Yreka Municipal Code Ch. 5.04 Business Licenses

For the purpose of regulating the various businesses, trades and callings carried on in the limits of the city, and also for the purpose of producing revenue to carry on the public functions of the city, the license tax for each such business, trade or calling is fixed as hereinafter specified, and it is unlawful to carry on such business in the city without paying such license tax.

(Ord. 180 § 1, 1934).

For the purpose of this chapter, the following words and phrases, when used herein, shall have the following meanings, unless otherwise specified:

(1) "Person" means any person, firm or corporation;

(2) Words of the singular number shall include the plural number, and words used in the masculine gender shall include the feminine gender;

(3) "Goods, wares and merchandise" means stock in trade, and personal property of every name and nature carried on hand for sale or offered for sale;

(4) "Merchant" means any person selling goods, wares and merchandise at a fixed and permanent place of business;

(5) "Peddler," for the purpose of this chapter, is defined to be, and includes, every person who travels from place to place or has a stand upon any public street, alley or other public place, doorway, any room or building, unenclosed vacant lot or parcel of land, who sells, or offers for sale, any goods, wares or merchandise in his possession;

(6) "Solicitor," for the purpose of this chapter, is defined as any person who engages in the business of going from house to house, place to place, or in or along the streets of the city, selling or taking orders for goods, wares or merchandise or other things of value for future delivery, or for services to be performed in the future;

(7) "Transient business" means any business, trade, profession, avocation or calling carried on by any person who does not enter this town to engage in business herein permanently;

(8) "Permanent business" means that business, trade, calling, profession or avocation carried on by any person who is permanently established in business in the city, and has been continuously for over one year, or who hereafter remains in business in the city continuously for more than one year, or who comes into the city and acquires real property for a business site and conducts a business thereon, or who leases business premises for a term of six months or more, or who otherwise produces evidence to the satisfaction of the city council he is here to engage in business permanently.

(Ord. 180 § 2, 1934)

Every person doing a permanent business in the city as a merchant, in the classifications hereinafter set forth, shall pay a license tax based on his annual gross receipts in thousands of dollars in accordance with the tabulation for "Annual License Tax by Classification" hereinafter set forth. The merchants taxable as hereinbefore provided are those in the classifications following:

CLASSIFICATION I

Gift and novelty stores

Jewelry stores

Musical instruments

Specialty apparel

CLASSIFICATION II

Children's wear

Department stores

Drug stores

Hardware

Liquor stores

Men's and women's apparel

Merchants not otherwise provided for in any other section of this chapter.

Seed and garden supplies

School and office supplies

Specialty foods

Shoe stores

Sporting goods

Stationery and books

Variety stores

CLASSIFICATION III

Appliances

Auto parts and accessories

Furniture stores

Barber and building supplies

Meat markets

Paint, glass and wallpaper

Plumbing and heating fixtures

Wrecking and salvage, auto, etc.

CLASSIFICATION IV

Automobile new car dealers

Automobile used car dealers

Boat, trailer and motorcycle

Combination grocery stores

Wholesalers

Farm and industrial equipment

The tax payable on the annual gross receipts in thou-sands of dollars, which receipts shall be those for the preceding calendar year, shall be at the rates, upon the respective classes of merchants hereinbefore provided, as set forth in the following tabulation:

ANNUAL LICENSE TAX BY CLASSIFICATION

The minimum license tax shall, in any event, be not less than thirty dollars per year.

Provided that for the purpose of ascertaining the license tax of any merchant, the city clerk, before issuing the license, shall require such person to submit a yearly verified statement, setting forth his average yearly gross sales for the preceding year, on printed forms the city clerk shall have prepared for that purpose.

Provided further, a newly started business of the merchant class shall pay thirty dollars, and shall be issued a license for the first year, and shall make a deposit of seventy-five dollars in cash, and if at the end of the first year, his average annual gross sales exceed five thousand dollars, he shall pay the excess license tax, based on the above schedule, and upon such payment his deposit shall be returned; provided, however, if he desires to continue in business he shall pay the license tax required for the succeeding year; in lieu of a cash deposit he may file a bond, approved by the city council, to secure such payment.

(Ord. 348, 1960: Ord. 180 § 3, 1934)

Every person engaged in a business named in this section, in the city, shall pay an annual license fee of thirty dollars per year:

(1) Every attorney, physician or surgeon, dentist, chiropractor, optometrist, pharmacist, veterinarian, artist, architect, auctioneer, engineer, assayer, surveyor, public stenographer, public accountant, or any other profession;

(2) Every abstractor of titles, or searcher of records; real estate agent or broker;

(3) Every beauty shop, beauty parlor, tailor or tailor shop, photographer or art studio, shoe or harness repair shop, barber shop, florist or flower shop, cleaner or dyer or cleaning and dyeing shop, painter, paper hanger, sign painter, decorator (upholsterer), dressmaker where help is employed, golf course, boarding house with more than four regular boarders, hospital or convalescent home, taxi service, watch repair shop, or general repair shop;

(4) Every person in the business of conducting a blacksmith shop, welding shop, sheet metal shop, cabinet or carpentry shop;

(5) Every person in the business of conducting a job printing shop, lithographing shop, mimeograph shop, multi-graph shop, or newspaper;

(6) Every person engaged in the business of conducting a restaurant, grill, coffee shop, cafe, lunch counter, automobile service, bakery, bottling works, cigar manufacturer, candy manufacturer, commission merchant, garage (storage or repair), service station, creamery, cheese factory, undertaking or mortuary, contractor, or contracting business;

(7) Every person engaged in the business of draying, trucking or transporting of goods, wares and merchandise, or personal property for hire or compensation;

(8) Every tile setter, roofer, plasterer, bricklayer, lather, cement finisher, floor finisher, excavator, heating contractor, glass setter, air conditioner and structural steel worker.

(Ord. 227 § 1, 1947; Ord. 224, 1947; Ord, 180 § 4, 1934).

Every person conducting, within the limits of the city, a laundry where help is employed, shall pay a license tax of sixty dollars per year.

(Ord. 224, 1947; Ord. 180 § 5, 1934),

Every person who sells or offers for sale upon public streets or highways from any motor vehicle commonly known as a rolling or travelling store, shop or stand, any milk products or confections for immediate consumption, shall pay a license tax of forty-five dollars per calendar year, which tax shall be payable prior to the commencement of such business and shall not be prorated or otherwise reduced by reason of the fact that application therefor is made after the commencement of the calendar year.

(Ord. 357 § 3, 1962: Ord. 180 § 6, 1934).

No person permitted to be licensed under the provisions of Section 5.04.060 shall, insofar as the business of selling milk products and confections for immediate consumption is concerned, be included within the provisions of Section 5.04.130.

(Ord. 357 § 4, 1962).

Every person engaged in the business of conducting a hotel, lodging house, or rooming house within the limits of the city, shall pay a license tax of thirty dollars per year for a business with a capacity of from one to five sleeping rooms, and one dollar and eighty cents per year for each additional sleeping room.

(Ord. 236 § 1, 1947; Ord. 180 § 10, 1934).

Every person engaged in the business of conducting an auto camp, auto court, motel, trailer camp* or auto campground, within the limits of the city, shall pay a license tax of thirty dollars per year for an auto camp, auto court, motel, trailer camp or auto campground with a capacity of from one to five sleeping rooms, and one dollar and eighty cents per year for each additional sleeping room.

(Ord. 236 § 2, 1947: Ord. 180 § 11, 1934).

Footnotes:

--- (2) ---

3. Trailer camps—See Chapter 5.12.

Every person engaged in the theater business within the limits of the city shall pay a license tax of ten dollars a month.

(Ord. 180 § 12, 1934).

Every person engaging in the business commonly known as a flea market at a fixed site and location for which a valid use permit has been issued by the city shall pay a license tax of one hundred dollars per year. This license shall not apply to any other business conducted on the property by the operator of the flea market and shall only be applicable wherein spaces are rented to others on an intermittent basis not to exceed five days in length.

(Ord. 680, 1993).

Every person entering within the limits of the city, pursuing therein the business of peddler or solicitor, as above defined, shall pay a license tax of five dollars a day, except as hereinafter specified, and except that persons selling milk products and confections from any vehicle on the public streets for immediate consumption shall pay the license as provided in Section 5.04.060 instead of the license hereinbefore in this section provided.

Every person entering the city and carrying on there-in the business or calling of telling fortunes, clairvoyant, phrenologist or palmist, shall pay a license tax of five dollars a day, provided that should such person desire to engage in business in this city permanently, the license tax shall be twenty-four dollars a year, and such person may file a bond as provided for transients, in Section 5.04.130, to secure the payment of the license tax in case such business or calling is not to be permanent.

(Ord. 357 § 1, 1962: Ord. 180 § 13, 1934).

Every person who sells or offers for sale upon the public streets or highways from any vehicle commonly known as a rolling or travelling store, any goods, wares or merchandise, shall pay a license tax of five dollars per day; excepting, however, persons who sell goods, wares or merchandise to merchants buying for the purpose of resale; except that persons selling milk products and confections from any vehicle on the public streets for immediate consumption shall pay the license hereinbefore in Section 5.04.060 provided instead of the license hereinbefore in this section provided.

(Ord. 357 § 2, 1962: Ord. 180 § 14, 1934).

Every person who enters the city, for the purpose of conducting a transient or itinerant business, occupation or calling herein, shall be classified as carrying on an "itinerant business," and must first obtain a license authorizing him to carry on such business. Such person shall pay a license tax of five dollars per day in advance therefor, for each day he purposes to carry on such itinerant business herein. The chief of police, upon finding any such person carrying on such business in the city, shall require him to appear before the city clerk, and file a verified statement, stating the nature of his business, its location, length of time he intends to carry on same, and means of conducting same. The chief of police shall collect from such person the license tax required for the length of time he desires same and issue him a license therefor, to expire on the date named. If such person refuses to file such statement, and pay the license tax, and if he opens up or carries on his business, he shall be subject to arrest for violation of this chapter. Provided, however, should such person declare his intention of engaging in business in the city permanently, and does not come within the definition of a permanent business as above defined, he shall be required to make a deposit of one hundred dollars to secure the payment of the itinerant license tax, and he shall be given a license for a permanent business of the class in which he falls, and the application shall be reported to the city council. If the applicant satisfies them he is to engage in, or about to engage in, a permanent business, his deposit shall be returned, but if he does not, his deposit shall increase to two hundred fifty dollars until he does so satisfy the city council, or until he is here in business continuously for a period of six months. Provided, however, if his business is of a permanent nature, but he is prevented from continuing same by circumstances beyond his control, his deposit shall be returned to him, if for such cause he is required to discontinue his business. If, however, he is engaged in an itinerant business, a charge of five dollars per day, for each day he has been in the city, shall be made against him as a license tax, and shall be deducted from said deposit, and the remainder, if any, returned to him. Provided he may, at his option, in lieu of a cash deposit, file a bond in the sum of five hundred dollars with a corporate surety, or two or more personal sureties, to be approved by the chief of police or mayor, conditioned upon his paying the itinerant license tax, in case he does not engage in a permanent business.

(Ord. 180 § 15, 1934).

Every person not having a fixed place of business within the city, who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city, and who is not within the purview of, or subject to the provisions of, Sections 5.04.110 and 5.04.130, or either of those sections, and who is not a common carrier or contract carrier, making such delivery in such capacity, shall pay a license tax of forty—five dollars per year.

(Ord. 319 § 1, 1957: Ord. 180 § 15.1, 1934).

The city council, believing that it is for the best interest of the city to retain control of the issuance of licenses for the following businesses and occupations within the limits of the city, requires any person who desires to engage in any such occupation or business in the city, to make application to the city clerk therefor. He shall, however, have no authority to issue such license, but shall report the matter to the council at its next meeting, and the city council shall hear the applicant, and if the applicant is of good moral character and, in the opinion of the council, the issuance of the license will not be detrimental to the public peace, public health or public morals of the city, the council in its absolute discretion may direct the chief of police to issue the license, and collect the following tax therefor:

(1) For every person conducting a bowling alley, ten dollars per year;

(2) From every boxing exhibition, sparring exhibition or wrestling exhibition, five dollars for each exhibition;

(3) From every person conducting a billiard parlor, soft drink parlor, pool room, or club room where cards or other games are played, twenty-five dollars per year;

(4) From every carnival , merry-go-round, circus, dog and pony show, or tent show, twenty-five dollars per day;

(5) From every chautauqua, ten dollars per day;

(6) From every skating rink, forty dollars per year, payable quarterly;

(7) From every public dance hall, twenty-five dollars per year;

(8) For each mechanical device for the reproduction of music, operated by inserting coins, the license tax shall be twelve dollars per year, payable in advance, and to be evidenced by an appropriate paper seal to be furnished by the city and to be affixed to each such mechanical device by an adhesive;

(9) This tax shall be collected, whether the owner or operator of the place of business wherein the device or devices is or are situate owns the mechanical device or devices, or rents it or them, or whether it or them is or are installed or maintained therein on a commission or percentage basis, and if not paid annually in advance, a ten percent penalty shall be added to the amount of the tax so imposed. Provided, that should a license be issued for the device or devices herein specified, the city council reserves the right to revoke or suspend such license for any cause that would have impelled it to have refused such license in the first instance, and such license may be suspended by order of the city council, pending hearing of a citation to show cause why the same should not be revoked; and in the event of such citation, the same shall be served five days before such hearing and must be heard within ten days after service, unless such hearing is continued at the request of the licensee.

(Ord. 239, 1948; Ord. 191, 1937: Ord. 180 § 16, 1934).

The provisions of this chapter shall not require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity, for charitable purposes or from which profit is not derived, either directly or indirectly by any person, nor for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or moral subject whenever the receipts from the same are to be appropriated to any church or school, or to any religious or benevolent purpose within the limits of the city; or whenever the receipts from same are appropriated for the purposes and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly, by any person. Provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization, unless such institution or organization applies from the city council or proper officer, for a permit to conduct, carry on, or manage such trade, calling or occupation.

(1) Disabled veterans. Disabled war veterans shall not be charged a license tax of "peddling" or "soliciting," provided such person shall first exhibit to the license collector satisfactory evidence of honorable discharge from the United States service and of service-connected disability.

(2) Farmers, poultrymen. The provisions of this chapter requiring a license shall not include or apply to farmers, poultrymen, or horticulturists, who may sell exclusively their own produce. This exemption shall not apply to nurseries or other commercial establishments which buy goods for resale as well as selling their own goods.

The provisions of this chapter requiring a license for solicitors shall not include those soliciting orders for established firms in the city that pay a license, nor for soliciting subscriptions to newspapers and magazines.

(3) Interstate commerce. Every peddler, solicitor, or other person claiming to be entitled to exemption from payment of any license tax provided for in this chapter upon the grounds that such license casts a burden upon his right to engage in commerce with foreign nations or among the several cities, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall file a verified statement of licenses, disclosing the interstate or other character of his business entitling such exemption. Such statement shall state the name and location of the company or firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his address, the kind of goods, wares or merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state of California, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish such claim of exemption. A copy of the order blank, contract form, or other papers used by such person in taking orders shall be attached to the affidavit. If it appears that the applicant is entitled to such exemption, such applicant shall forthwith be issued a free license.

(Ord. 180 § 17, 1934).

(a) Any person, before engaging in any business in the city, must make application to the city clerk, and the clerk shall report the same to the chief of police, and if the business does not require a license, the chief of police shall issue a certificate to that effect, and deliver same to the person, and report same to the city council. If a license is required, except in these cases mentioned where the council reserves the right to order issuance of license, the chief of police shall collect the license tax and issue the license.

(b) Any licensed person engaged in business at the time the ordinance codified herein takes effect, may continue under the old license, until the same expires, and renewals shall be governed by this chapter.

(c) Any person not actively conducting a business continuously for the full period of his license, shall in case he discontinues business, and reopens, be required to take out a new license when he reopens, and shall not be entitled to a refund for the unexpired period. In the event a business is transferred to a new owner, the license shall be transferred by the city clerk upon application of the holder of the license. If a business is discontinued by unavoidable circumstances over which the licensee has no control, or for removal to another location, the city council may allow the license to continue in force.

(d) Any person of the merchant class, who conducts any other class of business (except those permissive businesses or occupations above mentioned, or a restaurant or lunch counter), at the same location, and under the same ownership, and as a part of his business, may compute his gross receipts, or gross sales from any of such businesses, and pay as a merchant, provided also a person paying for a license to carry on a plumbing business under the plumbing chapter (Chapter 14.12 of this Municipal Code), if same is carried on with his other business as a merchant, need not pay a merchant's license, but must report his gross sales from all his businesses, and if same exceeds two thousand dollars he shall pay the graduated merchant's license according to his gross sales. If he does not report his gross receipts and sales from all his businesses he will be charged a separate license for each division or branch of his business.

(e) Two or more persons carrying on the same or different businesses or occupations at the same location, but under different ownership, or proprietorship, shall pay a separate license for each such business.

(f) Any person carrying on the same or different businesses at different locations, shall pay a separate license tax for the business at each location.

(g) If the chief of police or city clerk believes any person has not reported his gross sales correctly, or has failed to report same, or has not included every receipt for all his different businesses, or has in any manner withheld, or is in any manner withholding necessary information to fix his license tax required by this chapter, they, or either of them, shall report the matter to the city council, and the city council shall cite such person to appear and show cause why his license tax should not be fixed by the city council, and the council may exercise all the rights and powers in hearing such matters set forth in Section 861 of the Municipal Corporation Act, and if the person so cited, after hearing, is found to be withholding such information, or to have filed a false report, he shall be required to pay the license tax required by this chapter for such business, and a ten percent penalty, for his default.

(Ord. 549, 1979; Ord. 180 § 18, 1934).

The clerk must prepare and have printed blank licenses of the various kinds as may be required, each of which, before it is delivered to the collector shall indicate on its face the amount for which it is issued, and each of the licenses shall be signed by the president of the city council, and countersigned by the clerk; and shall have a blank receipt attached for the signature of the collector, when sold.

(Ord. 1 § 136, 1888).

The city clerk and chief of police shall each, in a suitable book, keep a record of all licenses collected, paid and issued, showing a date of issuance, and the date of expiration, and the amount received; and not less than ten days before any license expires, the chief of police shall notify the licensee in writing, stating that his license will expire on a certain date named in the notice, and requiring the licensee to appear at his office, and renew his license, if the licensee desires to continue with his business, trade or calling in the city; and to pay the license tax for such business, a penalty which shall be in addition to all other penalties required in this chapter, of ten percent shall be added to the license tax for the business, trade or calling unless the same shall be paid on or before the last day in March immediately following the date of expiration of such license. Provided, however, that any person, firm or corporation not previously licensed and first entering upon any business which, under the terms of this chapter, is subject to license, shall be deemed delinquent upon commencement of such business without license.

(Ord. 264, 1951; Ord. 180 § 18, 1934).

(a) All licenses issued under this chapter shall hereafter be on and for a calendar year, namely from and including the first day of January to and including the thirty-first day of December of each year, except as hereinafter provided.

(b) All licenses hereafter first issued, if for a period other than a total year, shall be conditioned and issued to expire on the thirty-first day of December of the year during which such license is issued, the provisions hereof being intended to apply to licenses provided to be issued for a term of one year and issued upon the commencement of a business otherwise than on the first day of January of any year.

(c) The license tax payable for a fractional part of a year shall be prorated upon the basis of the number of days for which the license is issued and such pro rata tax shall be computed by dividing the total tax, which would in any such case be payable for an entire year, by three hundred sixty—five and multiplying the amount, so determined, by the number of days for which such license for a fraction of a year is issued, which latter amount, so determined, shall be the license tax for such fraction of a year.

(Ord. 180 § 19.1, 1934).

The city council may, in its discretion revoke or suspend for a period of not exceeding three months, any license granted under this chapter, on proof of the violation by the licensee, or his agents or employees, of any municipal or county ordinance, or statutes of the United States, or state of California; in the event of such revocation or suspension, no part of the license tax heretofore paid shall be refunded to the licensee.

(Ord. 180 § 20, 1934).

Any person violating any provision of this chapter is guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine of not more than five hundred dollars, or by imprisonment in the city jail, or county jail of Siskiyou County, for a period of not more than six months, or by both such fine and imprisonment, and the conviction and punishment of any person transacting any business, trade, calling, show, exhibition or game, without a license, shall not excuse or exempt such person from the payment of any license due or unpaid from such person, at the time of such conviction, and nothing herein shall prevent a criminal prosecution for any other or further violation of any provision of this chapter.

(Ord. 440 § 1 (part), 1970; Ord. 180 § 21, 1934).

In addition to all other penalties provided for by this chapter, the city council may order and direct the city attorney to institute a civil action against any person, for the collection of any license tax, or any portion of any license tax, or penalty due and unpaid, and the suit may be instituted in any civil court of competent jurisdiction.

(Ord. 180 § 22, 1934).