Woodlake Municipal Code Ch. 5.04 Business Licenses Generally

As used in this chapter:

"Business" means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

"Employee" means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner agent, manager, solicitor and any and all other persons employed or working in such business.

"Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies and individuals transacting and carrying on any business in the city.

(Ord. 119 § 1, 1956)

The ordinance codified in this section is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

(Ord. 119 § 2, 1956)

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 ordinances. This section shall not apply to inspection fees.

(Ord. 119 § 3, 1956)

Neither the adoption of the ordinance codified in this section 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 general provision applicable to any such violation, nor be construed to effect 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.

(Ord. 119 § 4, 1956)

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

The forms and licenses required in this section will be made available in alternative formats to accommodate persons with disabilities upon advanced notice.

(Ord. 119 § 5, 1956)

(Ord. No. 610, § 2, 7-24-2017)

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 designated in such license; provided, that warehouses, other businesses 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 establishment.

(Ord. 119 § 6, 1956)

A. Constitution of Statutes of the United States or of the state of California. 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 of California from the payment to corporations of such taxes as are herein prescribed.

B. Other Exemptions.

1. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax (fee) 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 individual, firm or corporation; nor shall any license tax (fee) be required for the conducting of any entertainment, 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 (fee) 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 such organization or association was formed, and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the city requiring a permit from the city council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

2. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax (fee) to conduct, manage or carry on any business, occupation or activity located in any residential district as defined by Title 17 of this code.

3. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax (fee) to own and rent or own and lease any real property regardless whether said property is for residential, commercial or industrial use.

C. Every honorably discharged sailor, soldier, marine or coastguardsman of the United States, who is unable to earn a livelihood by manual labor, shall have the right to hawk, peddle or vend goods, wares and merchandise, except spirituous, malt, vinous or other intoxicating liquors, without any license tax or fee whatsoever, and it is made the duty of the city clerk to issue a license therefor to such honorably discharged soldier, sailor, marine or coastguardsman, upon producing his discharge, and making proof of his disability as herein provided.

D. Claim for Exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the city clerk stating the facts upon which exemption is claimed.

E. License. The city clerk 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.

F. Revocation. The city clerk 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.

(Ord. 540 § 1, 2001; Ord. 119 § 7, 1956)

Every person required to have a license under the provisions of this chapter shall make application for the same to the city clerk, and upon the payment of the prescribed tax the city clerk 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.

(Ord. 119 § 8, 1956)

Upon a person making application for the first license tax 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 of persons employed, such person shall furnish to the city clerk 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 city clerk, 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 shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the city clerk as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the city clerk with a sworn statement, upon a form furnished by the city clerk, 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 city clerk 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.

(Ord. 119 § 9, 1956)

In all cases, the applicant for the renewal of a license shall submit to the city clerk for his 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 city clerk, sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant's business during the next preceding year or quarter as may be required by the city clerk to enable him to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

(Ord. 119 § 10, 1956)

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.

The information furnished or secured pursuant to this section or Sections 5.04.090 and 5.04.100 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 chapter.

(Ord. 119 § 11, 1956)

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

In case such a determination is made the city clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office at Woodlake, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the city clerk for a hearing on the amount of the license tag.

If such application is made, or if application is not made within the time prescribed, the city clerk must cause the matter to be set for hearing within fifteen (15) days before the city council. The city clerk shall give at least ten 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 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 the service of notice of assessment.

(Ord. 119 § 12, 1956)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue such 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 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 at Woodlake, California, postage prepaid, addressed to such person at his last known address.

(Ord. 119 § 13, 1956)

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

(Ord. 119 § 14, 1956)

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 and paying a fee of one dollar ($1.00) have a license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.

(Ord. 119 § 15, 1956)

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 such license has not expired, then the license tax prescribed for the business by this chapter shall not be payable until the expiration of the term of such unexpired license.

(Ord. 119 § 16, 1956)

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 an affidavit attesting to such facts, and at the time of filing such affidavit paying to the city clerk a duplicate license fee of one dollar ($1.00).

(Ord. 119 § 17, 1956)

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.

(Ord. 119 § 18, 1956)

All annual license taxes herein provided to be paid may be paid on a quarterly basis. All licenses herein provided to be paid shall be paid in advance as follows:

A. Annual license taxes on 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. Daily license taxes each day in advance.

(Ord. 119 § 19, 1956)

A. Penalty for Nonpayment of Annual License. Every annual license which is not paid within a period of thirty (30) days from the time the same becomes due and payable is declared to be delinquent, and the city clerk shall thereupon add to the license and collect a penalty of ten percent of the license so delinquent; if such license is not paid within sixty (60) days from the time such license becomes due and payable, an additional sum of fifteen (15) percent of the license shall be added to the license and collected as a penalty.

B. Penalty for Nonpayment of a Quarterly License. Every quarterly license which is not paid within a period of ten days from the time the same becomes due and payable is declared to be delinquent and the city clerk shall thereupon add to such license and collect a penalty of ten percent of the license so delinquent; if such license is not paid within twenty (20) days from the time such license becomes due and payable an additional sum of fifteen (15) percent of the license shall be added to the license and collected as a penalty.

C. Penalty for Nonpayment of a Daily License. Every daily license which is not paid at the close of business on the day when the same was due and payable is delinquent, and the city clerk shall thereupon add to the license and collect a penalty of ten percent of the license as delinquent; if such license is not paid within ten days from the time such license becomes due and payable, an additional sum of fifteen (15) percent of the license shall be added to the license and collected as a penalty.

(Ord. 119 § 20, 1956)

A. Manufacturing. Every person conducting, managing or carrying on the business of steel fabrication, foundry, forging or the business of manufacturing, compounding or preparing for sale, any article, substance or commodity not otherwise specifically licensed by any other provisions of this chapter shall pay a license fee in the amount set forth in Schedule I of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A and incorporated herein by reference.

B. Wholesaling, Retailing, Jobbing and Other Business Not Specifically Licensed. Every person conducting, managing or carrying on any wholesale or retail or jobbing business, or otherwise engaged in the selling of goods, wares, merchandise or other things of value, and not otherwise specifically licensed by this chapter, and every person conducting, managing or carrying on any business that is not specifically licensed by this chapter, shall pay a license fee based on the amount of business done in accordance with Schedule I of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A and incorporated herein by reference.

(Ord. 393 § 1, 1983: Ord. 381 § 1, 1983: Ord. 262 § 1, 1973: Ord. 119 § 21, 1956)

Every person conducting, managing or carrying on any business hereinafter in this section enumerated, or any combination thereof, shall pay a license fee as set forth in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference:

Accountant, auditor; advertising, advertising counsel, outdoor advertising; appraiser; architect; assayer; attorney-at-law; certified public accountant; chiropodist; chiropractor; civil engineer; collection agency or mercantile agency; consulting engineer; dentist; designer or decorator; draftsman; drugless practitioner (provided, however, that this section shall not apply to persons who treat the sick through prayer or spiritual means); electrical engineer; electrologist; geologist; illustrator or show car writer; landscape gardener or landscape architect; lapidary; mechanical engineer; money lender or money broker, or person engaged in buying or selling obligations; newspaper and commercial printing; oculist; osteopath; physician; real estate broker; surgeon; surveyor; taxidermist; mortician; veterinarian.

Nothing in this section contained shall be deemed or construed as applying to any person engaged in any of the professions or occupations herein before enumerated solely as an employee of any other person conducting, managing or carrying on any such business in the city.

(Ord. 381 § 2, 1983: Ord. 119 § 22, 1956)

Every person conducting, managing or carrying on the business of producing theatrical or vaudeville performances, or the exhibition of motion pictures, or lecturers or entertainments, or shows, or contests or exhibitions, not otherwise specifically licensed by this chapter, shall pay a license fee in an amount set forth in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

(Ord. 381 § 3, 1983: Ord. 119 § 23, 1956)

Every person conducting, carrying on or managing the business of packing or preparing green or dried fruits, for hire or otherwise, for shipment or otherwise, or for sale upon commission, or otherwise, shall pay a license fee in an amount shown in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

(Ord. 381 § 4, 1983: Ord. 119 § 24, 1956)

Any person doing business outside the city, soliciting job printing within the city, shall pay a license fee in an amount shown in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

(Ord. 381 § 5, 1983: Ord. 119 § 25, 1956)

Every person conducting, carrying on or managing the business of bill posting, sign advertising, by means of billboards or advertising signboards, fences, posts and buildings, shall pay a license fee in the amount shown in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference; provided, that this section shall not apply to bulletin boards or newspapers, nor to signs posted on any building by the person conducting business therein, advertising his own business, nor to owners of real estate, or their agents, advertising their property for sale or lease, when posted upon the property advertised for sale or lease.

(Ord. 381 § 6, 1983: Ord. 119 § 26, 1956)

Every person conducting, managing or carrying on a hotel or apartment house shall pay a license fee in the amount set forth in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference. For the purpose of this section, the words "apartment house" and "hotel" shall be construed as defined in the State Housing Law of California.

(Ord. 381 § 7, 1983: Ord. 119 § 27, 1956)

Every person conducting, managing or carrying on the business of junk collector shall pay an annual license for each person employed in such business in an amount set forth in Schedule II, Classification B, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

For the purpose of this section, the words "junk collector" shall be defined as any person who goes from place to place for the purpose of engaging in or carrying on the business of collecting, buying or selling, either at wholesale or retail, any old rags, bottles, sacks, cans, papers, metals, or any other worn out or discarded material.

(Ord. 381 § 8, 1983: Ord. 119 § 28, 1956)

Every person conducting, managing or carrying on the business of posting and distributing advertisements for any store or other business carried on outside the city, shall pay a license fee in the amount set forth in Schedule II, Classification C, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference. For the business of posting and distributing advertisements for any store or other business within the limits of Woodlake, the license shall be included in the regulation license paid by the business pursuant to the provisions of this chapter and any ordinance amendatory thereof.

(Ord. 381 § 9, 1983: Ord. 119 § 29, 1956)

Every person, firm or corporation conducting, managing or carrying on a circus, carnival, caravan, menagerie, exhibits, or the business of palmistry, shall pay a license fee in the amount set forth in Schedule II, Classification C, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference. (Amended during 1996 codification; Ord. 381 § 10, 1983: Ord. 119 § 30, 1956)

Every person conducting, managing or carrying on the business of operating and running any dray, automobile, truck or other vehicle used for the purpose of making deliveries of goods, wares or merchandise to retail and wholesale merchants within the city, shall pay a license fee in the amount set forth in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

(Ord. 381 § 11, 1983: Ord. 119 § 31, 1956)

Every person conducting, managing or carrying on the business of running a card room shall pay a license fee in the amount set forth in Schedule II, Classification B, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

(Ord. 381 § 12, 1983: Ord. 119 § 32, 1956)

Every person conducting, managing or carrying on the business of operating or maintaining any mechanical or electronic instrument, device or contrivance which is solely for the purpose of furnishing music, whether coin operated, or otherwise, shall pay a license fee in the amount shown in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference, for each instrument, device or contrivance.

Every person conducting, managing or carrying on the business of operating or maintaining any mechanical or electronic instrument, device or contrivance for the furnishing of amusement, whether coin operated, or otherwise, shall pay a license fee in the amount shown in Schedule II, Classification A of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference, for each such mechanical or electronic instrument, device, contrivance or game of amusement.

The license required by this section shall be in addition to any other business license required to be paid by this chapter by any person engaged in a business other than that of the operation or maintenance of a mechanical or electronic instrument, device, contrivance or game of amusement such as described herein.

(Ord. 381 § 13, 1983: Ord. 122 § 1, 1956: Ord. 119 § 33, 1956)

Every person conducting, carrying on or managing the business of contractor or sub-contractor in the building trades, in the erection in whole or in part of buildings, structures or any additions, alterations or improvements thereon, or in wrecking, demolishing or removing buildings or structures, or partially destroying buildings and debris, or excavating, or in construction, or grading of any streets, sidewalks, pavement, sewer, engineering structure, whether such work shall be done under a percentage basis or otherwise, shall pay a license fee in the amount set forth in Schedule II, Classification A of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference.

For the purpose of this section, the tax shall be paid in advance on the first day of January, April, July and October of each year, except for new license taxes which shall be payable when application is made for the license.

(Ord. 381 § 14, 1983: Ord. 262 § 2, 1973: Ord. 179 § 1, 1963: Ord. 119 § 34, 1956)

Every person conducting, managing, carrying on or operating a pool room or billiard parlor, shall pay a license in the amount set forth in Schedule II, Classification A, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference, for each pool or billiard table.

(Ord. 381 § 15, 1983: Ord. 119 § 35, 1956)

The following businesses shall pay a flat license fee in the amount set forth in Schedule II, Classification B, of the Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference: rooming-house, boarding house, auto court, bakery, laundry, trailer camp.

(Ord. 381 § 16, 1983: Ord. 119 § 36, 1956)

All persons doing business within the city shall at all times maintain and keep such books of record as will enable them to easily and readily furnish such information to the city clerk as the city clerk will require in order to enforce and collect the license fee herein provided to be paid.

(Ord. 119 § 37, 1956)

All licenses hereinabove provided to be paid shall be paid at the office of the city clerk.

(Ord. 119 § 38, 1956)

It shall be the duty of the city clerk, and he 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 hereof and the collection of license taxes hereunder as may from time to time be required by the city clerk and/or the city council.

The city clerk, in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall exercise or cause to be examined all places of business in the city to ascertain whether the provisions of this ordinance have been complied with.

The city clerk and each and all of his 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. Any person having such license certificate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the city clerk and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of these provisions.

(Ord. 119 § 39, 1956)

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 complaint jurisdiction, for the amount of license tax and penalties imposed on such business.

(Ord. 119 § 40, 1956)

The conviction and imprisonment of any person for engaging in any business without first obtaining 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 by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

(Ord. 119 § 41, 1956)

A violation of this chapter is not punishable as an infraction or misdemeanor, a violation of this chapter is punishable only by an administrative fine. Any person who violates any provisions of any ordinance enacted by the city, as amended from time to time, or any person who owns property upon which a violation exists, irrespective of whether that person caused the violation, shall be subject to an administrative fine or penalty up to the maximum amounts set forth by Woodlake Municipal Code Chapter 1.12.070.

Persons cited for violating this chapter may request an administrative appeal hearing as permitted by Woodlake Municipal Code Chapter 1.12.110.

(Ord. 381 § 17, 1983: Ord. 119 § 42, 1956)

(Ord. No. 641, § 2, 11-8-2021)

The Business License Tax Schedule attached to the ordinance codified in this chapter as Exhibit A, and incorporated herein by reference, may be amended, from time to time, by resolution of the city council.

(Ord. 381 § 18, 1983)

The business license tax imposed pursuant to this chapter shall, in no event, exceed three hundred dollars ($300.00) per quarter.

(Ord. 393 § 2, 1983: Ord. 388 § 1, 1983)