Chapter 5.04
BUSINESS LICENSES GENERALLY
Sections:
5.04.020 License requirement not permit.
5.04.030 Separate required for each business or location.
5.04.035 Exemption—New business.
5.04.040 Exemption—Constitution.
5.04.050 Exemption—Charitable and nonprofit organizations.
5.04.060 Exemption—Disabled veteran.
5.04.080 Exemption—Commercial traveler.
5.04.090 Exemption—Public utility under franchise.
5.04.110 Exemption—Professional services.
5.04.120 Exemption—Repair services.
5.04.130 Funding of the chamber of commerce.
5.04.010 Purpose and scope.
A. The provisions of this title are for raising revenue for municipal purposes, and are not intended for regulation.
B. The scope and construction of this title is subject to the exemptions and definitions hereinafter set forth. (Ord. 410 § 2 (part), 1966: prior code § 2111)
5.04.020 License requirement not permit.
A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this title license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having a license from the city so to do or without complying with any and all applicable provisions of this title.
B. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state.
C. Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall, notwithstanding, be liable for payment of the tax imposed by this title.
D. The business license issued pursuant to this chapter constitutes a receipt for the license tax paid and shall have no other legal effect. A business license is a requirement, not a permit to conduct, manage or carry on any business activity in the city.
E. Persons required to pay a license tax for transacting or carrying on any business under this title shall not be relieved from the payment of any fee or charge in connection with any permit to do business as may be required by any other title of this code or other ordinance of this city, and shall remain subject to the regulatory provisions of such other title or ordinance. (Ord. 410 § 2 (part), 1966: prior code § 2112)
5.04.030 Separate required for each business or location.
A. 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.
B. A separate license must be obtained for each branch establishment or separate location of a business, provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this title shall not be deemed to be separate places of business or branch establishments.
C. A separate license must be obtained for each separate type of business conducted at the same location, and gross receipts for each type of business subject to gross receipts license tax shall be segregated or identified and reported separately; provided, however, that where a person conducts several types of businesses subject to gross receipts license tax under identical ownership business name, and management at the same location, he may elect to conduct all such transactions under a single license for the type of business so conducted with the highest classification and rate of tax.
D. Where a person conducts both retail and wholesale transactions in a particular business, he may elect to conduct all such transactions under the appropriate retail license and at retail tax rates; but if he does not so elect, he shall obtain separate licenses for the retail and wholesale portions of his business in which case he shall segregate and report separately the gross receipts from retail and wholesale transactions. (Ord. 411 § 2,1966; Ord. 410 § 2 (part), 1966: prior code § 2113)
5.04.035 Exemption—New business.
The provisions of this title shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupation or activity during the first year that said business, occupation or activity is organized within an existing building or facility within the city of Dinuba. After the expiration of the first year in business, and unless otherwise exempted under the provisions of this title, there shall be imposed upon the businesses, trades, professions, callings and occupations specified in this title license and taxes in the amounts hereinafter prescribed. (Ord. 93-7 § 2, 1993)
5.04.040 Exemption—Constitution.
Nothing in this title 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 from the payment of such taxes as are herein prescribed. (Ord. 410 § 2 (part), 1966: prior code § 2141)
5.04.050 Exemption—Charitable and nonprofit organizations.
The provisions of this title shall not be deemed or construed to require the payment of a license tax 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 and from which profit is not derived, either directly or indirectly, by any individual; nor shall any license tax 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 or charitable purpose; nor shall any license tax 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; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this code or any other ordinance of the city requiring a permit to conduct, manage or carry on any profession, trade, calling, occupation or activity. (Ord. 410 § 2 (part), 1966: prior code § 2142)
5.04.060 Exemption—Disabled veteran.
No license tax payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, and who is physically unable to obtain a livelihood by manual labor, or who is a voter of this state, in connection with the distribution of circulars, or the hawking, peddling or vending of any goods, wares or merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquor. (Ord. 410 § 2 (part), 1966: prior code § 2143)
5.04.070 Adjustments.
A. None of the license taxes provided for by this title shall be so applied so as to occasion an undue burden upon interstate commerce.
B. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon interstate commerce, he may file with the director of finance a petition for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such interstate commerce.
C. Such petition shall be filed at, or within six months after payment of the prescribed license tax. The petitioner shall, by affidavit and supporting testimony, show his method of doing business and the gross volume or estimated gross volume of his business and such other information as the director of finance may deem necessary in order to determine the extent, if any, of such undue burden on such interstate commerce.
D. The director of finance shall conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the petitioner an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.
E. In fixing the license tax to be charged, the director of finance is authorized to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this title.
F. Within ten days after his decision, the director of finance shall give such petitioner notice thereof and shall file a copy of such decision with the city council.
G. The petitioner may appeal such decision, according to the procedure provided for appeals, by filing notice of appeal with the city clerk within six months from the service of such notice of such decision upon him.
H. Should the director of finance determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant’s business in the city or at the end of each quarter, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided, that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed by this title. (Ord. 410 § 2 (part), 1966: prior code § 2144)
5.04.080 Exemption—Commercial traveler.
No license required hereunder shall be payable by a commercial traveler or selling agent without a fixed place of business within the city, and engaged exclusively in the business of selling goods, supplies or equipment, whether for present or future delivery or sample or otherwise, to persons licensed under this title either for purpose of resale or for use or consumption in connection with the licensed business of such person. (Ord. 410 § 2 (part), 1966: prior code § 2145)
5.04.090 Exemption—Public utility under franchise.
Any public utility, possessing a franchise granted by the city and making payments under said franchise to the city, shall not be subject to the provisions of this title. (Ord. 410 § 2 (part), 1966: prior code § 2146)
5.04.100 Claim of exemption.
A. Any person claiming an exemption pursuant to this chapter shall file a verified statement with the director of finance stating the facts upon which exemption is claimed.
B. The director of finance shall, upon a proper showing contained in the verified statement, issue a license to such person without payment to the city of the license tax required by this title.
C. The director of finance shall file a report of his decision with the city council; and if his decision is adverse, shall within ten days thereafter give the claimant notice of his decision.
D. The city council may at any time conduct a hearing on and consider whether the licensee has ceased to be entitled to the exemption provided in this chapter by reason of change of circumstances or whether such licensee was not entitled to the exemption because of facts not stated in the claim for exemption, and for such purpose shall fix a time and place for hearing such matter. Notice of hearing shall be given, and the hearing shall be conducted and said matter determined substantially in the manner provided in the case of appeals. The decision of the council in such case shall be immediately effective.
E. The provisions of Section 5.12.030 relating to review of decisions of the director of finance shall also apply to exemptions. (Ord. 410 § 2 (part), 1966: prior code § 2147)
5.04.110 Exemption—Professional services.
A. No license tax payable hereunder shall be payable by any person solely on account of furnishing any professional services mentioned in this section, who does not have a fixed place of business within the city, and who does not by advertising or any other means solicit any business within the city.
B. The professions within the scope of this section are: Any of the healing arts described in Division II of the Business and Professions Code, accountants, architects, appraisers, landscape architects, attorneys, and professional engineers, as described in Division III of the Business and Professions Code.
C. Listing (without any form of additional advertising) in a telephone directory or classified telephone directory (e.g. “Yellow Pages”) shall not be deemed advertising or solicitation within the meaning of this section. (Ord. 411 § 6 (part), 1966: prior code § 2148)
5.04.120 Exemption—Repair services.
A. No license tax payable hereunder shall be payable by any person solely on account of furnishing or performing services by way of repair, adjustment, installation or operator training with respect to equipment or machinery which has been sold or leased by such person or his employer, and who does not carry on such business within the city more than twenty-six days within any quarter, and who does not have a fixed place of business within the city, and who does not by advertising or other means solicit such business within the city.
B. Advertising solely in publications or other media in interstate commerce, or listing (without any form of additional advertising) in a telephone directory or classified telephone directory (e.g. “Yellow Pages”) shall not be deemed advertising or solicitation within the meaning of this section. (Ord. 411 § 6 (part), 1966: prior code § 2149)
5.04.130 Funding of the chamber of commerce.
The city council has determined and declares its intention to determine the amount of the city’s contribution to the Greater Dinuba Chamber of Commerce as a sum equal to forty percent of the net proceeds to the city from the city’s business license tax. This section shall be automatically renewed each year, unless, by ordinance, the city council repeals or amends this section. (Ord. 2007-12 § 1, 2007: Ord. 2003-9 § 1, 2003: Ord. 98-5 § 2, 1998)