Tehama Municipal Code Ch. 5.04 Business Licenses Generally

For the purpose of this chapter the following words and phrases shall have the meanings respectively ascribed to them by this section.

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

"Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, and individuals transacting and carrying on any business in the city other than as an employee.

(Ord. 100 § 1, 1977)

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

(Ord. 100 § 2, 1977)

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other city or county ordinance, local or state rule or regulation.

(Ord. 100 § 3, 1977)

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amount hereinafter prescribed. It is 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 said city so to do or without complying with any and all applicable provisions of this chapter.

(Ord. 100 § 4, 1977)

Selling edibles or other products from a vehicle; provided, the edibles or products are grown by the seller, shall not require the payment of a business license tax; wholesalers selling goods, wares or merchandise to retailers within the city for resale shall not be required to pay a business license tax.

(Ord. 100 § 5, 1977)

Every person required to have a license under provision of this chapter shall make application for the same to the city clerk, and upon payment of the prescribed license tax the city clerk shall issue to such person a license which shall contain:

A. The name of the person to whom the license is issued;

B. The business licensed;

C. The place where such business is to be transacted and carried on;

D. The date of expiration of such license; and

E. Such other information as may be necessary for the enforcement of the provisions of this section.

(Ord. 100 § 6, 1977)

A. Such license, once issued, shall be posted in a conspicuous place on or about the premises so licensed and shall be maintained in a legible condition showing the term of the license.

B. As for itinerant vendors, solicitors and peddlers in the city, they shall keep their license upon their person at all times while transacting and carrying on such business and display the same upon request to any city official or prospective purchaser.

(Ord. 100 § 7, 1977)

No license issued pursuant to this chapter shall be transferable.

(Ord. 100 § 8, 1977)

A duplicate license may be issued by the city clerk to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing of such statement paying to the city clerk a duplicate license fee of two dollars ($2.00).

(Ord. 100 § 9, 1977)

All annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of January of each year; provided that licenses covering new operations commencing after the first day of January may be prorated for the balance of the license; all such annual licenses to be delinquent on April 1st next following, and such delinquency shall result forthwith in a fifty (50) percent penalty.

(Ord. 100 § 10, 1977)

The daily and weekly license taxes shall be payable to the city clerk in advance.

(Ord. 100 § 11, 1977)

A. Every person who engages in business at a fixed place of business within the city shall pay a flat license fee per annum of thirty dollars ($30.00).

B. Solicitors, itinerant vendors and peddlers shall each pay five dollars ($5.00) per day, or fifteen dollars ($15.00) per month, or thirty dollars ($30.00) per year.

(Ord. 100 § 12, 1977)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. Action may be commenced in the name of the city in any competent court of jurisdiction for the delinquent license tax and penalties.

(Ord. 100 § 13, 1977)

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any official or employee of the city any material fact in procuring the license herein provided for, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than one thousand dollars ($1,000.00) or by imprisonment of not more than six months, or by both such fine and imprisonment.

(Ord. 152 § 2, 2000: Ord. 100 § 14, 1977)