Chapter 5.04 GENERAL PROVISIONS

(a) "Business" means any business, commercial enterprise, trade, calling, vocation, profession, or any means of livelihood whether or not carried on for gain or profit, and includes the offering of real property for rent or lease by the owner of such property.

(b) "City" means the city of Marysville, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

(d) "Engaged in business," "carrying on business," or "transacting business," herein used interchangeably, means commencing, conducting, operating, managing, engaging in or carrying on of a business by any person, whether done as owner or by means of an officer, agent, manager, employee, servant, or lessee of any of them, whether operating from a fixed place of business within the city or coming into the city from an outside location to engage in such activities.

(e) "Fixed place of business" means having a physical location within the boundaries of this city from which business is transacted for a period of not less than thirty consecutive days.

(f) "Gross receipts" means the total of amounts actually received or receivable from sales; the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise; and total amounts actually received or receivable from trading in stocks or bonds, interest discounts, rents, royalties, fees, commissions, dividends, or other emoluments, however designated. Included in gross receipts shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.

(1) As to any person engaged in the business of manufacturing or processing any goods, wares, merchandise, article or commodity at a fixed place of business within the city which does not generate gross receipts as defined herein with the city, gross receipts shall be deemed to include the total of all expenses incurred in the manufacturing or processing of such goods at the business location within the city for payroll, utilities, depreciation, and rent.

(2) As to any person engaged in the business of operating an administrative headquarters at a fixed place of business within the city who does not have gross receipts as defined herein with the city, gross receipts shall be deemed to include the total gross payroll of all persons employed at such administrative headquarters.

(3) Excluded from gross receipts shall be the following:

(A) Cash discounts allowed and taken on sales;

(B) Credit allowed on property accepted as part of the purchase price and which property may later be sold, at which time the sales price shall be included as gross receipts;

(C) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(D) Such part of the sale price of property returned by purchasers upon rescission of the contract of sales as is refunded either in cash or by credit;

(E) Amounts collected for others where the business is acting as an agent or trustee, to the extent that such amounts are paid to those for whom collected; provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustee;

(F) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

(G) As to a real estate agent or broker, the sales price of real estate sold for the account of others, except that portion which represents commission or other income to the agent or broker;

(H) As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;

(I) As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser;

(J) Cash value of sales, trades or transactions between departments or units of the same business.

(g) "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, other than as an employee.

(h) "Sale" means the transfer, in any manner or by any means whatsoever, of title to property for consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The definitions in this section shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

(i) "Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 1140 § 2 (part), 1992).

5.04.020 License and tax payment required.

There are imposed upon businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact or carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so and paying the tax prescribed in this chapter or without complying with any and all applicable provisions of this chapter. (Ord. 1140 § 2 (part), 1992).

5.04.030 Effect on other ordinances.

The payment of a tax required by the provisions of this chapter and its acceptance by the city, and the issuance of a license to any person, shall not entitle the holder thereof to carry on any business unless he has complied with all other applicable laws of the city, or to carry on any business in any building or on any premises designated in the license in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of the city code. The payment of such tax and its acceptance by the city shall in no way relieve the taxpayer from complying with the applicable laws of the city, nor shall it be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner, nor as requiring the payment of a license tax for the doing of any act which would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which would be in violation of the Constitution of the United States or of the state of California. (Ord. 1140 § 2 (part), 1992).

5.04.040 Branch establishments.

(a) 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, unless the branch establishment performs a nonretail, administrative, or otherwise ancillary function towards the operation of the primary address of the business in Marysville and a Marysville business license exists for the other establishment. 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. Where more than one kind of classification of business is conducted at any one location, the classification for such business shall be determined in accordance with Section 5.04.100. Any interpretation hereunder shall be made by the collector.

(b) Notwithstanding the above provisions, however, where the business engaged in within the city is from one or more locations outside the city, only one license for each classification of business need be obtained by the person so engaging in that business in the city from all such outside locations. Furthermore, both individual residential or nonresidential rental units, as well as warehouses and distributing plants located in the city and used in connection with and incidental to a business which holds a license at a location in the city shall not be deemed to be branch establishments or separate locations, provided all receipts from these activities are included in the gross receipts reported by the business which holds a license at a location in the city, if such business holds a license under the gross receipts classification. (Ord. 1350 § 1, 2012: Ord. 1140 § 2 (part), 1992).

5.04.050 Evidence of doing business.

When any person shall by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out, or represent that he is in business in the city, or when any person holds an active license or permit issued by the governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city. (Ord. 1140 § 2 (part), 1992).

5.04.060 Constitutional apportionment.

(a) None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.

(b) In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant 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. In fixing the license tax to be charged, the collector shall have the power 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 chapter. Should the collector determine the gross receipts measure of the license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of the applicant’s business in the city, or at the end of each three-month period, 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 has paid an amount equal to the annual license tax as prescribed in this chapter. (Ord. 1140 § 2 (part), 1992).

5.04.070 Exemptions.

(a) 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 of such taxes as are prescribed in this chapter.

(b) Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

(c) The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.

(d) The collector, after giving notice and a reasonable opportunity for hearing to a licensee, 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 in this section.

(e) The following are exempted from the payment of a license tax under this section:

(1) Any nonprofit institution, corporation, organization, or association organized and conducted for nonprofit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person. This exemption shall not apply to promoters employed by nonprofit institutions, corporations, organizations or associations; however, no license shall be required for the conduct of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious or moral subjects when the receipts of any such entertainment, concert exhibition or lecture are to be appropriated to any religious or benevolent purpose within the city;

(2) Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce;

(3) Any person who has received an honorable discharge or release from active duty in any one of the United States Armed Services who is physically unable to obtain a livelihood by manual labor, distributing circulars, or hawking or peddling any goods, wares or merchandise owned by him, except spirituous malt, vinous or other intoxicating liquor;

(4) Any public utility which makes an annual payment to the city under a franchise or similar agreement;

(5) The provisions of this chapter shall not apply either to agricultural district fairs or to county fairs. No license tax payable pursuant to this chapter shall be payable by any person who, during the period of the fair, is a participant in any way in such fair either as an entry, concessionaire, exhibitor, contractor, or otherwise; provided, that such person’s activity in connection with such participation during that period of the fair is completely limited to within the physical grounds of such fair other than appearances on the streets or through the news media for publicity purpose incident to such fair;

(6) Any person of the age of sixteen years or under whose annual gross receipts from any and all business are one thousand dollars or less;

(7) Every person, firm or corporation engaged in, conducting or managing a business or publishing and/or distributing newspapers;

(8) Any person, firm or corporation who rents out or leases residential property, unless the property consists of four or more individual units situated under a common roof;

(9) Except as may be otherwise specifically provided in this section, the terms hereof shall not be deemed or construed to apply to any of the following persons:

(A) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivision 1(a) of the State Constitution;

(B) Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14-4/5 of the State Constitution; and

(C) Any person to whom the city is not authorized to license under any law or Constitution of the United States or the state of California. The collector may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section which statement shall set forth all facts upon which the exclusion is claimed. (Ord. 1140 § 2 (part), 1992).

5.04.080 Contents of license.

(a) Every person required to have a license under the provisions of this chapter shall make application as prescribed in Section 5.04.100 for the same to the collector, and upon the payment of the prescribed license tax, the collector shall issue to such person a license which shall contain the following information:

(1) The business licensed;

(2) The place where such business is to be transacted and carried on;

(3) The date of the expiration of such license; and

(4) Such other information as may be necessary for the enforcement of the provisions of this chapter.

(b) Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the collector shall issue only one license; provided that he may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts for such items. (Ord. 1140 § 2 (part), 1992).

5.04.090 Validity of license.

A license shall be valid only after the collector’s stamp or endorsement has been affixed thereto indicating payment been received of the amount of the tax and penalties thereon, if any. A license, however, which has been paid for by a check or bank draft which was subsequently dishonored by the bank upon which it was drawn shall not be a valid license even though the collector’s stamp or endorsement appears thereon, and the person operating the business for which the certificate was issued shall be deemed to be operating without a valid license and shall be subject to the penalties provided in this chapter for so operating. (Ord. 1140 § 2 (part), 1992).

5.04.100 Application—First license.

(a) Upon a person making application for the first license to be issued under this chapter or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

(1) The exact nature of kind of business for which a license is requested;

(2) The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of the same;

(3) In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning the business and a copy of the fictitious name permit shall be included with the application;

(4) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;

(5) In the event that the business will retain employees, the applicant will provide proof of valid current workers’ compensation insurance or a current certificate of self-insurance. If the business will not have employees, the applicant must sign a certification that effect containing language approved by the State Division of Workers’ Compensation;

(6) In all cases where the amount of the license tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant; and

(7) Any further information which the collector may require to enable him to issue the type of license applied for.

(b) If the amount of the license tax to be paid by the applicant is measured by 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 collector 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 the collector may require such person, within thirty days after the expiration of the period for which such license was issued, to furnish the collector with sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of such license, and the license tax for such period may then 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.

(c) Whenever a person requests a business license, whether or not it will result in a change of occupancy for the building, occupancy clearance from the fire department, building department, or other agencies as required by this code shall be obtained prior to the issuance of a business license.

(d) The collector shall not issue to any such person another license for the same or any other business until such person has furnished to him the sworn statement and paid the license tax as required in this chapter. (Ord. 1140 § 2 (part), 1992).

5.04.110 Determination of type or class of business.

The determination of the type or class of business or businesses a person is engaged in or about to engage in shall be an administrative function of the collector. In cases where a person believes he is placed in the wrong business or class of business or businesses, he may apply in writing to the collector for a change in his classification, setting forth in full his reason for requesting such change. The collector shall conduct an investigation and shall thereupon render his decision in writing as to the proper classification or classifications. If the person is aggrieved by the collector’s decision, he shall have the right of appeal as detained in Section 5.04.170. (Ord. 1140 § 2 (part), 1992).

5.04.120 Renewal license.

(a) In all cases except a first time renewal, the applicant for the renewal of a license shall submit to the collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant’s business during the preceding calendar year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter. In the case of a first time renewal, the applicant shall submit to the collector a sworn statement setting forth such information concerning the applicant’s business from the inception of that business through the end of the licensing period. That amount shall be annualized to arrive at an amount representing twelve months’ activity.

(b) In the event that the business will retain employees, the applicant will provide proof of valid current workers’ compensation insurance or a current certificate of self-insurance. If the business will not have employees, the applicant must sign a certification to that effect containing language approved by the State Division of Workers’ Compensation.

(c) Renewal licenses will not be issued until all of the appropriate fees are paid, including, as appropriate, a fire and life safety inspection fee or operational permit fee. (Ord. 1393 § 1, 2017; Ord. 1140 § 2 (part), 1992).

5.04.130 Statements and records.

(a) No statements 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 under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies, or such other person or persons as may be authorized by the city council. Such persons are authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary, in their judgment, to verify or ascertain the amount of license fees due.

(b) All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine such records at reasonable times and places. (Ord. 1140 § 2 (part), 1992).

5.04.140 License revocation.

(a) Any license issued pursuant to the provisions of this chapter may be canceled at any time for the following reasons:

(1) A material false statement contained in the application;

(2) Failure to comply with the requirements of this chapter.

(b) The collector may cancel any certificate issued pursuant to this chapter. The collector shall set the matter for hearing and cause notice of the time and place of the hearing to be given to the holder of the license not less than five days prior to such hearing. At such hearing the collector shall determine whether such certificate shall be revoked.

(c) Any person aggrieved by any decision of the collector made pursuant to this section may appeal therefrom to the city council as provided in Section 5.04.170. (Ord. 1140 § 2 (part), 1992).

5.04.150 Information confidential.

(a) It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or a copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed hereunder;

(2) The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;

(3) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

(4) The disclosure, after the filing of a written request to that effect, to the taxpayer himself or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;

(5) The disclosure of the names and addresses of persons to whom licenses have been issued; and the general type of nature of their business;

(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter; and

(7) The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 1140 § 2 (part), 1992).

5.04.160 Failure to file statement or corrected statement.

(a) If any person fails to file any required statement within the time prescribed, or if, after demand therefor made by the collector, he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such a person by means of such information as he may be able to obtain.

(b) If the collector is not satisfied with the information supplied in statements or application filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

(c) If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Marysville, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen days before the city council. The collector shall give at least ten days’ notice to such person of the time and place of hearing in the manner prescribed in this subsection for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed in this subsection for serving notices of assessment. (Ord. 1140 § 2 (part), 1992).

5.04.170 Appeal.

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the city clerk. The city council shall thereupon fix a time and place for hearing such appeal. The city clerk 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 Marysville, postage prepaid, addressed to such person at his last known address. The city council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. (Ord. 1140 § 2 (part), 1992).

5.04.180 Additional power of collector.

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except those penalties stated in Section 5.04.230. (Ord. 1140 § 2 (part), 1992).

5.04.190 License nontransferable—Changed location and ownership.

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 licenses may, upon application therefor and paying a fee determined by resolution of the city council, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved; provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity defined in Section 5.04.010 to be person, are regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 1140 § 2 (part), 1992).

5.04.200 Duplicate license.

A duplicate license may be issued by the collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the collector a duplicate license fee determined by resolution of the city council. (Ord. 1140 § 2 (part), 1992).

5.04.210 Posting and keeping licenses.

(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 the business for which it is issued.

(c) Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece or equipment the identifying sticker, tag, plate or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine or piece of equipment kept in use during the period for which the sticker, tag, plate or symbol is issued.

(d) No person shall fail to affix as required in this section any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment for which it has been issued at the location designated by the collector, or to give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person. (Ord. 1140 § 2 (part), 1992).

5.04.220 License tax—How and when payable.

(a) License taxes covering operations with an estimated duration of less than two months shall be due and payable in advance on the first day of business and thereafter on the first day of any applicable period.

(b) Except as provided in subsection (a) of this section, all license taxes shall be due and payable in advance on the first day of July each year for the succeeding fiscal year; provided that license taxes covering new operations commenced after the first day of October may be prorated for the balance of the license period as follows:

(1) Between October 1st and December 31st (three-fourths of the annual tax)

(2) Between January 1st and March 31st (one-half of annual tax)

(3) Between April 1st and June 30th (one-fourth of annual tax). (Ord. 1140 § 2 (part), 1992).

5.04.230 Delinquent taxes—Penalties—Installment payment.

(a) For failure to pay a license tax when due, the collector shall add a penalty of ten percent of the outstanding license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due.

(b) No license or sticker, tag, plate or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent license taxes unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes plus nine percent simple annual interest upon the unpaid balance, in monthly installments, or more often, extending over a period of not to exceed one year.

(c) In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon thirty days’ notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney’s fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in subsections (a) and (b) of this section, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement. (Ord. 1140 § 2 (part), 1992).

5.04.240 Refunds.

Neither revocation of a business license nor termination of a business by the proprietor shall result in any refund or proration. However, if a business subject to the tax shall establish to the satisfaction of the collector it has overpaid tax and shall, within a period of one year from the day on which the overpayment was made, file with the collector a claim for refund of such overpayment, the collector may refund, or allow credit on a renewal of the sum so overpaid. (Ord. 1140 § 2 (part), 1992).

5.04.250 License tax—Gross receipts.

(a) Every business transacting or carrying on business in Marysville, and not falling within the categories described in Sections 5.04.260 or 5.04.270, shall be classified in accordance with the amount of its gross receipts in the city during the preceding calendar year and, unless specially licensed by other provisions of this chapter, shall pay a license fee based on a percentage of its annual gross receipts as follows:

If Gross Receipts Are At Least	But Less Than	Percentage of Gross Receipts
$0.00	$50,000.00	.10%
50,000.00	100,000.00	.09%
100,000.00	200,000.00	.08%
200,000.00	300,000.00	.07%
300,000.00	400,000.00	.06%

400,000.00	600,000.00	.05%
600,000.00	1,000,000.00	.04%
1,000,000.00		.03%

(b) Except as noted below, the minimum annual license fee shall be thirty dollars, and the maximum annual license shall be one thousand dollars.

(c) For those businesses beginning on or after January 1 of any year, the minimum license fee shall be fifteen dollars. (Ord. No. 1191, Amended, 06/07/94)

5.04.260 License tax—Flat rate.

Every person transacting and carrying on a business enumerated in this section shall pay a license tax as follows:

(1) Carnivals, circuses and sideshows, one hundred dollars per day;

(2) Farmers’ markets, swap meets, artist craft fairs, special events, exhibitions and performances, five dollars per day;

(3) Services, nonresident, thirty dollars per quarter, or one hundred dollars per year;

(4) Peddlers, solicitors and canvassers, thirty dollars per quarter per person, or one hundred dollars per year;

(5) Transportation of merchandise, nonresident, thirty dollars per quarter, or one hundred dollars per year. (Ord. 1165 § 3, 1993: Ord. 1140 § 2 (part), 1992).

5.04.270 License tax—Contractors and subcontractors.

Every person engaged in any type of business activity as a contractor shall be required to pay a flat license fee of either sixty dollars per quarter or two hundred dollars per year, and every person engaged in any type of business activity as a subcontractor shall be required to pay a flat license fee of either thirty dollars per quarter or one hundred dollars per year. In addition, a fee based on .1% (.001) of the value used to determine the charge for a building permit shall be added to and paid with the building permit fee. The maximum annual tax payable by any person under this section shall be six hundred twenty-five dollars. It shall be the responsibility of the contractor or subcontractor who has paid the maximum tax to establish at the time of building permit is issued that the maximum has been reached and that no additional tax is due. This tax will not apply to any person obtaining a building permit to improve his own personal residence or residential rental unit. (Ord. No. 1191, Amended, 06/07/94)

5.04.280 Rules and regulations.

The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. (Ord. 1140 § 2 (part), 1992).

5.04.290 Enforcement.

(a) It shall be the duty of the collector, 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 as may from time to time be required by the collector or the city council.

(b) The collector, in the exercise of the duties imposed upon him under this chapter, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

(c) The collector 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 in this chapter, and demand an exhibition of its license. Any person having such license 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 duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(d) For purposes of this section, employees of the Marysville fire department performing fire and life safety inspection duties are hereby designated as assistants, as that term is used in this section. (Ord. 1393 § 2, 2017; Ord. 1140 § 2 (part), 1992).

5.04.300 License tax a debt.

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent license tax, interest and penalties. (Ord. 1140 § 2 (part), 1992).

5.04.310 Remedies cumulative.

All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. (Ord. 1140 § 2 (part), 1992).

5.04.320 Effect of ordinance on past action—Unexpired licenses.

(a) Neither the adoption of the ordinance codified in this chapter 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 of the ordinance codified in this chapter, nor be construed to affect 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.

(b) Where a business license for revenue purpose has been issued to any person by the city, and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted, and the term of such license has not expired, then the license tax prescribed for such business by this chapter shall not be payable until the expiration of the term of such unexpired license. (Ord. 1140 § 2 (part), 1992).

5.04.330 Penalty for violation.

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit provided for in this chapter, shall be deemed guilty of an infraction and, upon conviction thereof, is punishable by a fine of two hundred fifty dollars. (Ord. 1247 (part), 1999; Ord. 1165 § 2, 1993: Ord. 1140 § 2 (part), 1992).