Chapter 5.02
BUSINESS LICENSES
Sections:
5.02.030 License – Information required.
5.02.060 License – Transfer or assignment prohibited.
5.02.070 License – Compliance with other provisions required.
5.02.080 License – Failure to apply – Penalty.
5.02.090 Authority to promulgate regulations.
5.02.100 Unlawful acts designated.
5.02.110 False statements by agents prohibited.
5.02.130 Violation – Testimony required – Compromise.
5.02.010 Definitions.
In this chapter, unless the context otherwise requires:
“Business” includes all acts or activities engaged in for financial or pecuniary gain by persons receiving in excess of $100 (one hundred dollars) per year, which act or activity requires obtaining a State of Alaska business license.
“Person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit.
“Physically” means any owner, employee, representative or personnel of a business must enter the corporate limits of the City to engage, perform, or complete a business transaction or sale.
“Sale” means the exchange of any real or personal property, or of any goods or services, for consideration including barter, installment credit, conditional sales, and rental transactions for any purpose other than resale in the regular course of business.
“Seller” and “services” mean all work done or duties performed, provided, or furnished for others for compensation whether in conjunction with the sale of goods or not, but does not include services rendered by an employee to an employer.
“Within City limits” means the buyer takes possession of the purchased, rented, or leased property or service provided within the corporate limits of the City. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.020 License – Required.
A. By last day of February of each year, every person and other legal entity required to obtain a State business license shall obtain an annual City business license, in addition to any other license required by this code, if the person or legal entity maintains business premises within the City limits, physically delivers goods or physically provides services within the City limits, or otherwise physically does business in the City limits.
B. The City Clerk shall provide for a system of issuing City business licenses, and keep records of all holders of general City business licenses. The Clerk may propose regulations, subject to approval by the City Council, relating to the issuance of City general business licenses.
C. No permit required under NPMC Title 15, Buildings and Construction, may be issued except upon the presentation of a business license properly issued in compliance with this section. (Ord. 14-28 § 2, 2014; Ord. 00-01 § 2, 2000; Ord. 92-14 § 3, 1992)
5.02.030 License – Information required.
A license issued under this chapter must include:
A. The name and address of the licensee;
B. A statement of the general nature of the business and the Standard Industrial Classification number (SIC No.);
C. The date of issue of the license; and
D. The business name to be used by the licensee. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.040 License – Fee.
The license fee for each business shall be $75 (seventy-five dollars) per year and shall be paid no later than the last business day of February each year. (Ord. 23-07 § 2, 2023; Ord. 22-26 § 2, 2022; Ord. 14-28 § 2, 2014; Ord. 11-02 § 2, 2011; Ord. 03-10 § 2, 2003; Ord. 00-01 § 2, 2000)
5.02.050 License fee – Waived.
Repealed by Ord. 14-28. (Ord. 92-14 § 3, 1992)
5.02.060 License – Transfer or assignment prohibited.
A business license issued by the City is nontransferable and nonassignable and must be surrendered by the licensee to the City upon ceasing to do business in the City. If the business is continued at the same location under new ownership, the new owner must apply for and obtain a business license as required by NPMC 5.02.020. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.070 License – Compliance with other provisions required.
A person engaging in business subject to licensing provisions of a regulatory nature must, in addition to filing the regular application required by this chapter, comply with any other or additional regulatory provisions before being entitled to a license. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.080 License – Failure to apply – Penalty.
A. If a person engaged in a business fails to file a business license application or pay the fee as prescribed by this chapter, $5 (five dollars) shall be added to the fee for each additional thirty days, or fraction thereof, during which the failure continues. The amount added to the fee shall be collected at the same time and in the same manner as part of the fee.
B. In case of delinquency, the legal rate of interest shall be assessed. If payment is made by check, bill of exchange, or note which is later returned by the drawee as uncollectible because of insufficient funds or is dishonored by the drawee for any reason, the dishonor is prima facie evidence of nonpayment of the license fee. 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 or revoked. (Ord. 14-28 § 2, 2014; Ord. 00-01 § 2, 2000; Ord. 92-14 § 3, 1992)
5.02.090 Authority to promulgate regulations.
The Mayor, with the approval of the Council, may promulgate regulations necessary to determine and collect fees imposed and to otherwise enforce the provisions of this chapter. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.100 Unlawful acts designated.
It is unlawful for a person to:
A. Willfully evade the licensing provisions of this chapter;
B. Fail to make an application for license or fail to keep or produce any records required under this chapter or by regulation;
C. Make false or fraudulent application or false statement with intent to defraud the City or evade payment of the fee; or
D. Aid or abet another in an attempt to evade payment of the fee. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.110 False statements by agents prohibited.
It is unlawful for an executive officer or agent of a corporation or agent of a person to make or permit to be made for his principal a false application or false statement in answer to an inquiry from the City Clerk with intent to evade the payment of the fee or to comply with the provisions of this chapter. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.120 Violation – Penalty.
Any person violating any requirement of this chapter or any regulation adopted pursuant thereto shall be penalized as an ordinance violator. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)
5.02.130 Violation – Testimony required – Compromise.
A. In a prosecution for a violation under this chapter, no person otherwise competent as a witness is privileged to refuse to testify on the grounds that his testimony may incriminate him; however, no indictment or prosecution shall afterwards be brought against the witness on account of an offense or transaction concerning which he testifies as a witness.
B. In a prosecution under this chapter, the City Attorney may, with the consent of the City Council, compromise the case by accepting from the defendant a sum not less than the fee, penalties and interest provided in NPMC 5.02.080, plus costs of such prosecution. (Ord. 14-28 § 2, 2014; Ord. 92-14 § 3, 1992)