Chapter 5.04
BUSINESS LICENSES GENERALLY
Sections:
5.04.020 Repealed.
5.04.030 Regulatory provisions.
5.04.035 Review of application.
5.04.040 Repealed.
5.04.045 Information on business license – Changes in information – Display of license.
5.04.050 Mayor or Council regulation promulgation authority.
5.04.055 Transfer of business.
5.04.065 Suspension or revocation of business license.
5.04.070 Repealed.
5.04.080 Remedies and penalties.
5.04.090 Repealed.
5.04.100 Repealed.
5.04.010 License required.
A. No person may engage in business in the City without a current business license issued by the City under this chapter. A person engages in business in the City if the person makes a transaction in the City under HMC 4.20.040.
B. A business license is issued for a calendar year, and expires on December 31st of the calendar year for which it was issued. A license issued to a firm for a particular line of business covers all its operations in the City in that line of business regardless of the number of its establishments.
C. The business license of any seller is automatically suspended when such seller fails to remit delinquent sales taxes, penalty and interest within 30 days after notice of delinquency is given or mailed.
D. It is unlawful for a seller to engage in sales without a current City business license or to engage in sales when such license is suspended. (Ord. 04-03 § 4, 2004; Ord. 12-01 § 4, 2012)
5.04.015 Application – Fee.
A. An application for a business license is submitted on a form approved by the City administration and shall be accompanied by the fee required under subsection (B) of this section. The application shall include the following information, and any additional information that the City administration may reasonably require:
1. The name of the applicant.
2. Any other name under which the applicant will engage in business in the City.
3. The applicant’s mailing address, telephone number and email address.
4. The street address and legal description of each location in the City where the applicant will engage in business.
B. The fee for a business license is $25.00 per year; provided, that there shall be no fee for a business license that is issued to an organization recognized as tax exempt by the Internal Revenue Service as described in Section 501(c)(3), 501(c)(4) or 501(c)(19) of the Internal Revenue Code. The fee is not prorated if the business license is issued after the calendar year commences; however, newly established businesses applying for a City business license after October 1st will be issued a business license for the following calendar year. (Ord. 13-27 § 4, 2013; Ord. 12-01 § 4, 2012)
5.04.020 Renewal and duration.
Repealed by Ord. 12-01. (Ord. 04-03 § 4, 2004)
5.04.030 Regulatory provisions.
A person engaging in a business subject to licensing provisions of a regulatory nature must, in addition to filing a regular application required by this chapter, comply with any other or additional regulatory provisions before being entitled to a license. (Ord. 04-03 § 4, 2004)
5.04.035 Review of application.
A. The Clerk, or designee, shall issue a business license to an applicant upon finding that the application includes all required information, the applicant has paid any required application fee, and the applicant has satisfied the requirements of subsections (B) and (C) of this section.
B. The Clerk shall determine whether the applicant is delinquent in paying to the City any tax or fee. The Clerk shall notify the applicant in writing of any delinquency found. In response to the notice, the applicant shall either:
1. Provide satisfactory evidence that the delinquent amount has been paid; or
2. Provide a plan for paying the delinquent amount satisfactory to the Clerk, with security satisfactory to the Clerk for the payment of the delinquent amount.
C. The Clerk may investigate the financial condition and credit history of a business license applicant. Before issuing or renewing a business license to a seller, the City may require the applicant to post a bond, furnish a statement of net worth, or furnish additional security to insure the full and prompt payment of sales taxes to be collected under Chapter 4.20 HMC when in the judgment of the City Mayor or Council it is in the interest of the City to do so.
D. The Clerk shall refer a business license application other than an application to renew a business license that was issued after the effective date of the ordinance codified in this chapter, for review by the Public Works Director or by the City Planner to determine whether any structure, or use of land or a structure, where the applicant will engage in business conforms to HMC Title 10, and the current City of Houston Land Use District (Zoning) Map or if any rezoning, Planning Commission approval, or other administrative approval required under HMC Title 10 is necessary. The Public Works Director or City Planner shall notify the applicant in writing of such nonconformity. In response to the notice, the applicant shall either:
1. Provide evidence satisfactory to the Public Works Director or City Planner that the nonconformity has been corrected; or
2. Provide a plan for correction of the nonconformity satisfactory to the Public Works Director or City Planner with security satisfactory to the Public Works Director for the performance of the plan. (Ord. 13-03 § 4, 2013; Ord. 12-01 § 4, 2012)
5.04.040 Fee.
Repealed by Ord. 12-01. (Ord. 04-03 § 4, 2004; Ord. 08-05 § 4, 2008)
5.04.045 Information on business license – Changes in information – Display of license.
A. A business license shall state the information concerning the licensee that the City may reasonably require.
B. A licensee shall notify the Clerk promptly in writing of any change in the required information on the business license. In response to the notice, and upon the surrender of the prior businesses license, the Clerk shall issue a new business license for the same calendar year bearing the current required information. There shall be no charge for the issuance of a new business license under this subsection.
C. The licensee shall display prominently the original business license at the licensee’s principal business location in the City, and a copy of the business license at each other business location of the licensee in the City. If the licensee has no regular business location in the City, the licensee shall display the business license upon the request of the City. (Ord. 12-01 § 4, 2012)
5.04.050 Mayor or Council regulation promulgation authority.
The Mayor may take any action necessary or appropriate to the implementation of this chapter by promulgation of regulations which may include the adoption of forms. Such regulations or any proceedings adopted by the Mayor are effective at the time indicated by him or her, but are subject to revision or repeal by the City Council at the next meeting following their effective date or at the time that the Council acts thereon. (Ord. 04-03 § 4, 2004; Ord. 12-01 § 4, 2012)
5.04.055 Transfer of business.
A. A business license expires upon the effective date of a transfer of the business. Not later than 15 days after the effective date of the transfer, the licensee shall provide written notice to the Clerk of the transfer, including the name, address, form of organization and jurisdiction of organization of the transferee, and surrender the licensee’s business license to the Clerk.
B. In subsection (A) of this section, the term “transfer” includes any of the following:
1. A change in voting control or in more than 50 percent of the ownership interest in a licensee that is a corporation, limited liability company or partnership;
2. A sale of substantially all of the assets used in the business of the licensee; and
3. The initiation of a lease, management agreement or other arrangement under which another person becomes entitled to the licensee’s gross receipts from sales, rentals or services. (Ord. 12-01 § 4, 2012)
5.04.060 Unlawful attempts.
A. It is unlawful for a person to:
1. Willfully evade the licensing provisions of this chapter;
2. Fail to make an application for license or fail to keep or produce any records required hereunder or by regulation;
3. Defraud the City or evade payment of the fee; or
4. Aid or abet another in an attempt to evade payment of the fee.
B. It is also unlawful for an executive officer or agent of a corporation or agent of a person to make or permit to be made for his or her principal a false return or false statement in answer to an inquiry from the Clerk with intent to evade the payment of the fee or to comply with the provisions of this chapter. (Ord. 04-03 § 4, 2004; Ord. 12-01 § 4, 2012)
5.04.065 Suspension or revocation of business license.
A. The City may suspend or revoke a business license when the Clerk determines that the licensee is delinquent in paying sales tax under Chapter 4.20 HMC, or the licensee has failed to comply with the requirements of HMC 5.04.045 or 5.04.055.
B. The Clerk shall not suspend or revoke a business license without first providing notice and an opportunity for a hearing on the suspension or revocation under this subsection.
1. At least 15 days before suspending or revoking a business license, the Clerk shall mail notice of the suspension or revocation by certified mail, return receipt requested, to the last-known address of the licensee.
2. The notice of proposed suspension or revocation shall identify the licensee, state any other name under which the licensee engages in business in the City, and describe the sales tax payment delinquency or other cause for the suspension or revocation, state that unless a hearing is requested, the City will suspend or revoke the licensee’s business license under this section upon the expiration of 15 days from the date of the notice, state that the right to a hearing will be waived if not timely requested, and the name, address and telephone number of the Clerk or other City representative to be contacted concerning the proposed suspension or revocation.
3. The licensee may obtain a hearing on the proposed suspension or revocation by requesting the hearing in writing at the office of the Clerk not more than 15 days after the date of the notice of proposed suspension or revocation.
C. Upon written request by the licensee, a Hearing Officer designated by the Mayor shall conduct a hearing on the proposed suspension or revocation within seven days after the request for hearing. The sole issue before the Hearing Officer shall be whether one or more of the grounds stated in subsection (A) of this section for suspending or revoking the business license has occurred and is continuing. The Hearing Officer shall conduct the hearing in an informal manner and shall not be bound by the technical rules of evidence. The licensee may appear, present evidence, and cross-examine witnesses. The hearing shall be recorded. Within seven days after the conclusion of the hearing, the Hearing Officer shall prepare a written decision whether to suspend or revoke the business license, and provide a copy of the decision to the licensee.
D. A Hearing Officer’s decision suspending or revoking a business license shall include an order that the licensee immediately cease and desist from engaging in business in the City unless and until the business license is reinstated or reissued.
E. Any person aggrieved by the Hearing Officer’s decision under subsection (C) of this section to suspend or revoke a business license may appeal the decision to the superior court within 30 days after the date the decision was mailed or delivered to the parties. Unless the court orders otherwise, a decision to suspend or revoke a business license takes effect immediately upon its issuance. (Ord. 12-01 § 4, 2012)
5.04.070 Falsifying returns.
Repealed by Ord. 12-01. (Ord. 04-03 § 4, 2004)
5.04.080 Remedies and penalties.
Remedies and penalties for violations of this chapter are as provided in Chapter 1.16 HMC. (Ord. 04-03 § 4, 2004; Ord. 12-01 § 4, 2012)
5.04.090 Prosecution – Witness – Immunity.
Repealed by Ord. 12-01. (Ord. 04-03 § 4, 2004)
5.04.100 Alaska Statutes procedures.
Repealed by Ord. 12-01. (Ord. 04-03 § 4, 2004)