set by resolution duly adopted by the Selma City Council. (Ord. 891, 3-2-87, eff. 7-1-87)

(Rep. by Ord. 891, 3-2-87, eff. 7-1-87) (See Section 5-1-34)

Every traveling or transient photographer who has no fixed and permanent place of business within the City shall pay a license fee of one hundred eighty seven dollars fifty cents ($187.50) per year. (Ord. 474, 11-15-54; amd. Ord. 792, 6-28-78)

For the business of posting and distributing advertisements for any store or other business carried on outside the City, the sum of ten dollars ($10.00) per day; for the business of posting and distributing advertisements for any store to other business within the limits of the City, the license shall be included in the regulation license paid by the business pursuant to the provisions of this Chapter.

For every person conducting, managing or carrying on the business of a circus, carnival, caravan, menagerie or exhibits, one hundred dollars ($100.00) per day, and for every person conducting, managing or carrying on a sideshow, or aftershow connected with or accompanying any circus or exhibits as in this Section mentioned, twenty dollars ($20.00) per day for each such sideshow or aftershow; provided, however, that twenty dollars ($20.00) of every one hundred dollars ($100.00) for the principal show collected as aforesaid shall be refunded to the person paying the same upon said party delivering to the Clerk a certificate of the Director of Public Works that the grounds where the show was conducted were properly cleaned after the show. In case the grounds are not cleaned, then the sum shall be forfeited to the City. (Ord. 891, 3-2-87, eff. 7-1-87)

(Rep. by Ord. 891, 3-2-87, eff. 7-1-87) (See Section 5-1-34)

The provisions of this Section are not to be construed as imposing a fee upon vehicles, but as a method of classification of businesses and distinguishing between those businesses maintaining a fixed place of business in the City and those in the conduct of which vehicles are used but do not have a fixed place of business in the City.

Every person not having a fixed place of business within the City who delivers and/or picks up goods, wares, or merchandise by vehicle or who provides any service by use of vehicles in the City shall pay a license fee on the basis of gross receipts as set by resolution duly adopted by the Selma City Council. (Ord. 891, 3-2-87, eff. 7-1-87)

(Rep. by Ord. 891, 3-2-87, eff. 7-1-87) (See Section 5-1-34)

Nothing in this Chapter shall 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 herein prescribed. (Ord. 775, 9-6-77)

The provisions of this Chapter shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any person; nor shall any license fee be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County, or Municipal organization or association whenever the receipts of such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which the organization or association was formed and from which profit is not derived, either directly or indirectly, by any person; provided, however, that nothing in this Section shall be deemed to exempt any such organization or association from complying with the provisions of this Code requiring a permit from the Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation. (Ord. 775, 9-6-77)

Paid Promoters For Charitable Activities Charging Admission: A paid promoter is defined as every person and each agent or representative of such person, conducting, carrying on or managing, for any compensation whatsoever, the business of selling tickets for, or promoting by advertising or otherwise, any charitable, political, social or benevolent activity within the City for which a paid admission is charged or collected. The license fee paid by such promoters shall be set by resolution duly adopted by the Selma City Council. (Ord. 891, 3-2-87, eff. 7-1-87)

No license fee payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, and who is physically unable to obtain a livelihood by manual labor, who is a voter of this State, in connection with the distribution of circulars or the hawking, peddling or vending of any goods, wares or merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquor.

(A) None of the license fees provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce.

(B) In any case where a license fee is believed by a licensee or applicant for license to place an undue burden upon interstate commerce, he may file with the City Clerk a petition for an adjustment of the fee so that it shall not be discriminatory or unreasonable as to such interstate commerce.

(C) Such petition shall be filed at, or within six (6) months after payment of the prescribed license fee. The petitioner shall, by affidavit and supporting testimony, show his method of doing business and the gross volume or estimated gross volume of his business and such other information as the City Clerk may deem necessary in order to determine the extent, if any, of such undue burden on such interstate commerce.

(D) The City Clerk shall conduct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the license fee for the petitioner an amount that is reasonable and non-discriminatory, or if the license fee has already been paid, shall order a refund of the amount over and above the license fee so fixed.

(E) In fixing the license fee to be charged, the City Clerk is authorized to base the license fee upon a percentage of gross receipts or any other 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 prescribed by this Chapter.

(F) Within ten (10) days after the Clerk's decision, the City Clerk shall give such petitioner notice thereof and shall file a copy of such decision with the City Council.

(G) The petitioner may appeal such decision, according to the procedure provided for appeals, by filing notice of appeal with the City Clerk within six (6) months from the service of such notice of such decision upon him.

(H) Should the City Clerk determine the gross receipts measure of license fee to be the proper basis, the Clerk may require the applicant to submit either at the time of termination of applicant's business in the City, or at the end of each quarter, a sworn statement of the gross receipts and pay the amount of license fee therefor, provided that 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 as prescribed in this Chapter.

Any public utility, possessing a franchise granted by the City and making payments under said franchise to the City, shall not be subject to the provisions of this Chapter.

(A) Any person claiming an exemption pursuant to this Chapter shall file a verified statement with the City Clerk stating the facts upon which exemption is claimed.

(B) The City Clerk shall, upon a proper showing contained in the verified statement, issue a license to such person without payment to the City of the license fee required by this Chapter.

(C) The City Clerk shall file a report of the Clerk's decision with the City Council; and, if the Clerk's decision is adverse, shall within ten (10) days thereafter give the claimant notice of the Clerk's decision.

(D) The City Council may at any time conduct a hearing on and consider whether the licensee has ceased to be entitled to the exemption provided in this Chapter by reason of change of circumstances, or whether such licensee was not entitled to the exemption because of facts not stated in the claim for exemption, and for such purpose shall fix a time and place for hearing such matter. Notice of hearing shall be given, and said hearing shall be conducted and said matter determined substantially in the manner provided in the case of appeals. The decision of the Council in such case shall be immediately effective. (Ord. 775, 9-6-77)

(A) Penalty for Nonpayment of Annual License: Every annual license which is not paid within a period of forty five (45) days from the time the same becomes due and payable is hereby declared to be delinquent and the City Clerk shall thereupon add to the license and collect a penalty of fifty percent (50%) of the amount due, not less than twenty five dollars ($25.00). (Ord. 891, 3-2-87, eff. 7-1-87)

(B) In the event the license has not been paid for a period of six (6) months from the time the same becomes due and payable, legal action may be taken and in the event legal action is required to collect a business license fee and penalty, said business fee and penalty shall bear interest from the due date thereof at the rate of seven percent (7%) per annum until paid.

(C) Criminal and Civil Action: The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct the business shall not relieve the person from paying the license fee to conduct such business, 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 by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. (Ord. 775, 9-6-77)

It shall be unlawful for any person fraudulently to enter, without payment of the property admission fee, any theater, ballroom, lecture, concert or other place where admission fees are charged; provided, however, that nothing herein contained shall be deemed to prohibit or restrict the free admission of police officers engaged in the performance of police duties to any place of public entertainment or amusement. (Ord. 2001-8, 11-19-2001)

(A) Every person engaged in conducting, carrying on or managing any trade, profession or occupation not otherwise specifically enumerated herein shall pay an annual license fee based on that person's annual gross receipts. The license fee for this section shall be set by resolution duly adopted by the Selma city council.

(B) In computing gross receipts, any return of capital invested, for the purchase of property or money let or advanced may be excluded.

(C) Nothing in this section contained shall be deemed or construed as applying to any person engaged in any of the professions or occupations herein before enumerated solely as an employee of any other person conducting, managing or carrying on any such business in the city. (Ord. 891, 3-2-1987, eff. 7-1-1987)

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

(A) Banks, including national banking associations, to the extent that a city may not levy a license fee upon them under the provisions of article XIII, section 16, subdivision 1(a) of the state constitution.

(B) Insurance companies and associations, to the extent that a city may not levy a license fee upon them under the provisions of article XIII, section 144/5 of the state constitution.

The city clerk 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. (Ord. 891, 3-2-1987, eff. 7-1-1987)

In each instance where the term "tax" is used, substitute the word "fee". (Ord. 891, 3-2-1987, eff. 7-1-1987)

(A) Any person conducting a swap meet operation shall pay an annual business license fee at the office of the clerk in advance of conducting business. This annual license fee shall be due and payable on the anniversary date of the issuance of the original license. The license fee for this subsection shall be set by resolution duly adopted by the Selma city council.

(B) Within fifteen (15) days after March 31, June 30, September 30, and December 31, the swap meet operator shall pay at the office of the clerk a set fee per day of operation per vendor. The fee for this subsection shall be set by resolution duly adopted by the Selma city council. The swap meet operator shall keep a daily list of each vendor conducting business at the swap meet and submit these lists at the time of payment of the vendor fees at the office of the clerk.

(C) The swap meet operator shall require any vendor conducting business more than two (2) times within one calendar year to provide the swap meet operator with proof of possession of a valid sales tax permit issued by the state board of equalization. Any vendor with the sales tax permit shall collect sales tax on all taxable items sold at the swap meet. (Ord. 900, 6-6-1988)