Earlier editions: 2026-09
Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS›Chapter 5.04 — BUSINESS LICENSES GENERALLY
Suisun City Municipal Code Art. II Licenses
Suisun City Municipal Code · 2026-10 edition · updated 2026-10-04 · Suisun City
Cite as: Suisun City Municipal Code Article II · Text as of 2026-10-04
5.04.030 - Required.¶
A. There is imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter. No person shall transact and carry on any business, trade or profession, calling or occupation in the city without first having procured a license from the city.
B. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or the state.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.05, 1979)
5.04.040 - Contents.¶
All licenses shall be prepared and issued by the collector of the city upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following:
A. The name of the person to whom the license is to be issued;
B. The kind or kinds of business licensed thereby;
C. The location of such business;
D. The date of the expiration of such license;
E. Such other information as the collector determines.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.10, 1979)
5.04.050 - Payment of tax.¶
All license taxes due under this chapter shall be paid in advance, in lawful money of the United States, at the office of the collector.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.15, 1979)
5.04.060 - Terms—Delinquency.¶
A. All license taxes due under this chapter shall be due and payable, and delinquent, as follows:
- Annual license: due on the first day of January; delinquent at five p.m. on January 31st;
B. To all delinquent licenses there shall be added a penalty of fifty percent of the amount of the tax due for the period, and an additional fifteen percent for each month delinquent thereafter, providing that the amount of such penalty to be added in no event exceed ninety-five percent of the amount of the license tax due.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.20, 1979)
5.04.070 - Proration of tax.¶
No proration of any license tax shall be made for any portion of the period for which a license is payable, except that in the case of a first annual license, for other than gross receipts method, the tax may be prorated as follows:
A. If application is made during the quarter beginning January 1st, one hundred percent of such fee shall be paid;
B. If application is made during the quarter beginning April 1st, seventy-five percent of such fee shall be paid;
C. If application is made during the quarter beginning July 1st, fifty percent of such fee shall be paid;
D. If application is made during the quarter beginning October 1st, twenty-five percent of such fee shall be paid.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.25, 1979)
5.04.080 - Duration.¶
No license shall be issued for a period of more than twelve months. No license shall be issued for any period extending beyond the thirty-first day of December.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.30, 1979)
5.04.090 - Tax and duration to conform.¶
No greater or lesser amount of money shall be charged or received for any license tax than provided for in this chapter, and no license shall be issued for any period of time other than provided for in this chapter; provided, that this section shall not refer to such penalties as are provided for in this chapter.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.35, 1979)
5.04.100 - Branch establishments.¶
Separate licenses must be obtained for each branch establishment or location of the business to be engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.40, 1979)
5.04.110 - Duplicates.¶
Duplicate licenses may be issued by the collector to replace any license previously issued which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the collector the sum of ten dollars.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.50, 1979)
5.04.120 - Transfer.¶
No license issued pursuant to this chapter shall be transferred, except that when a licensee transfers said business from one location to another in the city the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments authorized in this section may be obtained upon application as specified in Section 5.04.170 therefor to the collector and the payment of the sum of ten dollars.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.55, 1979)
5.04.130 - Posting.¶
All licenses must be kept and posted in the following manner:
A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while transacting and carrying on such business.
C. Any licensee to whom a license has been issued, which license is determined by the number of vehicles used by the licensee in the conduct of his business in this city shall prominently display within each such vehicle a license facsimile or sticker used by the collector for identifying such business.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.60, 1979)
5.04.140 - Refunds.¶
No refunds will be made on any amount paid as a license tax, except in case of an error on the part of the city in the determination of the amount of the license tax, in the event of double payment for a license or in case of a license tax collected in error.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 2.65, 1979)
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