Chapter 5.04 — GENERAL LICENSE

Section 5.04.010 Definitions. 5.04.020 Revenue measure. 5.04.030 Effect on other regulations. 5.04.040 Effect on prior actions and obligations. 5.04.050 Unexpired licenses heretofore issued. 5.04.060 Transfer of license. 5.04.070 License required. 5.04.080 Branch establishments. 5.04.090 Warehouses. 5.04.100 Constitutional, statutory exemptions.

5.04.110 Eleemosynary institutions. 5.04.120 Need for permit. 5.04.130 Official sales. 5.04.140 Sale of own products. 5.04.150 Periodicals, ice, dairy products. 5.04.160 Senior citizens—Disability exemptions. 5.04.161 Minor/juvenile business license for the sale of non-alcoholic beverages. 5.04.170 Claim for exemption. 5.04.180 Issuance of license. 5.04.190 Revocation. 5.04.200 Application for license. 5.04.210 Affidavit for first license. 5.04.220 Estimate of gross receipts. 5.04.230 Use of estimate. 5.04.240 Subsequent adjustment of tax. 5.04.250 Future licenses to applicant. 5.04.260 Affidavit for renewal license. 5.04.270 Statement not conclusive. 5.04.280 Audit—Verification. 5.04.290 Access to books. 5.04.300 Secrecy. 5.04.310 Failure to file statement. 5.04.320 Notice of amount assessed. 5.04.330 Application for hearing. 5.04.340 Setting for hearing—Notice. 5.04.350 Hearing—Findings. 5.04.360 Contents of license. 5.04.370 Appeal—Notice of appeal. 5.04.380 Duplicate license. 5.04.390 Due date. 5.04.400 Delinquency in payment. 5.04.410 Duties of collector—Police. 5.04.420 Inspection of business places. 5.04.430 Extensions—Compromises. 5.04.440 Posting of licenses. 5.04.450 License as debt—Court action. 5.04.460 Criminal, civil actions. 5.04.470 Receipts from sales; services. 5.04.480 Flat rates. 5.04.490 Violations—Penalties. 5.04.500 Compliance with applicable provisions of the ordinance code and all other applicable laws.

The following words and terms when used in this chapter shall have the meanings herein ascribed to them. AMUSEMENT MACHINE. Any mechanical or electronic machine, apparatus, contrivance, appliance or device which may be operated or played upon the placing or depositing therein of any coin, check, slug, ball, or any other article or device, or by paying therefor either in advance of or after use, involving in its use either skill or chance, including but not limited to, a tape machine, a card machine, a pinball machine, a bowling game machine, a horse racing machine, a basketball game machine, a baseball game machine, a football game machine, an electronic video game or any other similar machine or device except for a billiard or pool table, a music machine or a merchandise vending machine. AMUSEMENT MACHINE OWNER. The person or entity which owns or leases on a long term basis one or more amusement machines as defined in this chapter, which are placed in business establishments located in the city. This definition shall not include the owner or operator of a business establishment which has amusement machines on the premises, unless the specific machines are owned or long-term leased by the business owner or operator. APARTMENT HOUSE, ROOMING HOUSE, MOBILE HOME PARKS and TRAILER COURTS. Any dwelling having five or more rental dwelling units situated upon a single lot, or parcel of land, or subdivision, owned by the same party, or contiguous to each other on one or more parcels of land, with construction, whether original or altered, so planned as to indicate operation as a single enterprise. AUTO WRECKERS. Any person who buys any motor vehicle for the purpose of dismantling or disassembling or who dismantles or disassembles any such motor vehicle whether for the purpose of dealing in any of the parts thereof, or using the same for the purpose of reconditioning any other vehicles, or for the purpose of selling or otherwise dealing in materials of such motor vehicles. BUSINESS. Professions, trades and occupations and every kind of calling carried on for profit or livelihood. EXCLUDED SUMS. The sums excluded from “gross receipts” as follows: (A) DISCOUNTS. Cash discounts allowed and taken on sales. (B) OTHER TAXES. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser. (C) RETURNED GOODS. The 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. GARAGE OR YARD SALE. The sale from the residence or residential lot of a vendor of personal property which was not purchased or solicited by the vendor(s) for purpose of resale, and when the personal property has been used in the home of the vendor and, or, in the home of not to exceed five other vendors. The length of sale shall not exceed three consecutive days. Any person conducting more than one such sale at the same location within six months shall be presumed to be engaged in a business other than a garage or yard sale. GOING OUT OF BUSINESS SALE. A sale held in such a manner as to reasonably cause the public to believe that upon the disposal of the stock of goods on hand, the business will cease or be discontinued. The types of sales to be indicative, but not limited to, of a going out of business sale are: adjusters; adjustments; alteration; benefit of administrators; benefit of creditors; benefit of trustees; building coming down; closing; creditors committee; creditors; end; executors, final days; forced out; forced out of business; insolvent; last days; lease expires; liquidation; loss of lease; mortgage sale; receives; trustees; quitting business; going out of 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 the service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise. JUNK COLLECTORS. A person not having a fixed place of business in the city and going from house to house or from place to place gathering, collecting, buying, selling or otherwise dealing in junk (rags, bottles, paper, cans, metal and other articles commonly classified as junk). JUNK DEALER. A person not having a fixed place of business in the city and conducting or managing the business of buying or selling at wholesale or retail or otherwise dealing in junk (rags, bottles, paper, cans, metal and other articles commonly classified as junk). Any junk dealer’s license issued pursuant to provisions of this section shall include the right to collect junk with one vehicle. REMOVAL OF BUSINESS SALE. A sale held in such a manner as to reasonably cause the public to believe that the person (business) conducting the sale will cease and discontinue business at the place of sale upon disposal of the stock on goods on hand, and then will remove to and resume business at a new location in the city, or will continue business from other existing locations in the city. (1995 Code, § 5.04.010)

The provisions of this chapter are not enacted solely to raise revenue from municipal purposes and are intended for regulation.

(1995 Code, § 5.04.020) (Ord. 14-02, passed 3-18-2014)

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 regulation of the city, but shall remain subject to the regulatory provisions of such other regulations. This section shall not apply to inspection fees. (1995 Code, § 5.04.030)

Neither the adoption of the provisions of this chapter nor their superseding of any portion of any other provision of this code shall in any manner be construed to affect prosecution for violation of any ordinance committed prior to the effective date of the provisions, 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 bond 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. (1995 Code, § 5.04.040)

Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of the license has not expired, then the license tax prescribed for the business by the provisions of this chapter shall not be payable until the expiration of the term of the unexpired license. (1995 Code, § 5.04.050)

No license issued pursuant to this chapter shall be transferable. Where, however, a license is issued authorizing a person to transact and carry on a business at a particular place, the licensee may upon application therefor and paying a fee of $1, have the license amended to authorize the transacting and carrying on of the business under the license at some other location to which the business is to be moved. (1995 Code, § 5.04.060) Editor’s note: For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

There are hereby 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 form the city so to do or without complying with all applicable provisions of this chapter. (1995 Code, § 5.04.070)

(A) 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; and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designed in the license. (B) A vendor at any special event(s) and/or trade show(s) within the city who can provide proof of a current city business licensed thereby at the location or in the manner designated in the license. (1995 Code, § 5.04.080) (Ord. 95-1770, passed - -1995)

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. (1995 Code, § 5.04.090)

y p 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 to municipal corporations of the taxes, as are herein prescribed. (1995 Code, § 5.04.100)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax 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 tax be required for the conducting of any entertainment, dance, 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 tax 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 any 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. (1995 Code, § 5.04.110)

Nothing in this chapter, however, shall be deemed to exempt any organization or association from complying with the provisions of this code requiring a permit from the Council or any commission or officer to conduct, manager or carry on any profession trade, call or occupation. (1995 Code, § 5.04.120)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manager or carry on any public auction for the sale of any goods belonging to the United States, the state or county or for the sale of property by virtue of any process issued by any court or for the sale of property by virtue of any deed of trust or for the bonafide sale of household goods at the domicile of the owner thereof; or for the sale at auction or otherwise of merchandise, salvaged from any fire, wreck or other calamity occurring in the city, for the purpose of adjusting the loss sustained by reason of the fire, wreck or other calamity; or for the sale at auction or otherwise of any stock of goods by any assignee for the benefit of creditors, receiver in bankruptcy or his or her assignee, for the purpose of liquidating and adjusting the debts and liabilities of any person having a permanent place of business in the city. (1995 Code, § 5.04.130)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by any natural person soliciting or peddling anything which the person has personally manufactured or produced, or to any farmer, poultryman or horticulturist soliciting or peddling his or her own produce, excepting that this exemption shall not apply to farmers, poultrypersons or horticulturalists who buy goods for resale as well as selling their own produce; or to any person so soliciting. These exemptions shall apply only to natural persons. (1995 Code, § 5.04.140)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by persons peddling or soliciting newspapers, periodicals, ice, milk, cream, butter, eggs or cottage cheese. (1995 Code, § 5.04.150)

Any individual 62 years or older or those individuals receiving Social Security disability payments shall be exempted from payment of the prescribed license tax for a garage or yard sale once in every calendar year provided, however, that the exempted garage or yard sale meets the definition of garage or yard sale as enumerated in § 5.04.010, except that the personal property to be sold must belong to the vendor exclusively. (1995 Code, § 5.04.160)

Sales of non-alcoholic beverages by minors under the age of 16 years shall be exempt from the business license fee provisions of this chapter and any vendor stand permit fees set forth in Chapter 10.58 but will be required to obtain a business license unless such sales occurs on the custodial parent's property and shall be subject to the following provisions: (A) All minors are under the age of 16 years; (B) All minors are residents of the City of Tulare; (C) All minors must be the sole owner, except in the case of recognized non-profits such Scouts, Little League and schools, etc.; (D) All minors must be present and all sales shall be limited to non-alcoholic beverages; (E) All minors who are working for a for-profit business (vending company, local store, etc.) are subject to all business license fees as set forth in this chapter; (F) Sales by minors can only operate on school holidays, Friday after school, Saturday and Sunday or during times when school is not in session (summer, spring, winter break, etc.) so not to interfere with school activities or homework. School times shall follow the traditional school calendar. A request for exemption can be made by the parent of the minor vendor; (G) The parents of any minor must present to the city a release of liability waiver signed by the custodial parent; (H) All minors engaged in the sale of non-alcoholic beverages must comply with all existing Tulare Municipal Code sections, including but not limited to: 10.58 (Vendor Stands), 8.16 (Sidewalk Obstructions), 5.92 (Mobile Vending), 8.36 (City Parks) and must comply with all city, county, and state health ordinances. (I) A minor conducting a sale on private property must have permission of the property owner signed on a city issued form; (J) All minor/juvenile business licenses issued for the sale of non-alcoholic beverages will expire 60 days from date of issuance. (Ord. 09-13, passed 11-3-2009)

Any person claiming an exemption pursuant to this chapter shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed. (1995 Code, § 5.04.170)

The License Tax Collector shall, upon a proper showing contained in the verified statement, issue a license to the person claiming exemption under the foregoing provisions of this chapter without payment to the city of the license tax required herein. (1995 Code, § 5.04.180)

The License Tax Collector may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided herein. (1995 Code, § 5.04.190)

Every person required to have a license under the provisions of this chapter shall make application for the same to the License Tax Collector. (A) Issuance. Every person(s) desiring to hold a going out of business or a removal of business sale must apply for a license with the License Tax Collector. After all requirements of § 5.04.070 are met, the license may be issued. The license shall authorize the sale described in the application for a period of not more than 45 consecutive days following the issuance thereof. (B) Application for license. (Going Out of or Removal of Business Sale.) (1) A license shall be obtained by any person(s) before selling or offering to sell goods at a going out of business or removal of business sale. The person(s) desiring to receive said license must submit, prior to the issuance of the license, a written application to the License Tax Collector setting forth and containing the following information:

(a) The true name and address of the owner of the goods to be subject of the sale; (b) The true name and address of the person(s) from whom the goods to be sold, where purchased and their price, and if not purchased the manner of the acquisition; (c) A description of the place where such sale is to be held; (d) The nature of occupancy, whether by lease or sublease and the effective dates of termination of the occupancy; (e) The dates of the period of time in which the sale is to be conducted; (f) A full and complete statement of facts in regard to the sale, including the reason(s) for the urgent and expeditious disposal of goods thereby, and the manner in which the sale will be conducted; (g) The means to be employed in advertising the sale, with the proposed context of any advertising; (h) A complete and detailed inventory of the goods to be sold at the sale, as disclosed by the applicant’s records, the inventory shall be attached to and become part of the required applications; and (i) All goods included in the inventory shall have been purchased by the applicant for resale on bonafide orders, without cancellation privileges and shall not comprise goods purchased on consignment. (2) The inventory shall not include goods ordered in contemplation of conducting a going out of business or removal of business sale. Any unusual purchase or additions to the stock of goods of the business hereby effected within 60 days before the filing of an application shall be deemed to be of the character. (1995 Code, § 5.04.200)

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, or average number or persons employed, or number of vehicles used, the person shall furnish to the License Tax Collector for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the License Tax Collector, sworn to before a person authorized to administer oaths, setting forth such information as may be there required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant. (1995 Code, § 5.04.210)

If the amount of the license tax to be paid by the applicant is based upon the gross receipts, or average number of persons employed, or number of vehicles used in his or her business, he or she shall estimate the gross receipts. (1995 Code, § 5.04.220)

The estimate, if accepted by the License Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. (1995 Code, § 5.04.230)

The amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which the license was issued, furnish the License Tax Collector with a sworn statement upon a form furnished by the License Tax Collector, showing the gross receipts, or average number of persons employed, or number of vehicles used in the business, during the period of the license, and the license tax for the period shall be finally ascertained and paid in the a 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 the first license was issued. (1995 Code, § 5.04.240)

The License Tax Collector shall not issue to any person any other license for the same or any other business, until the person shall have furnished to him or her the written statement and paid the license tax, as herein required. (1995 Code, § 5.04.250)

(A) General. In all cases, the applicant for the renewal of a license shall submit to the License 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 License 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 License Tax Collector to enable him or her to ascertain the amount of license tax to be paid by the applicant pursuant to the provisions of this chapter. (B) License renewal. The License Tax Collector shall renew a going out of business or a removal of business license for one period of time only for not more than 45 consecutive days in addition to the time permitted in the original license, when he or she ascertains: (1) The facts existing justify the renewal; (2) That the licensee has filed an application for renewal; and (3) That the licensee has submitted with the application for renewal a revised inventory showing the items on the original inventory which remain unsold, and not listing any goods not included in the original application and inventory. (1995 Code, § 5.04.260)

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. (1995 Code, § 5.04.270)

The statement and each of the several items therein contained shall be subject to audit and verification by the License Tax Collector, his or her deputies, or authorized to examine, audit and inspect the books and records of any licensee or applicant for license, as may be necessary in their judgement to verify or ascertain the amount of license fee due. (1995 Code, § 5.04.280)

All licensees, applicants for license and persons engaged in business in the city are hereby required to permit an examination of the books and records for the purposes aforesaid. (1995 Code, § 5.04.290)

The information furnished or secured pursuant to the preceding sections of this chapter 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 provisions of this code. (1995 Code, § 5.04.300)

If any person fails to file any required statement within the time prescribed or if after demand therefor made by the License Tax Collector, he or she fails to file a corrected statement, the License Tax Collector may determine the amount of license tax due from the person by means of the information as he or she may be able to obtain. (1995 Code, § 5.04.310)

In case such a determination is made, the License 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 at Tulare, California, postage prepaid, addressed to the person so assessed at his or her last known address. (1995 Code, § 5.04.320)

The person may within ten days after the mailing or serving of such notice, make application in writing to the License Tax Collector for a hearing on the amount of the license tax.

(Prior Code, § 5.04.330)

If the application is made, or if application is not made within the time prescribed, the License Tax Collector must cause the matter to be set for hearing within 15 days before the Council. The License Tax Collector shall give at least ten-days’ notice to the person of the time and place of hearing in the manner prescribed for the service of notice of assessment. (1995 Code, § 5.04.340)

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 a manner prescribed herein for service of notice of assessment. (1995 Code, § 5.04.350)

Upon the payment of the prescribed tax, the License Tax Collector shall issue to the applicant a license which shall contain: (A) Name of licensee. The name of the person to whom the license is issued; (B) Business. The business licensed; (C) Location. The place where the business is to be transacted and carried on; (D) Expiration date. The date of expiration of the license; and (E) Other information. Such other information as may be necessary for the enforcement of the provisions of this chapter. (1995 Code, § 5.04.360)

Any person aggrieved by any decision of an administrative officer or agency, with respect to the issuance or refusal to issue the 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 the 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 this city, postage prepaid, addressed to the person at his or her last known address. (1995 Code, § 5.04.370)

A duplicate license may be issued by the License Tax Collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to the fact, and at the time of filing the affidavit paying to the License Tax Collector a duplicate license fee of $1. (1995 Code, § 5.04.380) Editor’s mote: For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter shall be due and payable in advance on July 1 each year. Except as otherwise provided, license taxes, other than annual licenses required hereunder shall be due and payable as follows: (A) Semiannual license. Semiannual license taxes on January 1 and July 1 of each year; (B) Quarterly license. Quarterly license taxes, on January 1, April 1, July 1 and October 1 of each year; (C) Monthly license. Monthly license taxes, on the first day of each and every month; (D) Weekly license. Weekly license taxes, on Monday of each week in advance; and (E) Daily license. Daily license taxes, each day in advance. (1995 Code, § 5.04.390)

(A) For failure to pay a license tax, a penalty fee of 15% shall be added on the last day of each month after the due dates as set forth in § 5.04.390 of this chapter. The amount of the penalty to be added shall no event exceed 90% of the license fee due. The penalty fees shall be added if the license fee is not received by the License Tax Collector prior to: (1) Annual fees. 5:00 p.m. on July 31 of each year; (2) Semiannual fees. 5:00 p.m. on January 31 and July 31 of each year; (3) Quarterly fees. 5:00 p.m. on January 31, April 30, July 31 and October 31 of each year; (4) Monthly fees. 5:00 p.m. on the last day of each month; (5) Weekly fees. 5:00 p.m., Friday of each week; and (6) Daily. 5:00 p.m. daily. (B) For the purpose of this section, payments made through the mail shall be considered to have been received by 5:00 p.m. on the day they are postmarked. (1995 Code, § 5.04.400)

It is the duty of the License Tax Collector to enforce all of the provisions of this chapter and the Chief of Police shall render assistance in the enforcement hereof as may from time to time be required by the License Tax Collector and/or the Council. (1995 Code, § 5.04.410)

The License Tax Collector in the exercise of the duties imposed upon him or her hereunder, 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. (1995 Code, § 5.04.420)

In addition to all other powers conferred upon him or her, the License 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 Council, to compromise any claim as to amount of license tax due. (1995 Code, § 5.04.430)

All licenses must be kept and posted in the following manner: (A) Posting. 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 the business is carried on. (B) Carrying of license. 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 or her person at all times while transacting and carrying on the business. (C) Entry, demand. The License Tax Collector and each 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 herein, and demand an exhibition of its license certificate. (D) Failure to exhibit license. Any person having the license certificate theretofore 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. (E) Duty to prosecute. It shall be the duty of the License Tax Collector and each of his or her assistants to cause a complaint to be filed against any persons found to be violating any of the provisions. (1995 Code, § 5.04.440)

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 the business. (1995 Code, § 5.04.450)

The conviction of any person for engaging in any business without first obtaining a license to conduct the business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. (1995 Code, § 5.04.460)

(A) Every person transacting and carrying on any business other than those businesses enumerated in § 5.04.480 shall pay a semiannual license tax based upon the average semiannually license tax based upon the average semiannually gross receipts as follows: Average Gross Receipts License Fee Semiannually Semiannually Average Gross Receipts License Fee Semiannually Semiannually 0—3,000 $12.50 3,001—6,000 $25.00 6,001—15,000 $37.50 15,001—30,000 $47.50 30,001—45,000 $62.50 45,001—60,000 $75.00 60,001—90,000 $87.50 90,001—120,000 $100.00 120,001—180,000 $125.00 180,001—240,000 $150.00 240,001—288,000 $175.00 288,001—360,000 $195.00

Average Gross Receipts License Fee Semiannually Semiannually Average Gross Receipts License Fee Semiannually Semiannually 360,001 —432,000 $232.50 432,001—504,000 $270.00 504,001—612,000 $325.00 612,001—720,000 $387.50 720,001—828,000 $432.50 828,001—936,000 $475.00 936,001—up $500.00

(B) Wholesale and telephone service: 50% of sales and services; $25 minimum. Contractors: minimum annual fee of $92. (1995 Code, § 5.04.470)

(A) Professions. Accountant, architecture, appraiser, attorney at law, bacteriologist, bookkeeper, brokerage not otherwise listed, business or financial counselor, brokers in securities and commodities, chiropractor, chiropodist, certified public accountant, chemist dentistry, dental laboratory, detective agency, drafting, doctor, engineering (civil, mechanical, electrical, mining), geologist, insurance adjuster, landscape architect, medicine, medical laboratory, masseur, masseuse, optometry, optician, oculist, osteopath, physician and surgeon, psychiatrist, psychologist, public accountancy, public stenography, real estate broker (out of city), radiologist, surgery, surveyor, tax consultant, veterinarian; for each person duly licensed to practice said profession or vocation, whether a partner, employee or associate and including on assistant; such as a stenographer, secretary, clerk, nurse, real estate salesperson or other assistant $60 per semiannum, plus $9 per semiannum for each additional employee. (B) Other business and vocations. Every person transacting or carrying on the business and vocations herein enumerated shall pay a license tax as follows: Business/Vocation License Tax Business/Vocation License Tax Amusement machine owner or vender, in addition to the license tax imposed on gross receipts as set forth in § 5.04.470 $20.00 semiannually for each machine Amusement performance, transient $31.25 per semiannual Animal show $7.50 per day Apartment houses and rooming houses $43.75 annually for first five units plus $3.75 for each additional unit Auctioneer $75.00 per semiannual Auctioneer, itinerant vendor $50.00 per day Auto wrecker $156.25 per semiannual Automobiles for hire $25.00 per semiannual Barber shop (per chair) $11.25 per semiannual Beauty shop (per chair) $11.25 per semiannual Billboard advertising $75.00 per semiannual Billiard or pool tables (per table) $12.50 per semiannual Bowling alleys (per alley) $12.50 per semiannual Building and loan association or savings and loan association $100.00 per semiannual Carnival $250.00 per day Carnival operator, including concession $250.00 per day Circus $250.00 per day Circus parade $125.00 per day Collection agency and credit bureau $75.00 per semiannual Concessionaire, itinerant vendor (per concession) $12.50 per week Delivery or providing services by vehicle not otherwise licensed hereunder $37.50 per semiannual Finance companies $100.00 per semiannual Football $37.50 per semiannual Garage or yard sale $6.25 per sale Going-out-of-business sale $62.50 for initial sale $125.00 additional 45-day sale period

Business/Vocation License Tax Business/Vocation License Tax House moving $62.50 per semiannual Junk collector $31.25 per vehicle semiannual Junk dealer $93.75 per senuannual

Manufacturing, processing or assembling of products and produce $60.00 per semiannual+$1.25 per employee Merry-go-round, each $12.50 per day Music machines, each $24.00 per semiannual Newspaper, distributor $12.50 per semiannual Newspaper, publication and distribution $100.00 per semiannual Pawnbroker $125.00 per semiannual Peddler $125.00 per semiannual Photographer, itinerant $250.00 per semiannual Public dances $18.75 per day Removal-of-business sale $62.50 initial sale $125.00 for additional 45- day sale period Sales, assigned goods $500.00 per semiannual Sales, bankrupt goods $500.00 per semiannual Sales, damaged goods $500.00 per semiannual Shoe shine parlor $3.75 per semiannual Skating rink $60.00 per semiannual Solicitor $125.00 per semiannual Solicitor employee (per employee) $62.60 per semiannual

(C) The fees are set forth in division (B) of this § 5.04.480 shall not be prorated, and shall be due and payable for all of any portion of the period specified. Licenses for semiannual periods shall expire or June 30 or December 31 immediately following their issuance. (1995 Code, § 5.04.480) Editor’s note: For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.

Any violation of any provision of this chapter shall be punishable as a misdemeanor. Upon recommendation of the prosecuting attorney and city agency, the misdemeanor may be reduced to an infraction. (A) Misdemeanor. Any person guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine not to exceed $500 and/or imprisonment in the County Jail for not more than 30 days. (B) Infraction. Any person guilty of an infraction, and upon conviction thereof, shall be punishable by a fine not to exceed $50 for the first offense, $100 or the second offense and $250 for each subsequent offense. (C) Violation; perjury. Any person who knowingly or intentionally misrepresents to any officer or employee of the city any material fact herein required to be provided is in violation of this chapter. Additionally, any individual who on a sworn statement states as a true a material fact which he or she knows to be false, is guilty of perjury. (D) Fraud. Any person who, with the intent to defraud the city or evade his or her business tax obligation misrepresents in any business tax form which the person files, any fact material to the determination of a correct amount of business tax due, shall be assessed a penalty of 100% of the amount of business tax due plus one percent interest per month, or a portion thereof, on the unpaid amount from the date the tax was due until the date of payment. (E) Exhibition. Any person who has a business certificate issued under this chapter and has the certification in his or her control and who fails to exhibit the same upon request is in violation of this chapter. (1995 Code, § 5.04.490) (Ord. 96-1789, passed - -1996)

The payment of a license tax, and its acceptance by the city, and the issuance of the license, shall not entitle the holder thereof to carry on any business unless he or she has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in the license in the event that the building or premises are situated in a zone or lacality in which the conduct of the business as in violation of any law. The License Tax Collector may refuse to issue a business license until and unless the applicant can satisfactorily establish that he or she has complied with all the requirements of this code and all other applicable laws and has obtained all necessary approvals from

appropriate city departments. (1995 Code, § 5.04.500)