Chapter 5.16
LICENSE TAXES
Sections:
5.16.020 Nonpayment – Penalty.
5.16.030 Nonpayment – License tax as debt.
5.16.040 Nonpayment – Obligations and remedies.
5.16.060 Relief from payment of other taxes.
5.16.010 Payment.
(A) Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance of the first day of July of each year; provided, that license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period.
(B) Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:
(1) Semiannual license taxes on the first day of January, and the first day of July of each year;
(2) Quarterly license taxes on the first day of January, April, July and October of each year;
(3) Monthly license taxes on the first day of each and every month;
(4) Weekly license taxes on Monday of each week in advance;
(5) Daily license taxes each day in advance. (Ord. 407 § 13, 1983)
5.16.020 Nonpayment – Penalty.
(A) For failure to pay a license tax or any portion thereof when due, the City Clerk shall add a penalty of 25 percent of said unpaid amount, starting with, and upon the expiration of, each of the following periods:
(1) For daily licenses: for each City business day after the due date for the tax;
(2) For weekly and monthly licenses: for each week after the due date;
(3) For quarterly, semi-annual, and annual licenses, for each 30-day period after the due date.
(B) The penalty shall be repeated upon the expiration of each subsequent period specified above.
(C) The penalty shall in no event exceed 100 percent of the amount of the license tax due. (Ord. CCO-96-07 § 36, 1996; Ord. 407 § 15, 1983)
5.16.030 Nonpayment – License tax as debt.
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City of Mt. Shasta and any person carrying on any business without first having procured a license from said City so to do shall be liable to an action in the name of said City in any court of competent jurisdiction, for the amount of license tax and penalties imposed on such business. (Ord. CCO-96-07 § 37, 1996; Ord. 407 § 17, 1983)
5.16.040 Nonpayment – Obligations and remedies.
The conviction of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this title. All remedies prescribed hereunder 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 hereof. (Ord. CCO-96-07 § 38, 1996; Ord. 407 § 18, 1983)
5.16.050 Exemptions.
No license fee shall be required for, of or from the following:
(A) Those exempt from municipal license tax by virtue of the Constitution and the laws of this State or the United States;
(B) 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 individuals; provided, that the applicant may be required to furnish conclusive proof to the City Clerk that such is the case;
(C) Any enterprise or entertainment when the receipts derived therefrom are to be apportioned to any church or school or to any religious, benevolent or charitable purpose within the City;
(D) Any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the City who is called upon to come to the City to render services;
(E) Any farmers, poultry growers, horticulturists, artists and craftsmen doing business in Siskiyou County when selling exclusively their own products or crafts and the products and crafts of one other participating producer in a recognized farmer’s market. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own produce. (Ord. CCO-02-05, 2002; Ord. CCO-99-02, 1999; Ord. 407 § 12, 1983)
5.16.060 Relief from payment of other taxes.
Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the City of Mt. Shasta, but shall remain subject to the regulatory provisions of such other chapter. This section shall not apply to inspection fees. (Ord. 407 § 9, 1983)