Wasco Municipal Code Ch. 5.04 General Business Licensing Provisions

Article I. Purpose and Definitions

5.04.010 Purpose of chapter. 5.04.020 Definitions.

Article II. Licenses

5.04.025 License issuance--Restricted.

5.04.030 Licenses required. 5.04.040 Contents. 5.04.050 When taxes due and payable. 5.04.060 Penalty for delinquent taxes. 5.04.070 Proration of tax prohibited--Exception. 5.04.080 Excess delinquencies. 5.04.090 License term. 5.04.100 Separate license for branch establishments--Exception. 5.04.110 Multiple businesses at one location. 5.04.120 Duplicate licenses. 5.04.130 Nontransferability. 5.04.140 Posting. 5.04.150 Business license tax--Nonrefundable.

Article III. Administration

5.04.160 Application for license submission--Contents. 5.04.170 Application filing time. 5.04.180 Application review. 5.04.190 Application for license renewals. 5.04.200 Verification. 5.04.210 Computation of tax by director upon failure of licensee to file required or corrected statement. 5.04.220 Appeals by aggrieved persons. 5.04.230 Confidentiality. 5.04.240 Oaths. 5.04.245 Conditions. 5.04.246 Suspension or revocation. 5.04.247 Appeal.

Article IV. Exemptions and Exclusions

5.04.250 Constitutional and statutory exemptions. 5.04.260 Charitable organizations. 5.04.270 Disabled veterans. 5.04.280 Care facilities. 5.04.290 Home occupations. 5.04.300 Public utility. 5.04.310 Recreation instructors.

5.04.320 Claim for exemption. 5.04.330 Exempt license. 5.04.340 Revocation.

Article V. Enforcement

5.04.350 Director to enforce provisions of chapter. 5.04.360 Tax and penalty deemed debt to city. 5.04.370 Error by city not to prevent collection of due and payable tax. 5.04.380 Liability of persons engaged in business to pay tax. 5.04.390 Violation--Penalty.

Article VI. License Taxes

5.04.400 Amount to be paid fixed by chapter. 5.04.410 Rates generally. 5.04.420 Specified businesses. 5.04.430 Inflationary increase. 5.04.440 Maximum tax amount payable.

Article I. Purpose and Definitions

The purpose of this chapter is to provide for the establishment and levying of license taxes for the transaction and carrying on of certain businesses, trades, professions, callings and occupations in the city. This chapter is enacted solely to raise revenues for municipal purposes and is not intended for regulation. (Ord. 635; Ord. 473 §1, 2002).

As used in this chapter, the following definitions shall apply:

Amusement Machine. See Chapter 5.08.

Amusement Machine Business. See Chapter 5.08.

"Antique dealer" means any person, firm or corporation or retail shop principally offering for sale to the general public objects which are old as compared to the present age or time, which are of bygone style or vintage and which were crafted or manufactured at a much earlier period than the present time; and which because of the passage of time have taken on an intrinsic value greater than their original value. For the purposes of this chapter, "antique dealer" does not include the sale of secondhand merchandise.

"Applicant" means an applicant for a business tax license pursuant to this chapter, including a renewal thereof.

"Average number of persons employed" means:

A. The number of employees as herein defined employed monthly within the city earning wages for the
periods nearest the fifteenth day of each month during the previous year as reported by the applicant to the
State Department of Employment on forms which are used for reporting payments due under the
Unemployment Insurance Act of the state of California for each month of the previous calendar year, adding
the same and dividing by twelve and adding to the result thereof the number of employees compensated by
other than wages engaged in the business. If the applicant has been in business less than one year, the
average number of employees shall be the number of employees determined as described above divided by
the number of months remaining in the calendar year for which such calculation is made.

B. Alternatively to the definition in subsection A of this section and at the option of the applicant, the
average number of persons employed by the applicant for such license daily for one year determined by
ascertaining the total number of hours of service performed by all employees in the city during the previous
year and dividing the total number of hours of service thus obtained by the number of hours of service
constituting a year’s work of one full-time employee according to the custom or laws governing such
employment and adding to the result thereof the number of owners, partners or other principals,
salespersons or agents employed irrespective of the number of hours of service provided by such employees.
Hours of service as used in this definition shall include all paid holidays, sick leave, vacations and any other
days for which compensation is paid irrespective of whether work is performed therefor. As a condition to the
optional use of the foregoing definition, the applicant shall provide all business records or other
documentation related to the calculation aforesaid required by the director.

Bingo. See Chapter 5.44.

"Business" means trades, occupations, professions, and services of all and every kind of calling whether or not carried on for profit, including but not limited to retailing, wholesaling, manufacturing, service purveying, warehousing, personal and real property rentals and growing of plants and crops and animal husbandry for market.

"Commercial advertising" means the business carried on at a fixed location or locations in the city of selling or taking orders for or offering to sell or take orders for or preparing or printing or otherwise producing advertising copy, billboards, placards, banners or other visual objects (excluding films, videotapes or other electronic production media) for promoting the sale of products or otherwise advertising.

"Commercial advertising vehicle operation" means the business of operating a vehicle (of any kind or nature, except devices moved by human power or used exclusively upon stationary rails or tracks) equipped with loudspeakers, musical devices, signs, placards, billboards, searchlights or other attention-getting devices for advertising purposes upon a public street, highway or other right-of-way.

"Contractor" means any contractor or subcontractor as defined in Chapter 9 of Division 3 (commencing with Section 7000) of the Business and Professions Code of the state of California or, alternatively, as defined in the Rules and Regulations of the Contractor’s State License Board enacted pursuant to Section 7008 of the code. For the purposes of this chapter, any person engaged in activities similar to that of a contractor or subcontractor shall be deemed a contractor irrespective of whether said person is licensed as such by the state or other licensing agency.

"Director" means the director of finance of the city or his designee.

"Employee" means all persons engaged in the operation or conduct of any business whether as owner, any member of an owner’s family, partner, agent, manager, solicitor and any and all other persons employed or working in or associated with said business whether or not any salary or other compensation or remuneration is paid for such work. "Employee" as used herein includes employees (as defined above) of subcontractors, licensees or other persons engaged in the business for which a license hereunder is issued unless such subcontractors, licensees or other persons are licensed hereunder for the businesses in which they are engaged or which they conduct. Employee shall not include persons employed on a seasonal or periodic basis for less than one month or on a part-time basis for two months or less.

"Fixed place of business" means the premises occupied in the city for the particular purpose of conducting a business.

Food Vending Vehicle. See Chapter 5.16.

"Fortunetelling" means the practice, business or art of astrology, palmistry, phrenology, fortunetelling, life reading, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic or necromancy for a fee directly or indirectly either as a gift, donation or otherwise or exhibition thereof at any place where admission is charged.

"Itinerant vendor" means any person, both principal and agent (excluding peddlers and commercial solicitors as defined in Chapter 5.12), engaged in a temporary and transient business in the city selling goods, wares and merchandise and who (for the purpose of carrying on such business) hires, leases or occupies any room, building or structure for the exhibition or sale of such goods, wares or merchandise or from which room, building or structure the sales shall be made or business solicited by means of samples or deliveries from house to house irrespective of whether such person associates temporarily with any local dealer, trader, merchant or auctioneer or conducts such temporary or transient business in connection with or as a part of or in the name of any local dealer, trader, merchant or auctioneer.

"Junk dealer" means any person, firm or corporation carrying on, conducting or engaging in the business of buying, selling or otherwise dealing in or acquiring, old bottles, scraps, pieces of metal, rags, old rope, or any article not to be used in its former state or condition.

"Manufacturer" means any person engaged in the business of manufacturing, fabricating or processing any materials (raw or partly wrought) into goods, wares or merchandise or assembling or packaging any manufactured or processed material whether such manufactured or processed goods are sold or distributed to wholesalers, brokers or other channels for the purpose of resale.

"Newly established business" means a business in existence and operation for less than three months.

"Nonresidential property rental" means the business of renting or letting a building or structure of any kind or portions or areas thereof, including warehouses, mini-storage facilities, industrial, commercial and office buildings of properties to a tenant or tenants for purposes other than residential dwelling, sleeping or lodging.

Pawnbroker. See Chapter 5.18.

Peddler. See Chapter 5.12.

"Person" means any individual person, corporation, partnership, association or other organizational form used for carrying on any business.

"Processor" means any person engaged in the business of converting an article, substance or commodity into marketable form for the purpose of resale by changing its physical or chemical composition.

"Profession" means any profession, vocation or calling, the qualifications for which generally require an extended period or periods of specialized training and the issuance of an advanced educational degree or certificate and the performance of which requires licensing or certification or other official recognition. The term "professional person" as used in this chapter shall include but is not limited to the following:

1. Architect;

2. Attorney at law;

3. Certified public accountant;

4. Chiropractor;

5. Dentist;

6. Geologist;

7. Medical practitioner;

8. Optician;

9. Optometrist;

10. Oral surgeon;

11. Osteopath;

12. Physician;

13. Podiatrist;

14. Professional engineer (including but not limited to civil, chemical, mechanical and electrical engineers);

15. Public accountant;

16. Surgeon; and

17. Veterinarian.

"Residential property rental" means the business of managing, operating or renting any apartment house, duplex, hotel, motel, mobile home park, rooming or boardinghouse with two or more residential units. For purposes hereof, the number of residential units aforesaid shall exclude that unit, if any, occupied by the applicant; provided, however, that the management, operation or rental of three or less residential units shall not be deemed a residential property rental for purposes of this chapter.

Secondhand Dealer. See Chapter 5.18.

Shows, Carnivals, Circus and Exhibitions. See Chapter 5.48.

Solicitor. See Chapter 5.12.

Transient Outdoor Business. See Chapter 5.24.

"Vending machine activity" means the activity of managing, distributing, leasing or purveying coin-operated vending machines or any other vending machine accepting any other form of payment.

"Wholesaler" means any person engaged in the business of selling or soliciting the sale of goods, wares, merchandise or services for the purpose of resale and/or who sells in wholesale lots at wholesale prices. (Ord. 635; Ord. 473 §1, 2002).

Article II. Licenses

Notwithstanding any other provisions of this chapter or this title, no business license will be issued by the director if such applicant is not in compliance with any law, regulation, license, permit or administrative order related to the conduct of such business. (Ord. 635; Ord. 473 §1, 2002).

There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact or carry on any business, trade, profession, calling or occupation in the city without first having obtained a license from the director so to do or without complying with any and all applicable provisions of this chapter. (Ord. 635; Ord. 473 §1, 2002).

All licenses shall be prepared and issued by the director 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 issued;

B. The kind of business licensed thereby;

C. The location of the business licensed thereby;

D. The date of expiration of the license;

E. The license number;

F. Such additional information as the director shall determine to be appropriate for inclusion on the face of the license. (Ord. 635; Ord. 473 §1, 2002).

All license taxes due hereunder shall be paid in advance in the lawful money of the United States at the office of the director. All license taxes due hereunder shall be due and payable and delinquent as follows:

A. General. Except as provided in subsection B of this section, all license taxes shall be due and payable on or before the first day of the period for which the license is issued and shall become delinquent thirty calendar days thereafter.

B. Daily, Weekly, Monthly Period. All license taxes issued for a daily, weekly or monthly period shall be payable in advance of the commencement of business of the business specified therein and shall be delinquent upon commencement of such business. (Ord. 635; Ord. 473 §1, 2002).

To all delinquent license taxes there shall be added a penalty of ten percent of the amount of the tax due plus an additional ten percent for each month delinquent thereafter providing that the amount of any penalty shall in no event exceed one hundred percent of the amount of the license tax due. (Ord. 635; Ord. 473 §1, 2002).

No proration of any license tax due hereunder shall be made for any portion of the period for which a license tax is payable; except that for a license issued for a business which shall commence after July 1st of any year, the total license tax calculated in accordance with Section 5.04.400 or 5.04.410, as applicable, shall be reduced by one-half. (Ord. 635; Ord. 473 §1, 2002).

Notwithstanding the provisions of Section 5.04.060, any person who has conducted or operated a business prior to the commencement of the current calendar year (described) hereinafter in Section 5.04.090 for which a business license tax is due and payable without payment of the business license tax due and payable for each such prior fiscal year shall pay a business license tax for such prior year or years plus a penalty of one hundred fifty dollars for each prior fiscal year during which such business had been operated or conducted without payment of the business license tax then payable. The foregoing delinquency payments shall be applicable irrespective of whether such person has conducted or operated the business for which the license tax had not been paid at the same or a different location. (Ord. 635; Ord. 473 §1, 2002).

New business license taxes payable pursuant to this chapter shall be payable on a yearly basis (commencing on the date of issuance and expiring one year later on the same date). Taxes for existing business licenses payable pursuant to this chapter shall be payable on a calendar year basis (commencing January 1st of any one year and expiring December 31st the same year) such that, irrespective of the date of issuance of the existing business license for which a license tax is payable, said license shall expire at twelve o’clock midnight on December 31st of the calendar year for which the business license is issued. (Ord. 635; Ord. 473 §1, 2002).

Separate licenses shall be obtained for each branch establishment or location of the business 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. 635; Ord. 473 §1, 2002).

If a person engages in two or more separate businesses at the same location, such person shall pay a separate and distinct business license tax for each and shall be issued a separate and distinct business license for each such business. (Ord. 635; Ord. 473 §1, 2002).

Any person who has been issued a business license and who has paid the business license tax therefor and whose license has been lost or destroyed may obtain a duplicate license upon filing an affidavit or declaration under penalty of perjury attesting to such loss or destruction and upon paying to the director a sum of ten dollars. (Ord. 635; Ord. 473 §1, 2002).

No business license issued pursuant to this chapter shall be transferable between persons or licensees; provided, however, that a license issued to a person for a business conducted at one location may be transferred by that person to another location in the city; provided, further, that the address specified on the business license shall be amended by the director to reflect the new location. (Ord. 635; Ord. 473 §1, 2002).

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 said licensee in the conduct of his business in this city, shall prominently display within each such vehicle a sticker, device, sign or license facsimile provided by the director for identifying such business. (Ord. 635; Ord. 473 §1, 2002).

No business license tax or any portion thereof shall be refundable except in the case of an error in the determination of the amount of the license tax or in the event of double payment for a license. Claims for refunds based on the foregoing reasons must be made within three years of the discovery of such error in calculation or overpayment and shall be accompanied by documentation proving overpayment as required by the director. (Ord. 635; Ord. 473 §1, 2002).

Article III. Administration

Every person required to have a license under the provisions of this chapter shall apply for the same to the director. Such application shall be made upon a form provided by the director and shall be written by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be required by the director as necessary to determine properly the amount of the license tax to be paid.

If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period. (Ord. 635; Ord. 473 §1, 2002).

Applications for new and renewal permits, and for any amendment to any permit, shall be filed with the director not less than seven business days prior to the first day of operation of the business or activity for which the permit is requested, and shall be signed and verified by the applicant. (Ord. 635; Ord. 473 §1, 2002).

Applications for new and renewal permits for businesses inside the Wasco city limits shall be reviewed and approved by the city of Wasco planning director or his designee. All required planning entitlements and permits must be obtained by the applicant prior to approval of a business license application. (Ord. 635; Ord. 473 §1, 2002).

Every person required to have a business license who had been issued a business license effective during a calendar year shall apply for a renewal thereof for the ensuing calendar year and shall submit with such application an affidavit or declaration under penalty of perjury on a form provided by the director, setting such information concerning the type of applicant’s business and the number of employees engaged therein during the preceding year and such other information as may be required by the director for calculation of the amount of the license tax payable for the ensuing calendar year or portion thereof for which the application is made. A new business license tax shall be issued for each such renewal for the payment of the tax as specified in this chapter in a form approved by the director. (Ord. 635; Ord. 473 §1, 2002).

No statements submitted pursuant to this chapter shall be conclusive upon the director as to the matter set forth therein, nor shall the filing of the same preclude the director from collecting by appropriate action such sum or sums as may actually be due and payable hereunder. Each such statement and each of the several items therein contained shall be subject to audit and verification by the director who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in the director’s judgment to verify or ascertain the amount of the business license tax or taxes, penalties or other delinquent charges due and payable. All licensees, applicants and persons engaged in business in the city are hereby required to permit an examination, audit or inspection of such books and records for the purposes aforesaid. (Ord. 635; Ord. 473 §1, 2002).

required or corrected statement.

If any person fails to file any required statement within the time prescribed, or if, after demand therefor has been made by the director, such person fails to file a corrected statement within fifteen days after notification so to do, or it appears to the satisfaction of the director that a statement filed does not set forth the true facts of the business for which a license is required, the director shall determine the amount of license tax due from such person by means of such information as the director may be able to obtain.

In case such determination is made, the director shall give written notice of the amount so assessed by personal service or by depositing it with the U.S. Postal Service, postage prepaid, at Wasco, California, addressed to the person so assessed at the address appearing on said person’s last license or application. Such person may, within ten days after the serving or mailing of such notice, apply in writing to the director for a hearing on the amount of the license tax. If such application is made, the director shall give not less than five days’ written notice in the manner prescribed herein to the licensee to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed as the license tax. At such hearing, the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the director shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the director shall become final and conclusive. (Ord. 635; Ord. 473 §1, 2002).

Any person aggrieved by any decision of the director with respect to the issuance of or refusal to issue a license or the amount of a license tax may appeal such decision to the council by filing a notice of appeal with the city clerk within five days of such decision. The city clerk shall fix a time and place for hearing such appeal, and the city clerk shall give notice in writing to such person of the time and place of hearing by personal service or by depositing it with the U.S. Postal Service, postage prepaid, at Wasco, California, addressed to such person at the address appearing on said person’s last license or application. The findings of the council shall be final and conclusive and shall be served upon the applicant in the manner prescribed above for service of notice of the hearing.

The amount of any license tax finally determined as provided in this section or Section 5.04.210 shall be due and payable as of the date the original license tax was due and payable together with any penalties that may be due thereon; provided, however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency. (Ord. 635; Ord. 473 §1, 2002).

All business records, operations or information obtained by the director pursuant to an investigation of records, books or property of a business tax licensee or applicant shall, insofar as consistent with the California Public Records Act (Government Code Section 6250 et seq.), be deemed confidential; and the director shall not disclose to the public or any member thereof the contents of such records, books or other information obtained by the director which relates to the sources or amount of income, profit, losses or expenditures by any such person engaged in such business or any particular thereof except as may be permitted by the applicant, licensee or person required to pay such tax. (Ord. 635; Ord. 473 §1, 2002).

For the purposes of this chapter, the director is empowered to administer oaths. (Ord. 635; Ord. 473 §1, 2002).

Each business license issued hereunder shall be conditioned upon the following and each licensee shall comply with same:

A. All written conditions or limitations imposed upon the permit;

B. Payment of all fees when and as required by this chapter;

C. Cooperating with the police department and all other departments of the city in connection with the investigation of any criminal activity in or around the business premises and to assist in the investigation thereof;

D. The business and the premises on which it is conducted shall not be in violation of any local, state, or federal laws or regulations including, without limitation, all laws, rules, and regulations within the Wasco Municipal Code. (Ord. 641 §1, 2014).

A business license may be suspended or revoked, temporarily or permanently, upon the permittee’s failure to comply with all written conditions or limitations of the permit or the requirements of Section 5.04.245. Upon suspension or revocation of any permit, no other application by the same permittee or his or her agent to carry on a similar business or activity shall be filed for a period of one year from the date of such suspension or revocation. (Ord. 641 §1, 2014).

A suspension or revocation shall be final unless appealed to the city manager by the permittee within ten days after service of written notice of the suspension or revocation on the permittee. The filing of any appeal shall not stay any action to correct any violation of the permittee which may be pending. Any appeal shall be in writing and shall set forth fully the grounds upon which the appeal is based. The city manager shall determine the appeal based on the writings. The city manager shall send notice of his or her decision to the permittee within thirty days of receipt of all of the written materials required by the city manager. The city manager’s decision shall be final. (Ord. 641 §1, 2014).

Article IV. Exemptions and Exclusions

Nothing contained in this chapter shall be deemed or construed to require the payment of any business license tax prescribed in this chapter by any person transacting, engaging in or carrying on any business which is exempt from the payment of such taxes under the Constitution or statutes of the state of California. (Ord. 635; Ord. 473 §1, 2002).

Nothing contained in this chapter shall be deemed or construed to require the payment of a business license tax prescribed in this chapter by any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived either directly or indirectly by any person, except that all charitable organizations shall be subject to an application fee equal to the amount of the base tax. (Ord. 635; Ord. 473 §1, 2002).

Nothing contained in this chapter shall be deemed or construed to require the payment of any business license tax prescribed in this chapter by any person who is an honorably discharged or released veteran specified in Section 16001 of the Business and Professions Code of the state, as said section may from time to time be amended, who is physically unable to earn a livelihood by manual labor and who is a voter of this state and who desires to hawk, peddle or vend goods, wares or merchandise owned by the veteran or to distribute circulars. (Ord. 635; Ord. 473 §1, 2002).

Nothing contained in this chapter shall be deemed or construed to require the payment of any business license tax prescribed in this chapter by any person engaged in or conducting the business of child care or adult care for six or less persons. (Ord. 635; Ord. 473 §1, 2002).

Nothing contained in this chapter shall be deemed or construed to require the payment of a business license tax prescribed in this chapter by any person who is engaged in a home occupation conducted at the residence of said person in the city, the gross receipts from the operation of which are less than one thousand dollars per year, except that all home occupations as described in this section shall be subject to payment of the base tax. Any person engaged in a home occupation shall also be subject to payment of a home occupation planning permit fee. (Ord. 635; Ord. 473 §1, 2002).

Nothing contained in this chapter shall be deemed or construed to require the payment of any business license tax prescribed in this chapter by any public utility possessing a franchise granted by the city pursuant to which franchise said public utility pays to the city an annual franchise fee or otherwise makes annual payments to the city for the privilege in said franchise specified. (Ord. 635; Ord. 473 §1, 2002).

Nothing contained in this chapter shall be deemed or construed to require the payment of any business license tax prescribed in this chapter by any person engaged in the business of recreation instruction or sports officiating for programs or activities conducted or sponsored by the city, Wasco recreation and parks district or Wasco school districts. (Ord. 635; Ord. 473 §1, 2002).

Any person claiming an exemption pursuant to this article shall file an affidavit or declaration under penalty of perjury with the director stating facts upon which such exemption is claimed and attaching thereto documents in support of such claim. (Ord. 635; Ord. 473 §1, 2002).

Upon a proper showing contained in said affidavit or declaration or attachments, the director shall issue a license to the person claiming an exemption without payment to the city of the business license tax prescribed in this chapter. (Ord. 635; Ord. 473 §1, 2002).

The director may revoke any license issued without payment of a business license tax upon information that said licensee is not entitled to an exemption or is no longer entitled to the exemption upon said license had been issued. (Ord. 635; Ord. 473 §1, 2002).

Article V. Enforcement

It shall be the duty of the director to enforce each and all of the provisions of this chapter. (Ord. 635; Ord. 473 §1, 2002).

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 obtained a license 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 the license tax and penalties imposed on such business. (Ord. 635; Ord. 473 §1, 2002).

In no case shall any mistake made by the director in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this chapter. (Ord. 635; Ord. 473 §1, 2002).

In any action brought under or arising out of any of the provisions of this chapter or of any ordinance imposing a license tax, the fact that a party thereto represented him or herself as engaged in any business or calling for the transaction of which a license is required shall be conclusive evidence of the liability of such party to pay the license tax for such business. (Ord. 635; Ord. 473 §1, 2002).

Each and every day or fractional part of a day that the trade, calling, business, profession or occupation specified in this chapter is conducted, carried on or engaged in, or the thing done without a license as required by this chapter shall constitute a violation of this chapter; and any person who shall violate any of the provisions of this chapter shall be deemed guilty of a misdemeanor which, upon conviction, shall be punishable as set forth in Chapter 1.08. Conviction hereunder shall not be construed as a waiver of the right of the city to bring a civil action, nor shall the bringing of such civil action release the defendant therein, or any other person, from prosecution pursuant to this section. (Ord. 635; Ord. 473 §1, 2002).

Article VI. License Taxes

The amount of license taxes to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business hereinafter designated is hereby fixed and established by separate resolution adopted by the city council each January as part of the annual master fee schedule update. Such license tax shall be paid by every person engaged in carrying on or maintaining any such profession, trade, occupation, calling or business in the city. For every such person, the license tax shall be as set forth in the master fee schedule. (Ord. 635; Ord. 473 §1, 2002).

Except as otherwise specified in Section 5.04.420, every person commencing, engaged in, conducting or carrying on a business within the city shall pay an annual business license tax comprising of the base fee plus the fee per employee times the average number of persons employed, including employees of contractors, subcontractors and professional persons engaged in or to be engaged in such business. The base fee and the fee per employee shall be set each year by city council resolution as described in Section 5.04.400. (Ord. 635; Ord. 473 §1, 2002).

Every person who commences, conducts, engages in or carries on any business described or whose business designation is listed hereinafter in this section shall pay a business license tax comprised of the base tax plus the unit tax amount times the number of units calculated, respectively, for each such classification of business as hereinafter specified. The base tax and unit tax amounts shall be set annually by city council resolution as described in Section 5.04.400.

Special Category Fees:

Business Type Base Fee Unit Tax Amount

Residential property rental $35.00 $10.00 per unit of dwelling in excess
of 3 units

Nonresidential property rental $35.00 $10.00 per 1,000 sq. ft. or fraction
thereof

Real estate brokerage $35.00 $20.00 per each sales person and
employee

Dance hall operator $35.00 $330.00 flat annually

Vehicle wrecking facility $35.00 $330.00 flat annually

Christmas tree lot sales operations or $35.00 $330.00 flat annually
operation

Commercial advertising $35.00 $330.00

Special Category Fees:

Business Type Base Fee Unit Tax Amount

Commercial advertising vehicle-activity -- $35.00 per vehicle

Fortunetelling $35.00 $552.00 flat annually

Junk dealer $35.00 $552.00 flat annually

Auto dismantling $35.00 $552.00 flat annually

Pawnbroker $35.00 $552.00 flat annually

Secondhand dealer $35.00 $330.00 flat annually

Itinerant vendor $35.00 $552.00 flat annually

Commercial solicitors $35.00 $552.00 flat annually

Curb painters $35.00 $20.00 per day per person

Carnival operator $35.00 $275.00 flat daily

Amusement machine activity $35.00 $10.00 per machine

Vending machine activity $35.00 $10.00 per machine

Transient outdoor business $35.00 $110.00 flat daily

Food vending vehicle $35.00 $552.00 flat annually

Ice cream vending vehicles $35.00 $70.00 flat annually

Contractor (with gross receipts under $35.00 $20.00 flat annually $50,000.00 in the city of Wasco)

Contractor (with gross receipts over $35.00 $20.00 times the number of persons
$50,000.00 in the city of Wasco) engaged in such business

Nonprofit/charitable organizations $35.00 --

(Res. 2958 §3 (Exh. A), 2014; Ord. 635; Ord. 473 §1, 2002).

The base business taxes and the additive business license tax amount calculated on the basis of the average number of employees or other specified units as described in Sections 5.04.410 and 5.04.420 shall be increased each in the amount of two percent (rounded to the nearest dollar) for each calendar year from and after the calendar year, January 1, 2003, through December 31, 2003, through and including the calendar year January 1, 2007, through December 31, 2007. Each such annual increase shall be applicable to the respective elements (i.e., base tax, tax amount multiplied by the average number of employees and the unit tax amounts) of the business license tax in effect for the immediately preceding fiscal year. (Ord. 635; Ord. 473 §1, 2002).

Notwithstanding anything to the contrary contained in this chapter, the annual business license tax payable for any one business shall not exceed the following amounts for the fiscal years, respectively, hereinafter specified:

Calendar Year Maximum Tax

2003 $2,500.00

2004 2,625.00

2005 2,750.00

2006 2,885.00

2007 and thereafter 3,030.00

(Ord. 635; Ord. 473 §1, 2002).