Susanville Municipal Code Ch. 5.04 Business Licenses Generally

Note: As to dog licenses, see Sections 6.08.010 to 6.08.080 of this code. As to garbage collector's license, see Sections 8.08.020 to 8.08.050.

For the purpose of this chapter, the following words and phrases shall have the meanings respectively ascribed to them in this section:

"Business"

means professions, trades, including mail order houses, and occupations and all and every kind of calling carried on for profit or livelihood.

"Business by vehicle"

means the business of running, driving or operating any automobile, automobile truck, automobile tank wagon, or any vehicle used for transportation, selling, collection or delivery of goods, wares, merchandise, or other personal property of any kind from a vehicle, either as his or her or its principal business, or in connection with any other business, or of soliciting for work, labor or services to be performed on goods, wares, merchandise or other personal property to be taken for such purpose to a plant or establishment inside or outside of the city limits.

The term shall not be deemed to apply to the persons operating such vehicles together, and in conjunction with a fixed place of business within the city, for which such business a license fee is paid under the other provisions of this chapter or to businesses which pay a license fee under other provisions of this chapter.

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

"Gross receipts"

means 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 or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales; any tax 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.

"Quarter"

means a regular quarter of a calendar year.

"Tax collector"

as used in this Chapter 5.04 means the finance director or his or her designee.

(Prior code § 11.1; Ord. 06-925 § 1, 2006)

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

(Prior code § 11.2)

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 ordinance of the city but shall remain subject to the regulatory provisions of such other ordinance. This section shall not apply to inspection fees.

(Prior code § 11.3)

Neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bid or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Prior code § 11.4)

This chapter shall apply not only to those doing business at a fixed place of business within the city, but also to those whose places of business are outside the city, but who solicit retail sales, or deliver goods, wares or merchandise at retail within the city and also to businesses by vehicle as defined in Section 5.04.010 of this code.

(Prior code § 11.5)

There are imposed upon the businesses, trades, professions, callings, and occupations specified in this chapter license taxes in the amounts hereinafter prescribed, and it shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation 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.

(Prior code § 11.6)

A separate license must 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 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 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.

(Prior code § 11.7)

A. Generally. The provisions of this chapter shall not be construed to require payment of any license fee to operate any charitable institution, organization or association organized for charitable purposes and conducted for charitable purposes only, nor shall a license fee be required for the conducting or staging of any concert, exhibition, lecture or entertainment where the major portion of the receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes within the city and not for the purpose of private gain. Nor shall any license be required to be paid by any religious, charitable, cultural, fraternal, educational, student body, military, state, county or municipal organization or association or an association or organization holding a state or national convention in this city, for the conducting or staging of any entertainment, game, dance, concert, exhibition or lecture where the major portion of the receipts, if any, derived therefrom are to be used fully for the benefit of such organization and not for the purpose of private gain. Nothing in this chapter shall be deemed or construed to apply to any person transacting or carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are herein prescribed.

B. Claim of Exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the tax collector stating the facts upon which the exemption is claimed.

C. License. The tax collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under subsection B of this section without payment to the city of the license tax required by this chapter.

D. Revocation. The tax collector may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Prior code § 11.8)

Every person required to have a license under the provisions of this chapter shall make application for the same to the tax collector of the city and upon payment of the prescribed tax the tax collector shall issue to such person a license which shall contain (1) the name of the person to whom the license is issued, (2) the business licensed, (3) the place where such business is to be transacted and carried on, (4) the date of the expiration of such license, and (5) such other information as may be necessary for the enforcement of the provisions of this chapter.

(Prior code § 11.9)

Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts, such person shall furnish to the tax collector 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 tax collector, sworn to before a 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.

If the amount of the license tax to be paid by the applicant is based upon the gross receipts, he or she shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the tax collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the tax collector with a sworn statement, upon a form furnished by the tax collector, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first license was issued.

The tax collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him the written statement and paid the license tax as herein required.

(Prior code § 10)

In all cases the applicant for the renewal of a license shall submit to the tax collector for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the tax collector, sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant's business during the preceding year as may be required by the tax collector to enable him or her to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter.

(Prior code § 11.11)

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. Such statement and each of several items therein contained shall be subject to audit and verification by the tax collector, his or her deputies, or authorized employees of the city, who are 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.

All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purpose aforesaid.

(Prior code § 11.12)

The information furnished or secured pursuant to Sections 5.04.100, 5.04.110 and 5.04.120 of this code, shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty of this chapter.

(Prior code § 11.13)

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

In case such a determination is made the tax collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office in the city, postage prepaid; addressed to the person so assessed at his or her last known address. Such person may, within 10 days after the mailing or serving of such notice, make application in writing to the tax collector for a hearing on the amount of the license tax. If such application is made, or if application is not made within the time prescribed, the tax collector must cause the matter to be set for hearing at the next regular meeting of the city council. The tax collector shall give at least 10 days notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The city 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 above for service of notice of assessment.

(Prior code § 11.14)

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 city council. The city council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States post office in the city, postage prepaid, addressed to such person at his last known address.

(Prior code § 11.15)

In addition to all other powers conferred upon him or her, the tax collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the city council, to compromise any claim as to the amount of license tax due.

(Prior code § 11.16)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor without fee have the license amended to authorize the transacting and carrying on of such business under the license at some other location at which the business is or is to be moved.

(Prior code § 11.17)

A duplicate license may be issued by the tax collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and without fee.

(Prior code § 11.18)

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

A. 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. 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.

(Prior code § 11.19)

Unless otherwise specifically provided, all annual licenses, under provisions of this chapter shall be due and payable in advance on the first day of January of each year; provided that license taxes covering new operations, commenced after the first day of January, may be prorated for the balance of the license period.

Except as otherwise herein provided license taxes, other than annual, required hereunder shall be due and payable as follows:

A. Semiannual license taxes on the first day of January and the first day of July of each year.

B. Quarterly license taxes on the first day of January, April, July and October of each year.

C. Monthly license taxes on the first day of each and every month.

D. Weekly license taxes on Monday of each week in advance.

E. Daily license taxes each day in advance.

(Prior code § 11.20)

For failure to pay a license fee when due, the tax collector may add a penalty of 25% of the license tax on the forty-sixth day after the end of the quarter, or the due date of the license fee thereof.

(Prior code § 11.21)

A. No license shall be issued for a less period than the full period for which the rate of fee or license tax is herein prescribed nor for a less license tax than that herein fixed.

B. No license shall be issued under this license chapter for the use of any portion of the public streets, alleys, sidewalks, or public places, for the transaction of businesses, other than such business as is necessarily transacted upon such public streets or places.

(Prior code § 11.22)

The tax collector and each and all of his or her 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 under the provisions of this chapter, and demand an exhibition of its license certificate. Any person having such license certificate hereunder issued, in his or her possession or under his or her control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor.

(Prior code § 11.23)

It shall be the duty of the tax collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this chapter.

(Prior code § 11.24)

The tax collector in the exercise of the duties imposed upon him or her by this chapter, and acting through his or her 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.

(Prior code § 11.25)

It shall be the duty of the tax collector, and he or she is directed to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement of this chapter as may from time to time be required by the tax collector or the city council.

(Prior code § 11.26)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured 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 tax and penalties imposed on such business.

(Prior code § 11.27)

The conviction and imprisonment of any person for engaging in any business without first having obtained a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed hereunder shall be 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 chapter.

(Prior code § 11.28)

Every person carrying on any business other than the businesses enumerated in Section 5.04.300 of this code, shall pay a quarterly license tax according to their gross receipts as hereinafter set forth: Five dollars plus one mill for each one dollar ($1.00) of gross receipts from the sale or furnishing of goods, wares, merchandise and services.

(Prior code § 11.29)

Every person transacting and carrying on the businesses herein enumerated shall pay an annual license tax as follows:

1. Peddlers or itinerant vendors of merchandise of any character, $25 per quarter; any person or firm having no regular place of business within the city and who brings merchandise into the city within five days before conducting a sale and with the intention of continuing such business for a period of 30 days or less shall be deemed an itinerant peddler or vendor within the meaning of this section.

2. Auctioneers. Every person engaged in carrying on the business of auctioneer for the sale at auction of real or personal property, $50 per month; provided, however, that any person regularly licensed under other provisions of this chapter for a period of not less than six months, may conduct an auction at such licensed place of business, of property other than job lot merchandise, not more frequently than once weekly at a license fee of $12 per quarter, payable in advance in addition to the fee for such other license regularly held.

3. Hotel and public rooming houses having more than five rooms, fifty cents ($.50) per quarter for each room in excess of five.

Auto courts and motels, fifty cents ($.50) per unit or room per quarter in advance (excluding manager's living quarters).

Trailer courts and mobilehome parks, twenty-five cents ($.25) per quarter payable in advance, for each trailer or mobilehome space.

4. Boardinghouses having 10 or more boarders, $5 per quarter.

5. Shows or any other public entertainment, not otherwise herein specified, as follows: When the admission fee is twenty-five cents ($.25) or less, $5 for each show in advance.

When the admission fee is more than twenty-five cents ($.25) and less than fifty cents ($.50), $10 per show in advance.

When the admission fee is more than fifty cents ($.50), $15 per show in advance.

6. Merry-go-rounds and mechanical swinging and riding devices, $15 per day for each in advance.

7. Permanent picture shows and theaters, $25 per quarter.

8. Circuses and menageries:

Those charging less than fifty cents ($.50) admission, $20 for each exhibition in advance.

Those charging fifty cents ($.50) or more admission, $40 for each exhibition in advance.

9. Bowling alleys, skating rinks, shooting galleries and places of business primarily providing coin-operated amusement machines, $25 per quarter.

10. Pool and billiard rooms:

For the first table, $3 per quarter, and for each additional table, $2 per quarter.

11. Laundries, $25 per quarter.

12. Battery repair and service stations, vulcanizing shops, gasoline service stations, tire shops and tire repair shops, each $2.50 per quarter. In addition such businesses shall pay a quarterly license tax of one tenth of one percent per month of gross receipts.

13. Jitneys and taxis, $35 for each car in service per year.

14. Blacksmith shops, $12 per year.

15. Draying, express and delivery businesses, except those regulated, taxed or licensed by the state of California, $40 per quarter.

16. Bakeries, $10 per quarter.

17. Business by vehicle, $40 per year on any part thereof.

18. (Blank.)

19. Job printing offices, $10 per quarter.

20. Newspapers and radio stations, $25 per quarter.

21. Ice dealers, $3 per quarter.

22. Photographers, $10 per quarter.

23. Abstractors of public records, $12 per year.

24. Title guaranty companies, $25 per quarter.

25. Wrestling, boxing and athletic exhibitions to which admission is charged, $10 each in advance.

26. Barbershops, $5 per chair per quarter.

27. General contractors, $50 per year or any part thereof.

28. Contractors in special lines, $50 per year.

29. Marble, stone and masonry works, $50 per year.

30. Sheet metal shops only, $50 per year.

31. Livery stables, feed yards, feed stables, harness makers, automobile trimmers, cobblers, and coal and wood yards, $7.50 per quarter each.

32. Dance halls, public halls, and auditoriums and ballrooms, $10 per quarter.

33. Gambling tables in any public place, $50 per quarter for four or less tables and $12.50 per quarter for each table in excess of four.

34. Cleaners and dyers, $15 per quarter.

35. Undertakers and morticians, $25 per quarter.

36. Water companies supplying water to the city or the inhabitants thereof and telephone companies supplying telephone service thereof, $100 per quarter.

a. Accountant, certified public, $25 per quarter.

b. Anesthetist, $12.50 per quarter.

c. Architect, $12.50 per quarter.

d. Assayer, $10 per quarter.

e. Attorney, $25 per quarter.

f. Bookkeeping and accounting offices, $25 per quarter.

g. Real estate brokers, and insurance adjusters $12.50 per quarter; real estate agents or salesmen, and insurance adjusters employed by or acting as agent of or working out of the office of a real estate broker, or insurance adjusters who are compensated substantially on the basis of commissions, $12.50 per quarter.

h. Chemist, $10 per quarter.

i. Chiropodist, $10 per quarter.

j. Chiropractor, $15 per quarter.

k. Dental lab (technician), $10 per quarter.

l. Dentist or orthodontist, $25 per quarter.

m. Designer, structural or building, $12.50 per quarter.

n. Draftsman, $10 per quarter.

o. Engineer, registered, $25 per quarter.

p. Geologist, $15 per quarter.

q. Loan companies (other than banks), $25 per quarter.

r. Medical laboratory technician, $10 per quarter.

s. Oculist, optician, optometrists, $25 per quarter.

t. Physician or surgeon, $25 per quarter.

u. Physiotherapist, $10 per quarter.

v. Surveyors, licensed land, $15 per quarter.

w. Veterinarian, $15 per quarter.

x. Professional partnerships and corporations consisting of two or more persons licensed or certified by the state of California to engage in the practice of a profession or business, $25 per quarter for each partner or member and for each person employed by the partnership or corporation who is similarly licensed or certified.

38. Persons engaged in the plumbing business, $30 per year. In addition, said business shall pay a quarterly license tax of one tenth of one percent on gross receipts.

39. Beauty parlors, hairdressers, manicurists, $5 per operator.

40. Collectors and detectives, $25 per quarter; collection agencies and detective agencies consisting of two or more persons shall be deemed to be a professional partnership or corporation, as defined in subsection (37)(x) of this section and shall pay the license fees therein provided.

41. Bootblack stands, $2 per quarter.

42. Fortunetellers, spiritualists, phrenologists, and mediums, clairvoyants, palmists and astrologers, $50 per year or any part thereof.

43. Garages as follows: Those having not to exceed 500 square feet of floor space, $25 per year; and those having more than 500 square feet of floor space, twenty-five cents ($.25) for each 100 square feet of floor space; the latter charge to be in addition to the $25 license tax above mentioned. In addition, such businesses shall pay a quarterly tax of one twentieth of one percent on gross receipts.

44. Automobile dealers, except those paying the license tax imposed by the next preceding subsection, utilizing an outdoor display space for new automobiles, as follows: Those having not to exceed 500 square feet of display space, $25 per year; and those having more than 500 square feet of display space, twenty-five cents ($.25) for each 100 square feet of display space; the latter charge to be in addition to the $25 license tax above mentioned. The tax imposed to be in addition to any other taxes imposed by this code.

45. Creameries, $20 per quarter. Creamery products distributors, $20 per quarter.

46. Frozen food lockers, ten cents ($.10) for each locker per year or any fraction of a year, but in no event less than $50.

47. Music machines, $10 per year or any portion thereof for each machine.

48. Carnivals, $75 per day in advance, except the carnivals sponsored by and conducted under the auspices of the fair board of the county of Lassen in conjunction with the annual Lassen County Livestock Show and Rodeo held during the month of August each year.

49. Automobile body and paint shops, except those connected with and used as part of an automobile dealership and except those paying the tax imposed by subsection 43 of this section, $20 per quarter,

50. Electricians, painters, plumbers, paper hangers, sign painters, chimney sweepers, masons, stonecutters, stonemasons and other specialized businesses deriving earnings or income from such business while not carried on the payroll of an established business licensed under this section and not otherwise covered by this chapter, $10 per quarter.

51. Ambulance service, $5 per quarter.

52. Cold storage business, $20 per quarter.

53. General storage and household storage, $2.50 per quarter.

54. Florists, flower shops and nurseries, or any combination thereof, $10 per quarter.

55. Tailoring business, $10 per quarter.

a. For any business or profession not above listed, the minimum license tax shall be $10 per quarter.

b. For persons engaged in any of the above mentioned professions upon a part-time basis the fees hereinabove in this section provided shall be one-half of the amounts above set out. No person shall be deemed to be engaged in such profession on a part time basis unless employed at least 40 hours per week in some other business, profession or occupation.

(Prior code § 11.30)

The chief of police and the director of the department of public works shall establish and locate an individual stand for each taxi licensed pursuant to this chapter. An application for such stand shall be filed by the licensee and shall be on a form provided by the chief of police and director of the department of public works.

It shall be unlawful for anyone to park in such individual stand other than the taxi for which it is issued. No stands for competing taxis shall be located within 100 feet of each other.

(Prior code § 11.31)